Internal Revenue Code · 26 U.S.C.
§ 7522. Content of tax due, deficiency, and other notices
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. § 7522
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- November 10, 1988 by Pub. L. 100–647
- Last amended
- July 1, 2019 by Pub. L. 116–25
- Amendments
- 2 dated changes in the source credit
- Length
- 2 subsections · 158 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
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.
(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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 116–25Parts changed in 2019: (b)(3)
- Amended by Pub. L. 101–508
- Added by Pub. L. 100–647
Where it sits in the Code
Nearby sections
- § 7518 Tax incentives relating to merchant marine capital construction funds
- § 7519 Required payments for entities electing not to have required taxable year
- § 7520 Valuation tables
- § 7521 Procedures involving taxpayer interviews
- § 7522 Content of tax due, deficiency, and other notices
- § 7523 Graphic presentation of major categories of Federal outlays and income
- § 7524 Annual notice of tax delinquency
- § 7525 Confidentiality privileges relating to taxpayer communications
- § 7526 Low-income taxpayer clinics
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2019—Subsec. (b)(3). Pub. L. 116–25 substituted “Internal 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 mailings made on or after January 1, 1990.”