§ 7522. Content of tax due, deficiency, and other notices

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(a)General rule Any notice to which this section applies shall describe the basis for, and identify the amounts (if any) of, the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in such notice. An inadequate description under the preceding sentence shall not invalidate such notice.

(b)Notices to which section applies This section shall apply to—

(1)any tax due notice or deficiency notice described in section 6155, 6212, or 6303,

(2)any notice generated out of any information return matching program, and

(3)the 1st letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Independent Office of Appeals.

(Added Pub. L. 100–647, title VI, § 6233(a), Nov. 10, 1988, 102 Stat. 3735, § 7521; renumbered § 7522, Pub. L. 101–508, title XI, § 11704(a)(30), Nov. 5, 1990, 104 Stat. 1388–519; amended Pub. L. 116–25, title I, § 1001(b)(1)(I), July 1, 2019, 133 Stat. 985.)

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U.S. Code

§ 7521
Procedures involving taxpayer interviews

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public-private-law

Taxpayer First Act
Public Law 116-25

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Pub. L. 100–647, title VI, § 6233(a)
102 Stat. 3735
Pub. L. 101–508, title XI, § 11704(a)(30)
104 Stat. 1388–519
133 Stat. 985
Pub. L. 100–647, title VI, § 6233(c)

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§ 7522

Content of tax due, deficiency, and other notices

U.S.C.×1

Pub. L.Public Law 116-25

Pub. L.Pub. L. 100–647, title VI, § 6233(a)

Stat.102 Stat. 3735

Pub. L.Pub. L. 101–508, title XI, § 11704(a)(30)

Stat.104 Stat. 1388–519

Stat.133 Stat. 985

Cites 7 · showing 6Cited by 1 across 1 source