§ 70.208. Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.

71 words·~1 min read·/us/cfr/t27/s§ 70.208·

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Not later than 5 days after the day on which an assessment is made under 26 U.S.C. 6862 or when a levy is made less than 30 days after the notice and demand described in 26 U.S.C 6331(a), the officer who authorized the assessment or levy shall provide the taxpayer a written statement setting forth the information upon which that official relies in authorizing such assessment or levy. (26 U.S.C. 7429(a)(1))

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U.S. Code

Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
§ 6862
Levy and distraint
§ 6331
Review of jeopardy levy or assessment procedures
§ 7429

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§ 70.208

Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.

U.S.C.§ 6862

U.S.C.§ 6331

U.S.C.§ 7429

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