26 U.S.C. § 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.)