27 CFR 70.208 - Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.

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Title 27: Alcohol, Tobacco Products and Firearms

CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER F: PROCEDURES AND PRACTICES

PART 70: PROCEDURE AND ADMINISTRATION

Subpart D: Collection of Excise and Special (Occupational) Tax

: Judicial Proceedings

70.208 - Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.

Not later than 5 days after the day on which an assessment is made under 26 U.S.C. 6862 or when a levy is made less than 30 days after the notice and demand described in 26 U.S.C 6331(a), the officer who authorized the assessment or levy shall provide the taxpayer a written statement setting forth the information upon which that official relies in authorizing such assessment or levy.

(26 U.S.C. 7429(a)(1))

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