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Index  » Subtitle F  » Chapter 77  » I.R.C. 7524

I.R.C. 7524
Annual notice of tax delinquency

Current through December 21, 2022 (Pub. L. 117-262)

§ 7523 « Browse » § 7525

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I.R.C. § 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.

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

Section Information

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."

Regulations for I.R.C. 7524 (Return to Top)

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