§6303. Notice and demand for tax
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§6303. Notice and demand for tax
(a) General rule
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. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person's last known address.
(b) Assessment prior to last date for payment
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.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Legal Commentary (Cornell LII)
Editorial Notes
Amendments
2025—Subsec. (b). Pub. L. 119–64 designated existing provisions as par. (1), inserted heading, and added par. (2).
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
Pub. L. 119–64, § 2(b)(2) , Dec. 26, 2025, 139 Stat. 1985 , provided that:
“The amendments made by this subsection [amending this section] shall apply to notices issued after the date of the enactment of this Act [Dec. 26, 2025].”
| CFR Title | Parts |
|---|---|
| 27 | 53 , 70 |
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
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