CFR›Title 27›Chapter I›Part 70›Subpart D›Subject Group Notice and Demand ContainsSections 70.81–70.82CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 70.81 § 70.81 Notice and demand for tax. 70.82 § 70.82 Payment on notice and demand. Previous Miscellaneous Provisions Miscellaneous Provisions Next Receipt of Payment Receipt of Payment