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2018 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 (2018) |
| §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. |
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(Added Pub. L. 104–168, title XII, §1204(a), July 30, 1996, 110 Stat. 1471.) |
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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, 2018 Edition, 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 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 110 Stat. 1471 |
| Public Law 104-168 |
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