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.
Pub. L. 104–168, title XII, § 1204(a)110 Stat. 1471(Added , , .)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 104–168, title XII, § 1204(c)110 Stat. 1471
“The amendments made by this section [enacting this section] shall apply to calendar years after 1996.”
, , , provided that: