Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
54 lines
2.5 KiB
Markdown
54 lines
2.5 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7522"
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description: "Content of tax due, deficiency, and other notices"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "77"
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chapter_name: "MISCELLANEOUS PROVISIONS"
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section: "7522"
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citation: "26 U.S.C. § 7522"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7522"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "6eebb0c087497705ebd7bba92a7d52f71617458dd5b330c9c3c93f7be26b7563"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "d13bb9d9449d2ef70d6eb5398a2971e3dcc3a404611746c9f8d5fd2cf98e5b29"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7522 - Content of tax due, deficiency, and other notices
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## Text
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(a) General rule 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.
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(b) Notices to which section applies This section shall apply to—
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(1) any tax due notice or deficiency notice described in section 6155, 6212, or 6303,
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(2) any notice generated out of any information return matching program, and
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(3) the 1st letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Independent Office of Appeals.
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(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.)
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## Notes
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Editorial Notes
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Amendments2019—Subsec. (b)(3). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.
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Statutory Notes and Related Subsidiaries
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Effective DatePub. 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.”
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