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.
26 U.S. Code § 7522. Content of tax due, deficiency, and other notices
(a) General rule
(b) Notices to which section appliesThis section shall apply to—
any notice generated out of any information return matching program, and
2019—Subsec. (b)(3). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.