Notice statement; documents that establish a deadline

Sec. 11.2. In the case of a notice to a taxpayer that establishes a deadline for the taxpayer to act or respond, the document mailed or delivered to the taxpayer that provides the notice must contain: (1) the date by which the taxpayer must act or respond; and (2) a statement of the consequences of the taxpayer's failure to do so; in a clear and conspicuous manner within the body of the document. As added by P.L.73-2017, SEC.3.