---
kind: "section"
citation: "26 U.S.C. § 7524"
title: "26"
title_heading: "Internal Revenue Code"
number: "7524"
heading: "Annual notice of tax delinquency"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7524"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 77 — Miscellaneous Provisions"
---

# §7524. Annual notice of tax delinquency


Not less often than annually, the [Secretary](/usc/26/7701.md?p=a-11-B) shall send a written notice to each [taxpayer](/usc/26/7701.md?p=a-14) 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.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. 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.”