ANNUAL REMINDERS TO TAXPAYERS WITH OUTSTANDING DELINQUENT ACCOUNTS.

Sec. 1204. ANNUAL REMINDERS TO TAXPAYERS WITH OUTSTANDING DELINQUENT ACCOUNTS. (a) In general.— Chapter 77 (relating to miscellaneous provisions) is amended by adding at the end the following new section: “Sec. 7524. ANNUAL NOTICE OF TAX DELINQUENCY. “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.”. (b) Clerical Amendment.— The table of sections for chapter 77 is amended by adding at the end the following new item: “Sec. 7524. Annual notice of tax delinquency.”. (c) Effective Date.— The amendments made by this section shall apply to calendar years after 1996.