Code of Federal
Regulations
Title 26 - Internal
Revenue
Volume: 18
Date: 2010-04-01
Original Date:
2010-04-01
Title: Section
301.6303-1 - Notice and demand for tax.
Context:
Title 26 - Internal
Revenue.
CHAPTER I - INTERNAL
REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED).
SUBCHAPTER F -
PROCEDURE AND ADMINISTRATION.
PART 301 - PROCEDURE
AND ADMINISTRATION. - Collection. - General Provisions.
§ 301.6303-1
Notice and demand
for tax.
(a) General rule. Where it is not otherwise provided by the
Code, the district director or the director of the regional service center
shall, after the making of an assessment of a tax pursuant to section 6203,
give notice to each person liable for the unpaid tax, stating the amount and
demanding payment thereof. Such notice
shall be given as soon as possible and within 60 days. However, the failure to give notice within 60
days does not invalidate the notice. Such
notice shall be left at the dwelling or usual place of business of such person,
or shall be sent by mail to such person's last known address. For further guidance regarding the definition
of last known address, see § 301.6212-2.
(b) Assessment prior
to last date for payment. If any tax is
assessed prior to the last date prescribed for payment of such tax, demand that
such tax be paid will not be made before such last date, except where it is
believed collection would be jeopardized by delay.
[32 FR 15241, Nov.
3, 1967, as amended by T.D. 8939, 66 FR 2820, Jan. 12, 2001]