Sec. 1403. NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER ASSISTANCE CENTERS
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## SEC. 1403 NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER ASSISTANCE CENTERS **[**[26 U.S.C. 7801 note](/us/usc/t26/s7801)**]** Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary of the Treasury (or the Secretary’s delegate) shall— ####
(1)make publicly available (including by non-electronic means) a notice which— #####
(A)identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure; and #####
(B)identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure; and ####
(2)submit to Congress a written report that includes— #####
(A)the information included in the notice described in paragraph (1); #####
(B)the reasons for such proposed closure; and #####
(C)such other information as the Secretary may determine appropriate.
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Sec. 1403
NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER ASSISTANCE CENTERS
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