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2017 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 77 - Miscellaneous Provisions
Sec. 7524 - Annual notice of tax delinquency
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26 U.S.C. § 7524 (2017) |
§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 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." |
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 77 - MISCELLANEOUS PROVISIONS Sec. 7524 - Annual notice of tax delinquency |
section 7524 |
2017 |
January 12, 2018 |
No |
standard |
110 Stat. 1471 |
Public Law 104-168 |
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