26 U.S.C. § 6303

Notice and demand for tax

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(a) General rule

Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, 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 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.

(b) Assessment prior to last date for payment(1) In general

Except where the Secretary believes collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection (a) until after such date.

(2) Postponement by reason of disaster, significant fire, or terroristic or military actions

For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A.

(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–64, § 2(b)(1), Dec. 26, 2025, 139 Stat. 1984.)Editorial NotesAmendments

2025—Subsec. (b). Pub. L. 119–64 designated existing provisions as par. (1), inserted heading, and added par. (2).

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related SubsidiariesEffective Date of 2025 Amendment

Pub. L. 119–64, § 2(b)(2), Dec. 26, 2025, 139 Stat. 1985, provided that: “The amendments made by this subsection [amending this section] shall apply to notices issued after the date of the enactment of this Act [Dec. 26, 2025].”

Notes of Decisions

Cited in 212 cases (19 in the last 5 years), 1962–2025 · leading case: Louie N. Elias v. W.H. Connett, 908 F.2d 521 (9th Cir. 1990).

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Louie N. Elias v. W.H. Connett, 908 F.2d 521 (9th Cir. 1990). · cites it 6× “26 U.S.C. § 6303 (a). The form on which a notice of assessment and demand for payment is made is irrelevant as long as it provides the taxpayer with all the information required under 26 U.”

Kim v. United States, 632 F.3d 713 (D.C. Cir. 2011). · cites it 2× “Section 6303 requires the Secretary to provide a taxpayer notice of assessment within sixty days of making the assessment.”

Slodov v. United States, 436 U.S. 238 (1978). · cites it 2× “[6] Section 7202 provides: "Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of…”

Burt Kroner v. Comm'r of Internal Revenue, 48 F.4th 1272 (11th Cir. 2022). · cites it 2× “See 26 U.S.C. §§ 6303 (a), 6321, 6331. Between 2005 and 2007, Burt Kroner failed to report just un- der twenty-five million dollars in cash transfers from a former busi- ness partner.”

In the Matter of Resyn Corp.. Resyn Corp. v. United States, 945 F.2d 1279 (3rd Cir. 1991). · cites it 4× “We remanded the cause to the district court to determine “whether, and when, notice and demand were given” under the provisions of 26 U.S.C. § 6303 (a). 851 F.2d at 669 . This appeal by the IRS requires us to consider whether the eighth amended proof of claim filed by the IRS…”

Khan v. BDO Seidman, LLP, 948 N.E.2d 132 (Ill. App. Ct. 2011). “26 U.S.C. §6303 (a) (2006); 26 C.F.R. §§301 .”

Ross v. United States, 460 F. Supp. 2d 139 (D.D.C. 2006). · cites it 2× “parts 24, 25, 26, 270, 41, 53, and 70 (Counts 20 to 26); —failed to provide timely notice of unpaid taxes, including the amount owed and demand for payment in disregard of 26 U.S.C. § 6303 (Count 27); —failed to implement the provisions of 26 U.”

Raymond J. Van Skiver Alma L. Van Skiver v. United States of Am. & John Does, 952 F.2d 1241 (10th Cir. 1992). “§ 6203 ; (2) failed to serve the notices and demands required by 26 U.S.C. § 6303 ; and (3) failed to comply with the service requirements of 26 U.”

United States v. Hunter Engineers & Constructors, Inc., 789 F.2d 1436 (9th Cir. 1986). · cites it 5× “The district court, however, did not determine Hunter’s liability because it found that the United States failed to give Hunter timely notice as provided by 26 U.S.C. § 6303 (a) (1982). Section 6303(a) reads in pertinent part: (a) General rule.”

Vincent C. Wiley v. United States of Am. Citizens Fed. Mortg. Corp. State of Ohio Franklin Cnty. Treasurer & Houng Thai, 20 F.3d 222 (6th Cir. 1994). “26 U.S.C. § 6303 (a). This notice is generally known as the “notice and demand letter.”

Hughes v. United States, 953 F.2d 531 (9th Cir. 1992). · cites it 3× “*536 The Hugheses next argue that the IRS cannot prevail because the IRS did not present any evidence that it mailed notice of assessments and demands for payment as required by 26 U.S.C. § 6303 (a). We reject this argument because the Hugheses received numerous final notices…”

Howard S. Long v. United States of Am., Internal Revenue Serv., & Colorado Dep't of Revenue, 972 F.2d 1174 (10th Cir. 1993). · cites it 2× “” 26 U.S.C. § 6303 (a). Not only does the IRS Manual not confer on the taxpayer a substantive right to receive a particular form,’ but also “[t]he form on which a notice of assessment and demand for payment is made is irrelevant as long as it provides the taxpayer with all the…”

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