### Question
Can you define what notice materials means?


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

> 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**

