§ 7524 - Annual notice of tax delinquency

CHAPTER 77— MISCELLANEOUS PROVISIONS

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.

Notes

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.”