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26 U.S.C. § 7522 — Content of tax due, deficiency, and other notices
Federal law — U.S. Code and appendices · legal_authorities
**(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 Independent Office of Appeals.
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Source file: Laws/federal/codes/united-states-code/title-26/section-7522-content-of-tax-due-deficiency-and-other-notices--3e7d34b3c7.md
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Source location: Title 26, Chapter 77, § 7522; chapter-077-miscellaneous-provisions.md
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**(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 Independent Office of Appeals.
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Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Recording of interviews**
(1) **Recording by taxpayer** — Any officer or employee of the Internal Revenue Service in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer’s own expense and with the taxpayer’s own equipment.
(2) **Recording by IRS officer or employee** — An officer or employee of the Internal Revenue Service may record any interview described in paragraph (1) if such officer or employee—
(A) informs the taxpayer of such recording prior to the interview, and
(B) upon request of the taxpayer, provides the taxpayer with a transcript or copy of such recording but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of such transcript or copy.
**(b) Safeguards**
(1) **Explanations of processes** — An officer or employee of the Internal Revenue Service shall before or at an initial interview provide to the taxpayer—
(A) in the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer’s rights under such process, or
(B) in the case of an in-person interview with the taxpayer relating to the collection of any tax, an explanation of the collection process and the taxpayer’s rights under such process.
(2) **Right of consultation** — If the taxpayer clearly states to an officer or employee of the Internal Revenue Service at any time during any interview (other than an interview initiated by an administrative summons issued under subchapter A of chapter 78) that the taxpayer wishes to consult with an attorney, certified public accountan
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7521
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Federal law — U.S. Code and appendices · legal_authorities
Page 3962
TITLE 26—INTERNAL REVENUE CODE
§ 7522
§ 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 informa-
tion 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 Independent Office of Appeals.
(Added Pub. L. 100–647, title VI, § 6233(a), Nov. 10,
1988, 102 Stat. 3735, § 7521; renumbered § 7522, Pub.
L. 101–508, title XI, § 11704(a)(30), Nov. 5, 1990, 104
Stat. 1388–519; amended Pub. L. 116–25, title I,
§ 1001(b)(1)(I), July 1, 2019, 133 Stat. 985.)
Editorial Notes
AMENDMENTS
2019—Subsec. (b)(3). Pub. L. 116–25 substituted ‘‘Inter-
nal Revenue Service Independent Office of Appeals’’ for
‘‘Internal Revenue Service Office of Appeals’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 100–647, title VI, § 6233(c), Nov. 10, 1988, 102
Stat. 3735, provided that: ‘‘The amendments made by
this section [enacting this section] shall apply to mail-
ings made on or after January 1, 1990.’’
§ 7523. Graphic presentation of major categories
of Federal outlays and income
(a) General rule
In the case of any booklet of instructions for
Form 1040, 1040A, or 1040EZ prepared by the Sec-
retary for filing indivi
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7522
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