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26 U.S.C. 7524: Annual notice of tax delinquencyText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 77-MISCELLANEOUS PROVISIONS
Jump To: Source CreditStatutory Notes and Related SubsidiariesEffective Date

§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 .)

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.”