
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7522]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                  CHAPTER 77--MISCELLANEOUS PROVISIONS
 
Sec. 7522. Content of tax due, deficiency, and other notices


(a) General rule

    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.

(b) Notices to which section applies

    This section shall apply to--
        (1) any tax due notice or deficiency notice described in section 
    6155, 6212, or 6303,
        (2) any notice generated out of any information return matching 
    program, and
        (3) the 1st letter of proposed deficiency which allows the 
    taxpayer an opportunity for administrative review in the Internal 
    Revenue Service Office of Appeals.

(Added Pub. L. 100-647, title VI, Sec. 6233(a), Nov. 10, 1988, 102 Stat. 
3735, Sec. 7521; renumbered Sec. 7522, Pub. L. 101-508, title XI, 
Sec. 11704(a)(30), Nov. 5, 1990, 104 Stat. 1388-519.)


                             Effective Date

    Section 6233(c) of Pub. L. 100-647 provided that: ``The amendments 
made by this section [enacting this section] shall apply to mailings 
made on or after January 1, 1990.''
