CONTENT OF TAX DUE, DEFICIENCY, AND OTHER NOTICES.

SEC. 6233. CONTENT OF TAX DUE, DEFICIENCY, AND OTHER NOTICES. (a) In General.—Chapter 77 of the 1986 Code (relating to miscellaneous provisions) is further amended by adding at the end thereof the following new section: “SEC. 7521. CONTENT OF TAX DUE, DEFICIENCY, AND OTHER NOTICES. “(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.” (b) Clerical Amendment.—The table of sections for chapter 77 of the 1986 Code is further amended by adding at the end thereof the following new item: “Sec. 7521. Content of tax due, deficiency, and other notices.” (c) Effective Date.—The amendments made by this section shall apply to mailings made on or after January 1, 1990. (d) Report.—Not later than July 1, 1989, the Secretary of the Treasury or his delegate shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the steps taken to carry out the amendments made by this section.