Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
1.5 KiB
Markdown
42 lines
1.5 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7524"
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description: "Annual notice of tax delinquency"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "77"
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chapter_name: "MISCELLANEOUS PROVISIONS"
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section: "7524"
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citation: "26 U.S.C. § 7524"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7524"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "414f99f79067c5ee0d6bffe3079d1c40c1754996d97ab3f3a577bda069bdea7f"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "d97b95885217bc62b1e2a41b45d03acc46e8275bfa3cce73f59899b8f9c486df"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7524 - Annual notice of tax delinquency
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## Text
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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.
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(Added Pub. L. 104–168, title XII, § 1204(a), July 30, 1996, 110 Stat. 1471.)
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## Notes
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Statutory Notes and Related Subsidiaries
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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.”
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