Title 26 — Internal Revenue CodeRelease 119-73
§7524 Annual notice of tax delinquency
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS › § 7524
Full Legal Text
Title 26, §7524
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
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.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 7524
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73