26 USC 6631: Notice requirements
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26 USC 6631: Notice requirements Text contains those laws in effect on January 23, 2000
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 67-INTERESTSubchapter D-Notice requirements
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§6631. Notice requirements

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 .)

Effective Date

Pub. L. 105–206, title III, §3308(c), July 22, 1998, 112 Stat. 745 , provided that: "The amendments made by this section [enacting this subchapter] shall apply to notices issued after December 31, 2000."