# 26 U.S.C. § 6631: Notice requirements

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6631>. Cite pinpoints as 26 U.S.C. § 6631(a)(1).

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.

## Amendments

- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 745