[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[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
