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2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 77 - MISCELLANEOUS PROVISIONS
Sec. 7524 - Annual notice of tax delinquency
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§7524. Annual notice of tax delinquency
§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.)
Effective DateSection 1204(c) of Pub. L. 104–168 provided that: “The amendments made by this section [enacting this section] shall apply to calendar years after 1996.”
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