26 CFR § 301.7429-1 - Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
---
identifier: "/us/cfr/t26/s301.7429-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7429-1 - Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7429-1"
section_name: "Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.7429-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
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]