26 U.S.C. § 7524

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
Section 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.

26 U.S.C. § 7524

Added Pub. L. 104-168, title XII, §1204(a), July 30, 1996, 110 Stat. 1471.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE Pub. L. 104-168, §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."

Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.
taxpayer
The term "taxpayer" means any person subject to any internal revenue tax.