26 U.S.C. § 7524Chapter 77
§7524. Annual notice of tax delinquency
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§7524. Annual notice of tax delinquency
Not less often than annually, the Secretary shall send a written notice to each taxpayer who has a tax delinquent account of the amount of the tax delinquency as of the date of the notice.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 104–168, title XII, §1204(c), July 30, 1996, 110 Stat. 1471, provided that: "The amendments made by this section [enacting this section] shall apply to calendar years after 1996."
Last amended: December 31, 2024
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