26 U.S.C. § 6303 : US Code - Section 6303: Notice and demand for tax

Search 26 U.S.C. § 6303 : US Code - Section 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.