26 U.S.C. § 6631
Section 6631 · Notice requirements
Amended 1 time on record
Applied in 5 court decisions — leading case 71 Fed. Cl. 464 - Unico Services, Inc. v. United States (2006)
Most recently applied in 71 Fed. Cl. 464 - Unico Services, Inc. v. United States (May 2006)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Effective Date
Pub. L. 105–206, title III, §3308(c), July 22, 1998, 112 Stat. 745, provided that: “The amendments made by this section [enacting this subchapter] shall apply to notices issued after December 31, 2000.”