Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_7522
Timestamp: 2020-06-03 05:24:31
Document Index: 572134012

Matched Legal Cases: ['§ 7522', '§ 7522', '§ 7522', '§ 7522', '§ 7522', '§ 7522']

Internal Revenue Code, § 7522. Content Of Tax Due, Deficiency, And Other Notices
I.R.C. § 7522(a) General Rule —
I.R.C. § 7522(b) Notices To Which Section Applies —
This section shall apply to--
I.R.C. § 7522(b)(1) —
I.R.C. § 7522(b)(2) —
I.R.C. § 7522(b)(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.
(Added Pub. L. 100-647, title VI, Sec. 6233(a), Nov. 10, 1988, 102 Stat. 3735, Sec. 7521, and renumbered Sec. 7522, Pub. L. 101-508, title XI, Sec. 11704(a)(30), Nov. 5, 1990, 104 Stat. 1388-519; Pub. L. 116-25, title I, Sec. 1001(b)(1)(I), July 1, 2019, 133 Stat. 981.)
2019- Subsec. (b)(3). Pub. L. 116-25, Sec. 1001(b)(1)(I), amended par. (3) by substituting “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.
Amendment by Pub. L. 116-25, Sec. 1001(b)(1)(I), effective on the date of the enactment of this Act [Enacted: July 1, 2019].
Section 6233(c) of Pub. L. 100-647 provided that: “The amendments made by this section (enacting this section) shall apply to mailings made on or after January 1, 1990.”