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Internal Revenue Code · 26 U.S.C.

§ 6631. Notice requirements

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6631

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
July 22, 1998 by Pub. L. 105–206
Length
61 words · about 1 min to read

The Secretary shall include with each notice to an individual taxpayer which includes an amount of interest required to be paid by such taxpayer under this title information with respect to the section of this title under which the interest is imposed and a computation of the interest.

(Added Pub. L. 105–206, title III, § 3308(a), July 22, 1998, 112 Stat. 745.)

Amendment history

From the source credit and the official notes, newest first.

  1. Added by Pub. L. 105–206

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 67 INTEREST
  3. Subchapter D Notice Requirements

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 105–206, title III, § 3308(c), July 22, 1998, 112 Stat. 745, as amended by Pub. L. 106–554, § 1(a)(7) [title III, § 302(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A–632, provided that: “The amendments made by this section [enacting this subchapter] shall apply to notices issued after June 30, 2001. In the case of any notice issued after June 30, 2001, and before July 1, 2003, to which section 6631 of the Internal Revenue Code of 1986 applies, the requirements of section 6631 of such Code shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer’s payment history relating to interest amounts included in such notice.”