This legislation amends the Internal Revenue Code of 1986 to significantly increase the frequency of communication from the IRS to taxpayers with outstanding tax debts. It requires the Internal Revenue Service to send notices to these taxpayers not less often than quarterly , replacing the current annual requirement. Each quarterly notice must provide an estimate of penalties and interest that could accrue if the delinquent tax debt remains unpaid, offering taxpayers a clearer understanding of their potential financial obligations. Furthermore, these notices will include information about programs and services available to assist taxpayers in resolving their debts. However, the bill specifies exceptions where these quarterly notices are not required, such as when a taxpayer has an active installment agreement or an accepted offer-in-compromise, or when the Secretary determines the tax is not collectible. The amendments made by this section will take effect 24 months after the date of enactment.