Statute · United States Code

26 U.S.C. § 7524 — Annual notice of tax delinquency

26 U.S.C. § 7524

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
general

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.

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.