26 U.S.C. § 7524

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

Sections in this chapter

§ 7501
§ 7502
§ 7503
§ 7504
§ 7505
§ 7506
§ 7507
§ 7508
§ 7508A
§ 7509
§ 7510
§ 7511
§ 7512
§ 7513
§ 7514
§ 7515
§ 7516
§ 7517
§ 7518
§ 7519
§ 7520
§ 7521
§ 7522
§ 7523
§ 7524
§ 7525
§ 7526
§ 7526A
§ 7527
§ 7528
§ 7529

§ 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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