Title 26, Internal Revenue CodeRelease 119-110
§6303 Notice and Demand for Tax
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter A — General Provisions › § 6303
Summary
The IRS must notify anyone who owes a tax it has figured within 60 days, saying the amount owed and demanding payment, leaving the notice at your home or business or mailing it to your last address. If the tax was figured before the due date, the IRS must wait until after that date to demand payment unless waiting would risk collecting the tax. The due date includes any extra time allowed under section 7508A.
Full Legal Text
Title 26, §6303
Internal Revenue Code, Source: USLM XML via OLRC
(a)General rule
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)Assessment prior to last date for payment
(1)In general
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)Postponement by reason of disaster, significant fire, or terroristic or military actions
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
Sep 22, 2026
Release point: 119-110