
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7524]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                  CHAPTER 77--MISCELLANEOUS PROVISIONS
 
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.

(Added Pub. L. 104-168, title XII, Sec. 1204(a), July 30, 1996, 110 
Stat. 1471.)


                             Effective Date

    Section 1204(c) of Pub. L. 104-168 provided that: ``The amendments 
made by this section [enacting this section] shall apply to calendar 
years after 1996.''
