Internal Revenue Code · 26 U.S.C.
§ 7524. Annual notice of tax delinquency
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7524
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- July 30, 1996 by Pub. L. 104–168
- Length
- 48 words · about 1 min to read
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, § 1204(a), July 30, 1996, 110 Stat. 1471.)
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 104–168
Where it sits in the Code
Nearby sections
- § 7520 Valuation tables
- § 7521 Procedures involving taxpayer interviews
- § 7522 Content of tax due, deficiency, and other notices
- § 7523 Graphic presentation of major categories of Federal outlays and income
- § 7524 Annual notice of tax delinquency
- § 7525 Confidentiality privileges relating to taxpayer communications
- § 7526 Low-income taxpayer clinics
- § 7526A Return preparation programs for applicable taxpayers
- § 7527 Advance payment of credit for health insurance costs of eligible individuals
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 104–168, title XII, § 1204(c), July 30, 1996, 110 Stat. 1471, provided that: “The amendments made by this section [enacting this section] shall apply to calendar years after 1996.”