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.

Terms Used In 26 USC 6631

  • individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
  • Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
  • taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701
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