Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7524
Annual notice of tax delinquency
Official textgovinfo.govlast amended
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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Nearby sections (25 sections)
- 7512 · Separate accounting for certain collected taxes, etc.
- 7513 · Reproduction of returns and other documents
- 7514 · Authority to prescribe or modify seals
- 7515 · [§7515. Repealed. Pub. L. 94–455, title XII, §1202(h)(4), Oct.…
- 7516 · Supplying training and training aids on request
- 7517 · Furnishing on request of statement explaining estate or gift…
- 7518 · Tax incentives relating to merchant marine capital construction…
- 7519 · Required payments for entities electing not to have required…
- 7520 · Valuation tables
- 7521 · Procedures involving taxpayer interviews
- 7522 · Content of tax due, deficiency, and other notices
- 7523 · Graphic presentation of major categories of Federal outlays and…
- 7524 · Annual notice of tax delinquency
- 7525 · Confidentiality privileges relating to taxpayer communications
- 7526 · Low-income taxpayer clinics
- 7526A · Return preparation programs for applicable taxpayers
- 7527 · Advance payment of credit for health insurance costs of eligible…
- 7527A · Advance payment of child tax credit
- 7528 · Internal Revenue Service user fees
- 7529 · Notification of suspected identity theft
- 7530 · Application of earned income tax credit to possessions of the…
- 7601 · Canvass of districts for taxable persons and objects
- 7602 · Examination of books and witnesses
- 7603 · Service of summons
- 7604 · Enforcement of summons