Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_6751
Timestamp: 2020-04-04 20:52:22
Document Index: 171881636

Matched Legal Cases: ['§ 6751', '§ 6751', '§ 6751', '§ 6751', '§ 6751', '§ 6751', '§ 6751', '§ 6751', '§ 6751']

Internal Revenue Code, § 6751. Procedural Requirements
§ 6751
I.R.C. § 6751(a) Computation Of Penalty Included In Notice. -- —
I.R.C. § 6751(b) Approval Of Assessment. --
I.R.C. § 6751(b)(1) In General. -- —
I.R.C. § 6751(b)(2) Exceptions. -- —
I.R.C. § 6751(b)(2)(A) —
I.R.C. § 6751(b)(2)(B) —
I.R.C. § 6751(c) Penalties. -- —
(Added Pub. L. 105-206, title III, Sec. 3306(a), July 22, 1998, 112 Stat 685; Amended by Pub. L. 106-554, Sec. 302, Dec. 21, 2000, 114 Stat. 2763.)
Pub. L. 105-206, Sec. 3308(c), as amended by Pub. L. 106-554, Sec. 302(b), provided that sec. 6751 is applicable to notices issued, and penalties assessed, after June 30, 2001. In the case of any notice issued after June 30, 2001, and before July 1, 2003, to which section 6631 of the Internal Revenue Code of 1986 applies, the requirements of section 6631 of such Code shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer's payment history relating to interest amounts included in such notice.