View all text of Chapter 77 [§ 7501 - § 7530]
§ 7522. Content of tax due, deficiency, and other notices
(a) General rule
(b) Notices to which section applies
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.
(Added Pub. L. 100–647, title VI, § 6233(a), Nov. 10, 1988, 102 Stat. 3735, § 7521; renumbered § 7522, Pub. L. 101–508, title XI, § 11704(a)(30), Nov. 5, 1990, 104 Stat. 1388–519; amended Pub. L. 116–25, title I, § 1001(b)(1)(I), July 1, 2019, 133 Stat. 985.)