{"data":{"id":"us/26-u.s.c.-7524","jurisdiction":"us","citation":"26 U.S.C. § 7524","heading":"Annual notice of tax delinquency","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 77—MISCELLANEOUS PROVISIONS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"9ff3adb23ff3d00c952e118e9bf8668132ef6c929ec1c00374a9d20874ff264d","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7523","next":"us/26-u.s.c.-7525"},"notice":"GroundRules: Original legal text. Not legal advice."}