§ 7479. Supplemental information; changes in federal tax liability or in taxable gifts or estate
(a) If, after the time for filing any return required by this chapter, a taxpayer:
(1) becomes aware of any information which makes that return materially false, inaccurate or incomplete; or
(2) is notified of any assertion by the United States, whether under section 6212 of the Internal Revenue Code of 1986 or otherwise, that his or her taxable gifts or taxable estate, or any tax liability under the laws of the United States is other than the amount stated in the return; or
(3) files an amended return under the laws of the United States, the taxpayer shall, within 30 days of the receipt of that information or notification of that assertion or filing that amended return, notify the Commissioner thereof, and of such particulars as may be relevant to the amount of any tax liability of the taxpayer under this chapter.
(b) Any notice required to be given to the Commissioner under this section shall be considered to be a return for purposes of this chapter, and a taxpayer required to file any such return shall be subject, with respect thereto, to the provisions of this chapter including, without limitation, the provisions governing fees for failure to file a return, except as those provisions conflict with the express provisions of this section. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
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