Title 26, Internal Revenue CodeRelease 119-102
§7524 Annual Notice of Tax Delinquency
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 77 — MISCELLANEOUS PROVISIONS › § 7524
Summary
At least once a year, the Secretary must send a written notice to any taxpayer with an overdue tax account telling them how much they owe as of the date on the notice.
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
Aug 21, 2026
Release point: 119-102