26 U.S. Code § 7522 - Content of tax due, deficiency, and other notices
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(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—
Source(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.)