Sec. 11.2. In the case of a notice to a taxpayer that establishes a deadline for the taxpayer to act or respond, the document mailed or delivered to the taxpayer that provides the notice must contain:

(1) the date by which the taxpayer must act or respond; and

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(2) a statement of the consequences of the taxpayer’s failure to do so;

in a clear and conspicuous manner within the body of the document.

As added by P.L.73-2017, SEC.3.