IRC §7524. Annual notice of tax delinquency

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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.)

Effective Date

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