26 U.S. Code § 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.

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.”