Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter F - Procedure and Administration |
Part 301 - Procedure and Administration |
SubPart - Judicial Proceedings |
Civil Actions by the United States |
§ 301.7429-1 - Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
Latest version.
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§ 301.7429-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
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]