§ 6631 Notice requirements

OLRC 119-134 · eCFR 2026-10-19

Enacted 1998 · Pub. L. 105-206 Amended · 0 Acts

1998

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.