§ 7524. — Annual notice of tax delinquency.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7524]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 77--MISCELLANEOUS PROVISIONS
Sec. 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.
(Added Pub. L. 104-168, title XII, Sec. 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.''
