
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6303]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                    Subchapter A--General Provisions
 
Sec. 6303. Notice and demand for tax


(a) General rule

    Where it is not otherwise provided by this title, the Secretary 
shall, as soon as practicable, and within 60 days, after the making of 
an assessment of a tax pursuant to section 6203, give notice to each 
person liable for the unpaid tax, stating the amount and demanding 
payment thereof. Such notice shall be left at the dwelling or usual 
place of business of such person, or shall be sent by mail to such 
person's last known address.

(b) Assessment prior to last date for payment

    Except where the Secretary believes collection would be jeopardized 
by delay, if any tax is assessed prior to the last date prescribed for 
payment of such tax, payment of such tax shall not be demanded under 
subsection (a) until after such date.

(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in sections 6305, 6656, 7522 of this 
title.
