26 U.S.C. § 6631
§ 6631. Notice requirements
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1998 by the IRS Restructuring and Reform Act of 1998. Last changed July 22, 1998 by the IRS Restructuring and Reform Act of 1998.
Every change, newest first (1)
- July 22, 1998IRS Restructuring and Reform Act of 1998 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.