Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7522
Content of tax due, deficiency, and other notices
# (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.
Source: view the official text
Nearby sections (25 sections)
- 7510 · Exemption from tax of domestic goods purchased for the United…
- 7511 · [§7511. Repealed. Pub. L. 87–456, title III, §302(d), May 24,…
- 7512 · Separate accounting for certain collected taxes, etc.
- 7513 · Reproduction of returns and other documents
- 7514 · Authority to prescribe or modify seals
- 7515 · [§7515. Repealed. Pub. L. 94–455, title XII, §1202(h)(4), Oct.…
- 7516 · Supplying training and training aids on request
- 7517 · Furnishing on request of statement explaining estate or gift…
- 7518 · Tax incentives relating to merchant marine capital construction…
- 7519 · Required payments for entities electing not to have required…
- 7520 · Valuation tables
- 7521 · Procedures involving taxpayer interviews
- 7522 · Content of tax due, deficiency, and other notices
- 7523 · Graphic presentation of major categories of Federal outlays and…
- 7524 · Annual notice of tax delinquency
- 7525 · Confidentiality privileges relating to taxpayer communications
- 7526 · Low-income taxpayer clinics
- 7526A · Return preparation programs for applicable taxpayers
- 7527 · Advance payment of credit for health insurance costs of eligible…
- 7527A · Advance payment of child tax credit
- 7528 · Internal Revenue Service user fees
- 7529 · Notification of suspected identity theft
- 7530 · Application of earned income tax credit to possessions of the…
- 7601 · Canvass of districts for taxable persons and objects
- 7602 · Examination of books and witnesses