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TREAS/IRS RIN: 1545-BH43 Publication ID: Fall 2008 
Title: Special Estate Tax Lien 
Abstract: The notice of proposed rulemaking (NPRM) is required to update the lien provisions under section 6342A to reflect changes to section 6166. Guidance is needed concerning the parameters of what is required as part of the 6342A agreement and how the agreement is accepted. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 20.6324A    26 CFR 301.6324A   
Legal Authority: 26 USC 6165 and 6166    26 USC 6324A    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2008    
Additional Information: REG-134175-07 Drafting attorney: Rachel L. Gregory (202) 622-3600 Reviewing attorney: Pamela W. Fuller (202) 622-3600 Treasury attorney: Anita Soucy (202) 622-1766 CC: PA: Branch 3
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Rachel L. Gregory
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5143,
Washington, DC 20224
Phone:202 317-5456
Email: rachel.l.gregory@irscounsel.treas.gov