26 U.S.C. § 7522 — Content of tax due, deficiency, and other notices
submitted 38 years ago by Pub. L. 100-647 to r/title-26-INTERNAL-REVENUE-CODE · 114 words · no verdicts yet
This section requires covered tax notices to state why amounts are due and identify those amounts. An inadequate description does not invalidate the notice.
(a) General rule. A covered notice must explain the basis for, and identify any amounts of, tax, interest, additional amounts, additions to tax, and assessable penalties included in it. An inadequate explanation does not invalidate the notice.
(b) Covered notices. This section applies to a tax-due or deficiency* notice described in section 6155, 6212, or 6303; a notice produced by an information-return matching program; and the first proposed-deficiency letter that gives the taxpayer* an opportunity for administrative review by the Internal Revenue Service Independent Office of Appeals.
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.
This section shall apply to—
any tax due notice or deficiency* notice described in section 6155, 6212, or 6303,
any notice generated out of any information return matching program, and
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 credit: (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.)
- 1988Enacted · Pub. L. 100-647 · 102 Stat. 3735
- 1990Amended · Pub. L. 101-508 · 104 Stat. 1388
- 2019Amended · Pub. L. 116-25 · 133 Stat. 985
A history note hasn’t been published yet. The record shows enactment by Pub. L. 100-647 on 1988-11-10.
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