26 USC § 7524 - Annual notice of tax delinquency

---
identifier: "/us/usc/t26/s7524"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7524 - Annual notice of tax delinquency"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7524"
section_name: "Annual notice of tax delinquency"
chapter_number: 77
chapter_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 104–168, title XII, § 1204(a), July 30, 1996, 110 Stat. 1471.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 104–168, title XII, § 1204(a), July 30, 1996, 110 Stat. 1471.)

## Statutory Notes and Related Subsidiaries

### Effective Date

> “The amendments made by this section [enacting this section] shall apply to calendar years after 1996.”

, , , provided that: