26 USC § 7522 - Content of tax due, deficiency, and other notices

---
identifier: "/us/usc/t26/s7522"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7522 - Content of tax due, deficiency, and other notices"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7522"
section_name: "Content of tax due, deficiency, and other notices"
chapter_number: 77
chapter_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 7522. Content of tax due, deficiency, and other notices

**(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 applies** This 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.

---

**Source Credit**: (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 Notes

### Amendments

2019—Subsec. (b)(3).  substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.

## Statutory Notes and Related Subsidiaries

### Effective Date

> “The amendments made by this section [enacting this section] shall apply to mailings made on or after
> 
> .”

, , , provided that: