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Title 26 — Internal Revenue CodeRelease 119-73

§6303 Notice and demand for tax

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter A— - General Provisions › § 6303

Last updated Apr 6, 2026|Official source

Summary

When a tax is officially assessed under section 6203, the Secretary must tell each person who owes the unpaid tax within 60 days. The notice must say how much is owed and demand payment. It can be left at the person’s home or usual workplace, or mailed to their last known address. If the tax was assessed before the payment due date, the Secretary should wait until after that due date to demand payment, unless waiting would risk collection. The due date must reflect any period ignored under section 7508A.

Full Legal Text

Title 26, §6303

Internal Revenue Code — Source: USLM XML via OLRC

(a)Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person’s last known address.
(b)(1)Except where the Secretary believes collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection (a) until after such date.
(2)For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2025—Subsec. (b). Pub. L. 119–64 designated existing provisions as par. (1), inserted heading, and added par. (2). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 2025 Amendment Pub. L. 119–64, § 2(b)(2), Dec. 26, 2025, 139 Stat. 1985, provided that: “The

Amendments

made by this subsection [amending this section] shall apply to notices issued after the date of the enactment of this Act [Dec. 26, 2025].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6303

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73