WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 77

26 U.S.C. 7524: Annual notice of tax delinquency

Created in 1996 by the Taxpayer Bill of Rights 2 (Public Law 104-168). Not changed since. 1 bill in this Congress would change it.

This Congress

  • S. 5441 TAS Act · reported by committee · would change (b)

How it got here

Unchanged since the Taxpayer Bill of Rights 2, Public Law 104-168 (Jul 30, 1996).

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.