§ 7524. Annual Notice of Tax Delinquency

     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

     Section 1204(c) of Pub. L. 104–168 provided that: "The amendments made by this section [enacting this section] shall apply to calendar years after 1996."