deficiency assessment is the “ascertainment of the amount due [in delinquent taxes] and the formal entry of that amount on the books of the Secretary.” United States v. Dixieline Fin., Inc., 594 F.2d 1311, 1312 (9th Cir.1979). In the case of a tax deficiency, “[i]f the taxpayer does not file a petition with the Tax Court within ... [ninety days from the date of the issuance of the Notice of Deficiency], the deficiency ... shall be assessed, and shall be paid upon notice and demand from the Secretary.” 26 U.S.C. § 6213(c). Once an assessment has been made, the Government is entitled to pursue certain remedies, similar to those of a judgment creditor, in seeking satisfaction of the tax deficiency owed. See Bull v. United States, 295 U.S. 247, 260, 55 S.Ct. 695, 699, 79 L.Ed. 1421 (1935) (<HOLDING>). In this case, as a condition of the judgment
holding that a debt incurred for a personal family or household purpose is a consumer debt even though it is secured by the debtors real property holding that the appropriation of the land is complete when the amount of damage awarded by the commissioners is paid and possession is taken holding that the assessment is given the force of a judgment and if the amount assessed is not paid when due administrative officials may seize the debtors property to satisfy the debt holding that for setoff purposes    a debt is due when the bank has the power to deem the debt due not when the bank actually exercises that power holding that a derivatively liable corporate officer need not be separately assessed because the consequences of the assessment  attach to the tax debt without reference to the special circumstances of the secondarily liable parties