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26 U.S.C. § 6631

Notice requirements

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6631, Notice requirements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464219
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Full text

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

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.