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TREAS/IRS | RIN: 1545-BH43 | Publication ID: Spring 2014 |
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 26 CFR 301 | |
Legal Authority: 26 USC 6165 and 6166 26 USC 6324A 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-134175-07 Drafting attorney: Christopher Jones (202) 317-6834 Reviewing attorney: Mitchel S. Hyman (202) 317-6834 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PA: Branch 7 | |
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: Christopher Jones Law Clerk Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5245, Washington, DC 20224 Phone:202 317-6834 Fax:202 317-6693 Email: christopher.w.jones@irscounsel.treas.gov |