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

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7524>. Cite pinpoints as 26 U.S.C. § 7524(a)(1).

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.

## Amendments

- 1996-07-30: [Pub. L. 104-168](/26/act/104-168.md), 110 Stat. 1471