(a) General rule. Where it is not otherwise provided by the Code, the district director or the director of the regional service center shall, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be given as soon as possible and within 60 days. However, the failure to give notice within 60 days does not invalidate the notice. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person's last known address. For further guidance regarding the definition of last known address, see § 301.6212-2.
(b) Assessment prior to last date for payment. If any tax is assessed prior to the last date prescribed for payment of such tax, demand that such tax be paid will not be made before such last date, except where it is believed collection would be jeopardized by delay.
[32 FR 15241, Nov. 3, 1967, as amended by T.D. 8939, 66 FR 2820, Jan. 12, 2001]
Notes of Decisions
Cited in
6
cases, 1970–2015 · leading case:
Gardner v. Comm'r, 145 T.C. 161 (Tax Ct. 2015).
Gardner v. Comm'r, 145 T.C. 161 (Tax Ct. 2015).
· cites it 3× “" The Court of Appeals held: Construing the plain language of the statutes and regulations outlined above, it becomes evident that the form of notice of assessment of a § 6700 penalty requires only a statement of the amount of the penalty and a demand for payment.”
Shafmaster v. United States, 707 F.3d 130 (1st Cir. 2013).
“26 C.F.R. § 301.6303-1 (a). As to the argument that the Notice of Tax Lien reflected an inaccurate amount, the Shafmasters contend that because the carryback losses had not yet been applied to their 1994 tax liability as of the date of the Notice of Tax Lien, that notice could…”
Hickey v. Comm'r, T.C. Memo. 2009-2 (Tax Ct. 2009).
· cites it 2× “Petitioner does not allege either that he did not receive the notice and demand or that the IRS did not send it, and the record indicates that the IRS mailed the required post-assessment notice and demand to petitioner's last known address on Apr.”
Sarah M. Harris v. United States, 764 F.2d 1126 (5th Cir. 1985).
“§ 6303 (a) (1982); 26 C.F.R. § 301.6303-1 (1984). The lien, if valid, arose at the time of assessment, see 26 U.”
United States v. Russell L. Swarthout, 420 F.2d 831 (6th Cir. 1970).
“” 26 C.F.R. § 301.6303-1 (1969). Assessment of Vitale’s 1961 income tax (as we have noted) occurred December *835 7, 1962, more than three months after the acts of concealment alleged in the indictment.”
Fredric A. Gardner v. Comm'r, 145 T.C. No. 6 (Tax Ct. 2015).
“” The Court of Appeals held: Construing the plain language of the statutes and regulations outlined above, it becomes evident that the form of notice of assessment of a §6700 penalty requires only a statement of the amount of the penalty and a demand for payment.”
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