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26 U.S.C. § 7524

Title 26 Chapter 77 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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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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