From the basic reference site [dictionary.com][1], two common definitions of "assess" are

> 1.  to estimate officially the value of (property, income, etc.) as a basis for taxation.
> ...
> 3.  to impose a tax or other charge on.

It is clear from the two example scenarios given in the advisory, that here the IRS is using the latter definition of assess, and not referring to the irregular valuation of your property (definition 1) which is then used as a basis for the annual determination of your property tax bill (definition 3).

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As a sample of the IRS using the word "assess" in this fashion, consider the incidental definition in the [Internal Revenue Manual chapter on tax litigation][2]: "Assessment is the statutorily required recording of the tax liability."


  [1]: http://www.dictionary.com/browse/assess
  [2]: http:////https://www.irs.gov/irm/part35/irm_35-009-002