26 U.S.C. § 7522 — Content of tax due, deficiency, and other

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 individual income tax returns for taxable years beginning in any calendar year, the Secretary shall include in a prominent place— (1) a pie-shaped graph showing the relative sizes of the major outlay categories, and (2) a pie-shaped graph showing the relative sizes of the major income categories. (b) Definitions and special rules For purposes of subsection (a)— (1) Major outlay categories The term ‘‘major outlay categories’’ means the following: (A) Defense, veterans, and foreign affairs. (B) Social security, medicare, and other retirement. (C) Physical, human, and community de- velopment. (D) Social programs. (E) Law enforcement and general govern- ment. (F) Interest on the debt. (2) Major income categories The term ‘‘major income categories’’ means the following: (A) Social security, medicare, and unem- ployment and other retirement taxes. (B) Personal income taxes. (C) Corporate income taxes. (D) Borrowing to cover the deficit. (E) Excise, customs, estate, gift, and mis- cellaneous taxes. (3) Required footnotes The pie-shaped graph showing the major outlay categories shall include the following footnotes: (A) A footnote to the category referred to in paragraph (1)(A) showing the percentage of the total outlays which is for defense, the percentage of total outlays which is for vet- erans, and the percentage of total outlays which is for foreign affairs. (B) A footnote to the category referred to in paragraph (1)(C) showing that such cat- egory consists of agriculture, natural re- sources, environment, transportation, edu- cation, job training, economic development, space, energy, and general science. (C) A footnote to the category referred to in paragraph (1)(D) showing the percentage of the total outlays which is for medicaid, supplemental nutrition assistance program benefits, and assistance under a State pro- gram funded under part A of title IV of the Social Security Act and the percentage of total outlays which is for public health, un- employment, assisted housing, and social services. (4) Data on which graphs are based The graphs required under subsection (a) shall be based on data for the most recent fis- cal year for which complete data is available as of the completion of the preparation of the instructions by the Secretary. (Added Pub. L. 101–508, title XI, § 11622(a), Nov. 5, 1990, 104 Stat. 1388–504; amended Pub. L. 104–193, title I, § 110(l)(4), formerly § 110(l)(8), Aug. 22, 1996, 110 Stat. 2173, renumbered Pub. L. 105–33, title V, § 5514(a)(2), Aug. 5, 1997, 111 Stat. 620; Pub. L. 110–234, title IV, § 4002(b)(1)(E), (2)(O), May 22, 2008, 122 Stat. 1096, 1097; Pub. L. 110–246, § 4(a), title IV, § 4002(b)(1)(E), (2)(O), June 18, 2008, 122 Stat. 1664, 1857, 1858.) Editorial Notes REFERENCES IN TEXT The Social Security Act, referred to in subsec. (b)(3)(C), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Part A of title IV of the Act is classified generally to part A (§ 601 et seq.) of subchapter IV of chapter 7 of Title 42, The Public Health and Welfare. For complete classi- fication of this Act to the Code, see section 1305 of Title 42 and Tables. CODIFICATION Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246. AMENDMENTS 2008—Subsec. (b)(3)(C). Pub. L. 110–246, § 4002(b)(1)(E), (2)(O), substituted ‘‘supplemental nutrition assistance program benefits’’ for ‘‘food stamps’’.