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TREAS/IRS RIN: 1545-AU97 Publication ID: Spring 2009 
Title: Agreements for Payment 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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 6159    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/31/1997  62 FR 68241   
Second NPRM  01/21/1998  63 FR 3186   
Withdrawal of NPRM  03/05/2007  72 FR 9712   
Third NPRM  03/05/2007  72 FR 9712   
Third NPRM Comment Period End  06/04/2007    
Final Action  06/00/2009    
Additional Information: REG-100841-97 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 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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