[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: 26CFR301.7429-1]

[Page 510]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7429-1  Review of jeopardy and termination assessment and 
jeopardy levy procedures; information to taxpayer.

    Not later than 5 days after the day on which an assessment is made 
under section 6851(a), 6852(a), 6861(a), or 6862, or a levy is made 
under section 6331(a) without complying with the notice before levy 
provisions of section 6331(d), the district director shall provide the 
taxpayer a written statement setting forth the information upon which 
the district director relies in authorizing such assessment or levy.

[T.D. 8453, 57 FR 58985, Dec. 14, 1992]