View Rule

View EO 12866 Meetings

Printer-Friendly Version     Download RIN Data in XML

---

TREAS/IRS

RIN: 1545-BH19

Publication ID: Fall 2008

Title: Agreements to Payments of Tax Liabilities in Installments
Abstract: Section 6159 of the Internal Revenue Code allows the IRS to enter into agreements with taxpayers for the payment of tax liabilities in installments. The principal purpose of this project is to update the regulations under section 6159 to reflect various amendments to that section and related statutes. The proposed regulations govern the acceptance and rejection of installment agreements, the terms of those agreements and when they may be modified or terminated by the IRS, and appeal procedures when the IRS makes a rejection or termination decision.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Completed Actions
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 301.6159-1    26 CFR 301.6331-4
Legal Authority: 26 USC 6159    26 USC 7805    26 USC 6331

Legal Deadline:  None

Timetable: Action Date FR Cite Withdrawn/Nonpublished  07/25/2008

Additional Information: REG-138486-07 Drafting attorney: Walter Ryan (202) 622-3620 Reviewing attorney: G. William Beard (202) 622-3620 CC: PA: Branch 5
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Related RINs: Related to 1545-AU97
Agency Contact: Walter Ryan Attorney Department of the Treasury Internal Revenue Service Room 5547, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3620 Fax:202 622-8882 Email: walter.ryan@irscounsel.treas.gov