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.
Structure US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration
CHAPTER 77— MISCELLANEOUS PROVISIONS
§ 7501. Liability for taxes withheld or collected
§ 7502. Timely mailing treated as timely filing and paying
§ 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
§ 7504. Fractional parts of a dollar
§ 7505. Sale of personal property acquired by the United States
§ 7506. Administration of real estate acquired by the United States
§ 7507. Exemption of insolvent banks from tax
§ 7509. Expenditures incurred by the United States Postal Service
§ 7510. Exemption from tax of domestic goods purchased for the United States
§ 7512. Separate accounting for certain collected taxes, etc.
§ 7513. Reproduction of returns and other documents
§ 7514. Authority to prescribe or modify seals
§ 7516. Supplying training and training aids on request
§ 7517. Furnishing on request of statement explaining estate or gift valuation
§ 7518. Tax incentives relating to merchant marine capital construction funds
§ 7519. Required payments for entities electing not to have required taxable year
§ 7521. Procedures involving taxpayer interviews
§ 7522. Content of tax due, deficiency, and other notices
§ 7523. Graphic presentation of major categories of Federal outlays and income
§ 7524. Annual notice of tax delinquency
§ 7525. Confidentiality privileges relating to taxpayer communications
§ 7526. Low-income taxpayer clinics
§ 7526A. Return preparation programs for applicable taxpayers
§ 7527. Advance payment of credit for health insurance costs of eligible individuals
§ 7527A. Advance payment of child tax credit
§ 7528. Internal Revenue Service user fees
§ 7529. Notification of suspected identity theft
§ 7530. Application of earned income tax credit to possessions of the United States