Title 26 — Internal Revenue Code
Chapter 77 — Miscellaneous Provisions
§ 7524. Annual notice of tax delinquency
Statutory 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
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Taxpayer Bill of Rights 2
Pub. L. 104–168 title XII § 1204(a) · 110 Stat. 1452
Enacted · 26 U.S.C. § 7524
(Added Pub. L. 104–168, title XII, § 1204(a), July 30, 1996, 110 Stat. 1471.)
Source evidence
Code source credit
(Added Pub. L. 104–168, title XII, § 1204(a), July 30, 1996, 110 Stat. 1471.)Enacted provision · exact public law section
(a) In general.— Chapter 77 (relating to miscellaneous provisions) is amended by adding at the end the following new section: “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.”.
1 of 1 references resolved to an enrolled provision
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 104–168, title XII, § 1204(c), , 110 Stat. 1471, provided that: “The amendments made by this section [enacting this section] shall apply to calendar years after 1996.”
Credits
(Added Pub. L. 104–168, title XII, § 1204(a), , 110 Stat. 1471.)