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U.S. Code/Title 26/§ 7524

Title 26

26

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26 U.S.C. § 7524.Chapter 77

§ 7524

Annual notice of tax delinquency

Title 26
1 min read

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Back to Chapter 77Previous: § 7523Next: § 7525

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.

Related Legislation

(2 bills)

Bills that would modify or reference this section of law.

S-3931

TAS Act

Michael Dean Crapo

Idaho senator

  1. senate
  2. house
  3. president
2/26/2026
S-5072

Taxpayer Transparency and Notice Act

Ben Ray Luján

New Mexico senator

  1. senate
  2. house
  3. president
7/22/2026
§ 7523

Release: pl-119-111 (2026-09-18)

§ 7525

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