26 U.S.C. § 7524 — Annual notice of tax delinquency
submitted 30 years ago by Pub. L. 104-168 to r/title-26-INTERNAL-REVENUE-CODE · 35 words · no verdicts yet
At least once each year, the Secretary must notify every taxpayer with a delinquent tax account of the delinquency amount as of the notice date.
The Secretary* must send a written notice at least annually to each taxpayer* with a tax-delinquent account. The notice must state the amount delinquent as of the date of the notice.
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.
Source credit: (Added Pub. L. 104–168, title XII, § 1204(a), July 30, 1996, 110 Stat. 1471.)
- 1996Enacted · Pub. L. 104-168 · 110 Stat. 1471
A history note hasn’t been published yet. The record shows enactment by Pub. L. 104-168 on 1996-07-30.
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