27 C.F.R. § 70.208 Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
Title 27 - Alcohol, Tobacco Products and Firearms
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))
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Judicial Proceedings
§ 70.208 Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
