26 USC 7524 – Annual notice of tax delinquency
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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.
Terms Used In 26 USC 7524
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701