Treasury Regulations · 26 CFR
§ 301.7429-1. Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7429
Cite as 26 CFR § 301.7429-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 14, 1992 by T.D. 8453
- Issued under
- 26 U.S.C. § 7429
- Length
- 77 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 1
Not later than 5 days after the day on which an assessment is made under section 6851(a), 6852(a), 6861(a), or 6862, or a levy is made under section 6331(a) without complying with the notice before levy provisions of section 6331(d), the district director shall provide the taxpayer a written statement setting forth the information upon which the district director relies in authorizing such assessment or levy.
[T.D. 8453, 57 FR 58985, Dec. 14, 1992]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8453 (57 FR 58985)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR94f366dd75fae71 Judicial Proceedings
- Civil Actions by the United States
Nearby sections
- § 301.7425-3 Discharge of liens; special rules.
- § 301.7425-4 Discharge of liens; redemption by United States.
- § 301.7426-1 Civil actions by persons other than taxpayers.
- § 301.7426-2 Recovery of damages in certain cases.
- § 301.7429-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
- § 301.7429-2 Review of jeopardy and termination assessment and jeopardy levy procedures.
- § 301.7429-3 Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action.
- § 301.7430-0 Table of contents.
- § 301.7430-1 Exhaustion of administrative remedies.