Current through Pub. L. 119-100Open in workspace

§ 6631 Notice requirements

The Secretary shall include with each notice to an individual taxpayer which includes an amount of interest required to be paid by such taxpayer under this title information with respect to the section of this title under which the interest is imposed and a computation of the interest.

(Added Pub. L. 105–206, title III, § 3308(a), July 22, 1998, 112 Stat. 745.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6631

Source: decipher.legal/usc/26/6631 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)