Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

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.
Background Notes
Section effective for calendar years after 1996. Pub. L. 104-168, 1204(c).