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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7522

Content of tax due, deficiency, and other notices

Ch. 77 — MISCELLANEOUS PROVISIONS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 77
Statutory Text

26 U.S.C. § 7522 — Content of tax due, deficiency, and other notices

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 77 - MISCELLANEOUS PROVISIONS Sec. 7522 - Content of tax due, deficiency, and other notices From the U.S. Government Publishing Office, www.gpo.gov

§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.

(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.)

Editorial Notes

Amendments 2019—Subsec. (b)(3). Pub. L. 116–25 substituted "Internal Revenue Service Independent Office of Appeals" for "Internal Revenue Service Office of Appeals".

Statutory Notes and Related Subsidiaries

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."

Source: uscode.house.gov — public domain Official Source ↗
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boisestandard.org
Citation
26 U.S.C. § 7522
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The statutory text of 26 U.S.C. § 7522 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 7521 26 U.S.C. § 7523 →
Ch. 77 — MISCELLANEOUS PROVISIONS
26 U.S.C. § 750126 U.S.C. § 750226 U.S.C. § 750326 U.S.C. § 750426 U.S.C. § 750526 U.S.C. § 750626 U.S.C. § 750726 U.S.C. § 750826 U.S.C. § 7508A26 U.S.C. § 750926 U.S.C. § 751026 U.S.C. § 751126 U.S.C. § 751226 U.S.C. § 751326 U.S.C. § 751426 U.S.C. § 751526 U.S.C. § 751626 U.S.C. § 751726 U.S.C. § 751826 U.S.C. § 751926 U.S.C. § 752026 U.S.C. § 752126 U.S.C. § 752226 U.S.C. § 752326 U.S.C. § 752426 U.S.C. § 752526 U.S.C. § 752626 U.S.C. § 7526A26 U.S.C. § 752726 U.S.C. § 7527A
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