{"data":{"id":"us/26-cfr-301.7429-1","jurisdiction":"us","citation":"26 CFR 301.7429-1","heading":"-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Judicial Proceedings"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"e56eb633ce42e370b644e853bdbb02ce0f18952592fdc08fc3c566aa98ff48d6","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7426-2","next":"us/26-cfr-301.7429-2"},"notice":"GroundRules: Original legal text. Not legal advice."}