Title 26 — Internal Revenue Code
Chapter 67 — Interest
§ 6631. Notice requirements
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Taxpayer Bill of Rights 3
Pub. L. 105–206 title III § 3308(a) · 112 Stat. 685
Enacted · 26 U.S.C. § 6631
(Added Pub. L. 105–206, title III, § 3308(a), July 22, 1998, 112 Stat. 745.)
Source evidence
Code source credit
(Added Pub. L. 105–206, title III, § 3308(a), July 22, 1998, 112 Stat. 745.)Enacted provision · exact public law section
(a) In General.— Chapter 67 (relating to interest) is amended by adding at the end the following new subchapter: “Subchapter D— Notice requirements “Sec. 6631. Notice requirements. “SEC. 6631. NOTICE REQUIREMENTS. “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.”.
1 of 1 references resolved to an enrolled provision
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 105–206, title III, § 3308(c), , 112 Stat. 745, as amended by Pub. L. 106–554, § 1(a)(7) [title III, § 302(c)], , 114 Stat. 2763, 2763A–632, provided that: “The amendments made by this section [enacting this subchapter] shall apply to notices issued after . In the case of any notice issued after , and before , to which section 6631 of the Internal Revenue Code of 1986 applies, the requirements of section 6631 of such Code shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer’s payment history relating to interest amounts included in such notice.”
Credits
(Added Pub. L. 105–206, title III, § 3308(a), , 112 Stat. 745.)