---
kind: "section"
citation: "20 C.F.R. § 366.3"
title: "20"
number: "366.3"
heading: "Reasonable attempt to notify."
url: "https://uscodex.org/cfr/20/366.3"
---

# §366.3. Reasonable attempt to notify.


In order to constitute a reasonable attempt to notify the debtor the Board must have used a mailing address for the debtor obtained from the Internal Revenue Service pursuant to section 6103 (m)(2) or (m)(4) of the Internal Revenue Code within a period of one year preceding the attempt to notify the debtor, whether or not the Board has used any other address maintained by the Board for the debtor.


## Notes

### Authority

Authority: 45 U.S.C. 231f(b)(5); 31 U.S.C. 3720A.

### Source

Source: 54 FR 397, Jan. 6, 1989, unless otherwise noted.