Code of Federal Regulations · Section
§ 70.208 — Review Of Jeopardy Assessment Or Jeopardy Levy Procedures; Information To Taxpayer
27 C.F.R. § 70.208
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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.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181
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Review of jeopardy levy or assessment procedures26 U.S.C. § 7429