Code of Federal Regulations Title 26. Internal Revenue § 26.301.7429–1 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.