FEDERAL · 26 U.S.C. · Chapter 77
Annual notice of tax delinquency
Current through Pub. L. 119-102
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.
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26 U.S.C. § 7524 (Annual notice of tax delinquency) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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History
(Added Pub. L. 104–168, title XII, §1204(a), July 30, 1996, 110 Stat. 1471.)
Editorial 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."
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."