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U.S Code last checked for updates: Nov 22, 2024
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Title 26
Subtitle F
Chapter 77
§ 7521. Procedures involving tax...
§ 7523. Graphic presentation of ...
§ 7521. Procedures involving tax...
§ 7523. Graphic presentation of ...
U.S. Code
Notes
§ 7522.
Content of tax due, deficiency, and other notices
(a)
General rule
(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
.)
cite as:
26 USC 7522
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