§7522 — Title 26 Internal Revenue Code | U.S. Code

Summary

Notices must say why they were sent and show the amounts for tax owed, interest, any extra amounts, additions to tax, and penalties that can be charged. If the notice’s explanation is brief or incomplete, the notice still stays valid. This rule applies to tax-due or deficiency notices under sections 6155, 6212, and 6303, to notices from information‑return matching programs, and to the 1st letter of proposed deficiency that lets a taxpayer seek administrative review in the IRS Independent Office of Appeals.

Title 26, §7522

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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.

Notes & Related Subsidiaries

Editorial Notes

Amendments

2019—Subsec. (b)(3). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 100–647, title VI, § 6233(c), Nov. 10, 1988, 102 Stat. 3735, provided that: “The

Amendments

made by this section [enacting this section] shall apply to mailings made on or after January 1, 1990.”

§7522 Content of tax due, deficiency, and other notices

Summary

Title 26, §7522

Notes & Related Subsidiaries

Editorial Notes

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Amendments

Citations & Metadata