26 U.S.C. § 7524
Annual notice of tax delinquency
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 7524, Annual notice of tax delinquency, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464533
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Full 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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Taxpayer Bill of Rights 2House: no recorded tallySenate: no recorded tally