Sec. 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.
[T.D. 7575, 43 FR 58818, Dec. 18, 1978. Revised by T.D. 8453, 57 FR 58984-58986, Dec. 14, 1992.]
