I.R.C. § 6303(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.
I.R.C. § 6303(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 775; Oct. 4, 1976,
Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary” wherever appearing.
[6304. Repealed. Pub. L. 94-455, title XIX, 1906(a)(18), Oct. 4, 1976, 90 Stat. 1825]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 776, related to a cross reference to sections 4504 and 4601 for collection under the
Tariff Act of 1930.
Repeal effective on the first day of the first month which begins more than 90 days
after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment under section 6013 of this title.