§ 301.7429-1. Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
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/us/cfr/t26/s§ 301.7429-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Not later than 5 days after the day on which an assessment is made under section 6851(a), 6852(a), 6861(a), or 6862, or a levy is made under section 6331(a) without complying with the notice before levy provisions of section 6331(d), the district director shall provide the taxpayer a written statement setting forth the information upon which the district director relies in authorizing such assessment or levy. [T.D. 8453, 57 FR 58985, Dec. 14, 1992]
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§ 301.7429-1
Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
IRM×1
Treas. Dec.T.D. 8453
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