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.
(26 U.S.C. 7429(a)(1))
source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.
cite as: 27 CFR 70.208