
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)[302(c)]]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[CITE: 26USC6631]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                          CHAPTER 67--INTEREST
 
                    Subchapter D--Notice Requirements
 
Sec. 6631. Notice requirements

    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.

(Added Pub. L. 105-206, title III, Sec. 3308(a), July 22, 1998, 112 
Stat. 745.)


                             Effective Date

    Pub. L. 105-206, title III, Sec. 3308(c), July 22, 1998, 112 Stat. 
745, as amended by Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 302(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A-632, provided that: 
``The amendments made by this section [enacting this subchapter] shall 
apply to notices issued after June 30, 2001. In the case of any notice 
issued after June 30, 2001, and before July 1, 2003, to which section 
6631 of the Internal Revenue Code of 1986 applies, the requirements of 
section 6631 of such Code shall be treated as met if such notice 
contains a telephone number at which the taxpayer can request a copy of 
the taxpayer's payment history relating to interest amounts included in 
such notice.''
