FEDERAL · 26 U.S.C. · Chapter 77
Annual notice of tax delinquency
26 U.S.C. § 7524
Title26 — Internal Revenue Code
Chapter77 — MISCELLANEOUS PROVISIONS
This text of 26 U.S.C. § 7524 (Annual notice of tax delinquency) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7524.
Text
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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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."
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Bluebook (online)
26 U.S.C. § 7524, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7524.