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  • 26 U. S. Code § 6303 - Notice and demand for tax
    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
  • 26 USC 6303: Notice and demand for tax - House
    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
  • 26 USC 6303 - Notice and demand for tax - GovRegs
    Searchable text of the 26 USC 6303 - Notice and demand for tax (US Code), including Notes, Amendments, and Table of Authorities
  • Sec. 6303. Notice And Demand For Tax - Bloomberg Law
    I R C § 6303 (b) (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
  • U. S. C. Title 26 - INTERNAL REVENUE CODE - GovInfo
    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
  • 6303 - U. S. Code Title 26. Internal Revenue Code - FindLaw
    --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
  • 5. 17. 3 Levy and Sale | Internal Revenue Service
    IRC § 6303 (a) Notice and demand of the assessed tax is necessary prior to levy under IRC § 6331 (a), and is also a prerequisite to the creation of the federal tax lien under IRC § 6321
  • eCFR :: 26 CFR 301. 6303-1 -- Notice and demand for tax.
    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
  • 26 U. S. C. § 6303 (2024) — Notice and demand for tax
    Home › U S Federal › IRC ›TITLE 26-INTERNAL REVENUE CODE›Subtitle F-Procedure and Administration›CHAPTER 64-COLLECTION›Subchapter A-General Provisions›26 U S C § 6303 (2024) Internal Revenue Code (Title 26 U S C )
  • § 6303. Notice and demand for tax - U. S. Code
    U S Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 64—COLLECTION (§§ 6301—6361_to_6365) > Subchapter A—General Provisions (§§ 6301—6306) > § 6303 Notice and demand for tax





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