# 26 U.S.C. § 7522: Content of tax due, deficiency, and other notices

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7522>. Cite pinpoints as 26 U.S.C. § 7522(a)(1).

## § 7522(a) General rule

Any notice to which this section applies shall describe the basis for, and identify the amounts (if any) of, the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in such notice. An inadequate description under the preceding sentence shall not invalidate such notice.

## § 7522(b) Notices to which section applies

This section shall apply to—

**§ 7522(b)(1)** any tax due notice or deficiency notice described in section 6155, 6212, or 6303,

**§ 7522(b)(2)** any notice generated out of any information return matching program, and

**§ 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.

## Leading cases

- [Shea v. Commissioner, 112 T.C. 183 (1999)](https://www.courtlistener.com/opinion/4695578/shea-v-commissioner/)
- [Qinetiq US Holdings, Inc. v. Commissioner, 845 F.3d 555 (4th Cir. 2017)](https://www.courtlistener.com/opinion/4336498/qinetiq-us-holdings-inc-subsidiaries-v-commissioner-of-internal/)
- [Emert v. Commissioner, 249 F.3d 1130 (9th Cir. 2001)](https://www.courtlistener.com/opinion/773226/win-h-emert-v-commissioner-of-internal-revenue/)

## Connections

Cites: § 6155 Payment on notice and demand

Cited by: none

## Amendments

- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3735
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 2019-07-01: [Pub. L. 116-25](/26/act/116-25.md), 133 Stat. 985