View all text of Subjgrp 67 [§ 301.7401-1 - § 301.7517-1]
§ 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.