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26 USC 7524 - Annual notice of tax delinquency

Legal Research Home > US Code > Internal Revenue Code > 26 USC 7524 - Annual notice of tax delinquency

Sec. 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.

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Last modified: July 21, 2011