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(a) General Rule.--Any notice to which this
section applies shall describe the basis for, and
identify the amounts (if any) of, the tax due,
interest, additional amounts, additions to the tax, and
assessable penalties included in such notice. An
inadequate description under the preceding sentence
shall not invalidate such notice.
(b) Notices to Which Section Applies.--This
section shall apply to--
(1) any tax due notice or deficiency notice
described in section 6155, 6212, or 6303,
(2) any notice generated out of any
information return matching program, and
(3) the 1st letter of proposed deficiency
which allows the taxpayer an opportunity for
administrative review in the Internal Revenue
Service Office of Appeals. [Emphasis added.]
Congress enacted section 7522 with the expectation that the IRS
would "make every effort to improve the clarity of all notices
* * * that are sent to taxpayers." H. Conf. Rept. 100-1104, at
219 (1988), 1988-3 C.B. 473, 709. Petitioner argues that
respondent's failure to state specifically that petitioner was
being denied the benefits of community property law or to
describe a basis for denying petitioner the benefits of community
property law violates section 7522 and warrants treating the
section 66(b) issue as a new matter on which respondent bears the
burden of proof.
Respondent argues that there was no violation of section
7522 because reliance on section 66 was "implicit" in the notice
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