(2) Time and method for notice The notice required under paragraph (1) shall be
(A) given in person;
(B) left at the dwelling or usual place of business of such person; or
(C) sent by certified or registered mail to such persons last known address,
not more than 5 business days after the day of the filing of the notice of lien.
(3) Information included with notice The notice required under paragraph (1) shall include in simple and nontechnical terms
(A) the amount of unpaid tax;
(B) the right of the person to request a hearing during the 30-day period beginning on the day after the 5-day period described in paragraph (2);
(C) the administrative appeals available to the taxpayer with respect to such lien and the procedures relating to such appeals; and
(D) the provisions of this title and procedures relating to the release of liens on property.
