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.
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.
Section 1204(c) ofPub. L. 104–168provided that: “The amendments made by this section [enacting this section] shall apply to calendar years after 1996.”
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26 USC
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