# Treas. Reg. § 301.7429-1: Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7429-1>. Interprets 26 U.S.C. § 7429.

Not later than 5 days after the day on which an assessment is made under section 6851(a), 6852(a), 6861(a), or 6862, or a levy is made under section 6331(a) without complying with the notice before levy provisions of section 6331(d), the district director shall provide the taxpayer a written statement setting forth the information upon which the district director relies in authorizing such assessment or levy. 

[T.D. 8453, 57 FR 58985, Dec. 14, 1992]