26-U.S.C.-7522

§7522 – Content of Tax Due, Deficiency, and Other Notices

Pathway

Title 26 > Subtitle F > Chapter 77 > Section 7522

Details

• Reference: Section 7522
• Legend: §7522 – Content of Tax Due, Deficiency, and Other Notices
• USCode Year: 2013

Provision Content

(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 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.)

Effective Date

Pub. L. 100–647, title VI, §6233(c), Nov. 10, 1988, 102 Stat. 3735, provided that: The amendments made by this section [enacting this section] shall apply to mailings made on or after January 1, 1990.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-7522 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-7522, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

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