27 CFR 70.208
§ 70.208 Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 70.208, § 70.208 Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118665
- Permanent ID
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Full text
Not later than 5 days after the day on which an assessment is made under 26 U.S.C. 6862 or when a levy is made less than 30 days after the notice and demand described in 26 U.S.C 6331(a), the officer who authorized the assessment or levy shall provide the taxpayer a written statement setting forth the information upon which that official relies in authorizing such assessment or levy.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.