{"data":{"id":"us/26-u.s.c.-6631","jurisdiction":"us","citation":"26 U.S.C. § 6631","heading":"Notice requirements","body":"The Secretary shall include with each notice to an individual taxpayer which includes an amount of interest required to be paid by such taxpayer under this title information with respect to the section of this title under which the interest is imposed and a computation of the interest.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 67—INTEREST"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"976fad915de7b782a2c0e0c2f41e8506b9d77d5eeae47c78a4b92449f0b700db","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6622","next":"us/26-u.s.c.-6651"},"notice":"GroundRules: Original legal text. Not legal advice."}