26 U.S.C. § 7524
Title 26
Chapter 77
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 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.
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