Procedure and Administration was asked whether the failure to include a notification about the limitations period invalidates the Notice, and whether two-year period begins even without the language being included in the letter.
The Patriot Act's notification provision is no different in principle from the legal notice that was previously required to be given to persons intercepted in a court-ordered wiretap.
The federal WARN (Worker Adjustment and Retraining Notification) Act requires employers to either give a full 60 days notice before closing a plant or engaging in a mass layoff or to pay dislocated workers 60 days of wages and benefits, including health insurance premiums.
The CARD Act changed the notification requirements for interest rate hikes, requiring that cardholders now receive 45 days notice on any increase, including default.
If you received this letter of notice requesting additional information for Form 8863 and already responded to the IRS, or have not received a notification to date, there is no additional action needed at this time.