26-U.S.C.-7524

§7524 – Annual Notice of Tax Delinquency

Pathway

Title 26 > Subtitle F > Chapter 77 > Section 7524

Details

• Reference: Section 7524
• Legend: §7524 – Annual Notice of Tax Delinquency
• USCode Year: 2013

Provision Content

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.)

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-7522 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-7522, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

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