[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6303-1]

[Page 204]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Collection
 
Sec. 301.6303-1  Notice and demand for tax.

    (a) General rule. Where it is not otherwise provided by the Code, 
the district director or the director of the regional service center 
shall, 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 given as soon 
as possible and within 60 days. However, the failure to give notice 
within 60 days does not invalidate the notice. 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. For further guidance 
regarding the definition of last known address, see Sec. 301.6212-2.
    (b) Assessment prior to last date for payment. If any tax is 
assessed prior to the last date prescribed for payment of such tax, 
demand that such tax be paid will not be made before such last date, 
except where it is believed collection would be jeopardized by delay.

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 8939, 66 FR 2820, Jan. 
12, 2001]