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26 U.S.C. § 7522

Content of tax due, deficiency, and other notices

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

Taxation
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26 U.S.C. § 7522, Content of tax due, deficiency, and other notices, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464531
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Full text

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. This section shall apply to—

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.

  • Enacted byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 101-508(H.R. 5835)1990-11-05
    Omnibus Budget Reconciliation Act of 1990
    House: 227–200Senate: 54–45
  • Amended byPub. L. 116-25(H.R. 3151)2019-07-01
    Taxpayer First Act
    House: no recorded tallySenate: no recorded tally