| Section No. | Description |
|---|---|
| Section 366.1 | Past-due legally enforceable debt |
| Section 366.2 | Reasonable attempt to notify |
| Section 366.3 | Notification to debtor |
| Section 366.4 | Consideration of evidence |
| Section 366.5 | Change in notification to Internal Revenue Service |
| Section 366.6 | Purpose and scope |