### Question
How is the term notice materials defined?


### Answer
The term **notice materials** is defined in *26 U.S.C. § 6104* as the following:

> the notice of status filed under section 527(i) and any papers submitted in support of such notice and any letter or other document issued by the Internal Revenue Service with respect to such notice

#### Citation:
  - *26 U.S.C. § 6104*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

