§6303. Notice and demand for tax

(a) General rule

Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person's last known address.

(b) Assessment prior to last date for payment

Except where the Secretary believes collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection (a) until after such date.

(Aug. 16, 1954, ch. 736, 68A Stat. 775 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 .)

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Cross References

Interest payable on notice and demand, see section 6601 of this title.

Levy and distraint within ten days after notice and demand, see section 6331 of this title.

Notice and demand to delinquent internal revenue officer and employee, see section 7803 of this title.

Payment on notice and demand, see section 6155 of this title.

Section Referred to in Other Sections

This section is referred to in sections 6305, 6656, 7522 of this title.