---
kind: "section"
citation: "26 U.S.C. § 7522"
title: "26"
title_heading: "Internal Revenue Code"
number: "7522"
heading: "Content of tax due, deficiency, and other notices"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7522"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 77 — Miscellaneous Provisions"
---

# §7522. Content of tax due, deficiency, and other notices

- (a) **General rule—** Any notice to which this section applies shall describe the basis for, and identify the amounts (if any) of, the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in such notice. An inadequate description under the preceding sentence shall not invalidate such notice.
- (b) **Notices to which section applies—** This section shall apply to—
  - (1) any tax due notice or [deficiency](/usc/26/6211.md?p=a) notice described in section [6155](/usc/26/6155.md), [6212](/usc/26/6212.md), or [6303](/usc/26/6303.md),
  - (2) any notice generated out of any [information return](/usc/26/6724.md?p=d-1) matching program, and
  - (3) the 1st letter of proposed [deficiency](/usc/26/6211.md?p=a) which allows the [taxpayer](/usc/26/7701.md?p=a-14) an opportunity for administrative review in the Internal Revenue Service Independent Office of Appeals.

## Source credit

(Added Pub. L. 100–647, title VI, § 6233(a), Nov. 10, 1988, 102 Stat. 3735, § 7521; renumbered § 7522, Pub. L. 101–508, title XI, § 11704(a)(30), Nov. 5, 1990, 104 Stat. 1388–519; amended Pub. L. 116–25, title I, § 1001(b)(1)(I), July 1, 2019, 133 Stat. 985.)

## Notes

### Editorial Notes

### Amendments

2019—Subsec. (b)(3). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 100–647, title VI, § 6233(c), Nov. 10, 1988, 102 Stat. 3735, provided that: “The amendments made by this section [enacting this section] shall apply to mailings made on or after January 1, 1990.”