---
type: "LegalText"
title: "26 U.S.C. § 7524"
description: "Annual notice of tax delinquency"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "77"
chapter_name: "MISCELLANEOUS PROVISIONS"
section: "7524"
citation: "26 U.S.C. § 7524"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7524"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "414f99f79067c5ee0d6bffe3079d1c40c1754996d97ab3f3a577bda069bdea7f"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "d97b95885217bc62b1e2a41b45d03acc46e8275bfa3cce73f59899b8f9c486df"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 7524 - Annual notice of tax delinquency

## Text

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.)

## Notes

Statutory Notes and Related Subsidiaries

Effective DatePub. L. 104–168, title XII, § 1204(c), July 30, 1996, 110 Stat. 1471, provided that: “The amendments made by this section [enacting this section] shall apply to calendar years after 1996.”