TAS Act

(1) In general. Any penalties provided by this title, including the penalties and liabilities provided by this subchapter,

(2) Exception. Paragraph (1) shall not apply to any penalty not provided by this subchapter if such penalty is a penalty for which a civil or criminal action is prescribed as the method of collection or has been consistently treated by the Secretary before the date of the enactment of this paragraph as such a penalty.

6752. Preliminary notice and right of review for covered penalties

(a) Notice

(1) In general. No covered penalty shall be assessed unless the Secretary provides a notice to the taxpayer in writing by mail to an address as determined under section 6212(b) that contains the following information:

(A) The covered penalty proposed to be assessed.

(B) The taxable years or periods involved.

(C) The basis for the proposed penalty.

(D) Information about the right of the taxpayer to request review as provided in subsection (b).

(2) Timing of notice. The mailing of the notice described in paragraph (1) shall precede any notice and demand of any covered penalty by at least 60 days (120 days in the case of a notice addressed to a taxpayer outside the United States).

(b) Right to a review. Within 60 days (120 days in the case of a notice sent to a taxpayer outside the United States) of the mailing of the notice described in subsection (a), the taxpayer may request a review of the proposed penalty by the Internal Revenue Service Independent Office of Appeals.

(c) Suspension of assessment and collection

(1) In general. A covered penalty may not be assessed, demanded, or collected before—

(A) the expiration of the period provided under subsection (b), or

(B) in any case in which the taxpayer requests a review under subsection (b), the date a final determination is issued in such review.

(2) Statute of limitations. If a notice described in subsection (a) with respect to any covered penalty is mailed before the expiration of the period provided by section 6501 for the assessment of such penalty (determined without regard to this paragraph), the running of such period shall be suspended for the period during which assessment is prohibited under this section and for 30 days thereafter.

(d) Covered penalty. For purposes of this section, the term covered penalty means any penalty imposed under section 6038(b)(1), 6038A(d)(1), 6038B(c), 6038C(c), 6038D(d)(1), 6039F(c)(1)(B), or 6677.

(e) Exception for jeopardy. This section shall not apply if the Secretary finds that the collection of the penalty is in jeopardy.

(f) Regulations. The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out this section, including regulations or other guidance relating to—

(1) procedures for issuing notices under subsection (a), and

(2) establishing simplified reviews for cases in which the penalty amount at issue does not exceed a designated dollar threshold.

Sec. 6752. Preliminary notice and right of review for covered penalties.