Title 26 — Internal Revenue CodeRelease 119-73not60
§7522 Content of Tax Due, Deficiency, and Other Notices
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 77— MISCELLANEOUS PROVISIONS › § 7522
Summary
Notices must say why you owe and show amounts for tax, interest, extra charges and penalties; a weak description does not make the notice invalid. It covers notices under sections 6155, 6212, and 6303, notices from information‑return matching, and first letters offering IRS Appeals review.
Full Legal Text
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.
Legislative History
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.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 7522
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60