§6303. Notice and demand for tax — Inbound Citations
26 U.S.C. § 6303
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 6303 as a whole
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(4) in the case of the first assessment against an individual for delinquency under a court or administrative order against such individual for a particular person or persons, the collection shall be stayed for a period of 60 days immediately following notice and demand as described in section 6303, and
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(i) the day 10 days after the date of the first delinquency notice to the taxpayer under section 6303, or
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(1) any tax due notice or deficiency notice described in section 6155, 6212, or 6303,