Title 26, Internal Revenue CodeRelease 119-102
§6631 Notice Requirements
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 67 — INTEREST › Subchapter D — Notice Requirements › § 6631
Summary
IRS must include the tax code section and show how the interest amount was calculated on any notice that says a person owes interest.
Full Legal Text
Title 26, §6631
Internal Revenue Code, Source: USLM XML via OLRC
The Secretary shall include with each notice to an individual taxpayer which includes an amount of interest required to be paid by such taxpayer under this title information with respect to the section of this title under which the interest is imposed and a computation of the interest.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 105–206, title III, § 3308(c), July 22, 1998, 112 Stat. 745, as amended by Pub. L. 106–554, § 1(a)(7) [title III, § 302(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A–632, provided that: “The
Amendments
made by this section [enacting this subchapter] shall apply to notices issued after
June 30, 2001. In the case of any notice issued after
June 30, 2001, and before
July 1, 2003, to which section 6631 of the Internal Revenue Code of 1986 applies, the requirements of section 6631 of such Code shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer’s payment history relating to interest amounts included in such notice.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6631
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102