{"data":{"id":"us/27-cfr-70.208","jurisdiction":"us","citation":"27 CFR 70.208","heading":"Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.","body":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURES AND PRACTICES","PART 70—PROCEDURE AND ADMINISTRATION","Subpart D—Collection of Excise and Special (Occupational) Tax"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6629e970a19ab8a019fe886ef10f8088badbbae5f33f5756b7260a0dedff16e0","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.207","next":"us/27-cfr-70.209"},"notice":"GroundRules: Original legal text. Not legal advice."}