Notice and Demand

Businesses and individuals who have been assesed federal taxes
are sent a series of notices, or "bills". The first bill constitutes
notice and demand. Businesses are sent as many as three notices,
individuals as many as five. The last notice issued before
collection is enforced is marked "FINAL," and must be mailed by
certified or registered mail, or left at the taxpayer's known address,
or hand-delivered to the taxpayer. IRS may enforce collection 30
days after the date of this notice or earlier if the collection of the
tax is deemed to be in jeopardy. It is vital to respond before the 30
days expire to the office which issued the final notice.

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