U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 77— MISCELLANEOUS PROVISIONS

26 U.S.C. § 7522

Content of tax due, deficiency, and other notices

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(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.

(b) Notices to which section appliesThis section shall apply to—(1) any tax due notice or deficiency notice described in section 6155, 6212, or 6303,(2) any notice generated out of any information return matching program, and(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.(Added Pub. L. 100–647, title VI, § 6233(a), Nov. 10, 1988, 102 Stat. 3735, § 7521; renumbered § 7522, Pub. L. 101–508, title XI, § 11704(a)(30), Nov. 5, 1990, 104 Stat. 1388–519; amended Pub. L. 116–25, title I, § 1001(b)(1)(I), July 1, 2019, 133 Stat. 985.)Editorial NotesAmendments

2019—Subsec. (b)(3). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.

Statutory Notes and Related SubsidiariesEffective Date

Pub. L. 100–647, title VI, § 6233(c), Nov. 10, 1988, 102 Stat. 3735, provided that: “The amendments made by this section [enacting this section] shall apply to mailings made on or after January 1, 1990.”

Notes of Decisions
Cited in 11 cases, 1993–2020 · leading case: Khan v. BDO Seidman, LLP, 948 N.E.2d 132 (Ill. App. Ct. 2011).
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Khan v. BDO Seidman, LLP, 948 N.E.2d 132 (Ill. App. Ct. 2011). “” 26 U.S.C. §7522 (a) (2006). The notice of deficiency also is called a “90-day letter” because the taxpayer has 90 days after receipt of the notice in which to file a petition with the tax court if the taxpayer wishes the tax court to “redetermine” the deficiency.”
Qinetiq US Holdings, Inc. & Subsidiaries v. Comm'r of Internal Revenue, 845 F.3d 555 (4th Cir. 2017). · cites it 2× “” 26 U.S.C. § 7522 (a). The statute further provides that “an inadequate description under the preceding sentence shall not invalidate such notice.”
Khan v. Deutsche Bank AG, 2012 IL 112219 (Ill. 2012). “” 26 U.S.C. § 7522 (a) (2006). Receipt of the notice of deficiency puts the taxpayer on notice that he has suffered an injury and that the injury was wrongfully caused.”
Feinberg v. Comm'r of Internal Revenue, 916 F.3d 1330 (10th Cir. 2019). “" 26 U.S.C. § 7522 . In tax court, the petitioner usually bears the burden of proof, T.”
Win H. Emert v. Comm'r of Internal Revenue, 249 F.3d 1130 (9th Cir. 2001). · cites it 2× “§ 481 adjustment was improper because the IRS failed to describe § 481 as a basis for tax due in its notice of deficiency as required by 26 U.S.C. § 7522 . We have jurisdiction pursuant to 26 U.”
Steinmetz v. Wolgamot, 2013 IL App (1st) 121375 (Ill. App. Ct. 2013). “’ ” Khan, 2012 IL 112219, ¶ 45 (quoting 26 U.S.C. § 7522 (a) (2006)). ¶ 32 Although the present case involves a legal malpractice action as opposed to a malpractice action against an investment bank and accounting firm, the injuries (back taxes, penalties, and interest) are the…”
Est. of Frank D. Streightoff v. CIR, 954 F.3d 713 (5th Cir. 2020). “” 26 U.S.C. § 7522 (a). The statute further provides that “[a]n inadequate description under the preceding sentence shall not invalidate such notice.”
Richard Reiss v. United States, 983 F.2d 899 (8th Cir. 1993). · cites it 2× “The statute which mandates notice by the IRS, 26 U.S.C. § 7522 , provides: (a) General rule.”
Shekinah Gold Mines, Inc. v. United States (In Re Knopf), 190 B.R. 647 (Bankr. D. Mont. 1995). “Thus, the notice of deficiency (“90-day letter”) issued under 26 U.S.C. § 7522 (a), being the "ticket to tax court,” is waived by the taxpayer.”
Diebold Found. v. Comm'r (2d Cir. 2018). “3d 537 , 2 As the IRS observes, our decisions, and those of our sister circuits, which have stated that the notice must include the taxable year, appear to have either pre-dated or not explicitly reconciled that requirement with 26 U.S.C. § 7522 (a), which was enacted in 1988.”
Khan v. BDO Seidman, LLP (Ill. App. Ct. 2011). “" 26 U.S.C. §7522 (a) (2006). The notice of deficiency also is called a "90-day letter" because the taxpayer has 90 days after receipt of the notice in which to file a petition with the Tax Court if the taxpayer wishes the Tax Court to "redetermine" the deficiency.”
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