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<REGINFO_RIN_DATA xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" RUN_DATE="2026-04-28-04:00" xsi:noNamespaceSchemaLocation="https://www.reginfo.gov/public/xml/REGINFO_XML_Ver10262011.xsd">
    <RIN_INFO>
        <RIN>1545-AU97</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>200904</PUBLICATION_ID>
            <PUBLICATION_TITLE>Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>1545</CODE>
            <NAME>Internal Revenue Service</NAME>
            <ACRONYM>IRS</ACRONYM>
        </AGENCY>
        <PARENT_AGENCY>
            <CODE>1500</CODE>
            <NAME>Department of the Treasury</NAME>
            <ACRONYM>TREAS</ACRONYM>
        </PARENT_AGENCY>
        <RULE_TITLE>Agreements for Payment of Tax Liabilities in Installments</RULE_TITLE>
        <ABSTRACT><![CDATA[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.]]></ABSTRACT>
        <PRIORITY_CATEGORY>Substantive, Nonsignificant</PRIORITY_CATEGORY>
        <RIN_STATUS>Previously Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Final Rule Stage</RULE_STAGE>
        <MAJOR>No</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <CFR_LIST>
            <CFR>26 CFR 301</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>26 USC 6159</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 7805</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>12/31/1997</TTBL_DATE>
                <FR_CITATION>62 FR 68241</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Second NPRM</TTBL_ACTION>
                <TTBL_DATE>01/21/1998</TTBL_DATE>
                <FR_CITATION>63 FR 3186</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Withdrawal of NPRM</TTBL_ACTION>
                <TTBL_DATE>03/05/2007</TTBL_DATE>
                <FR_CITATION>72 FR 9712</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Third NPRM</TTBL_ACTION>
                <TTBL_DATE>03/05/2007</TTBL_DATE>
                <FR_CITATION>72 FR 9712</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Third NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>06/04/2007</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Action</TTBL_ACTION>
                <TTBL_DATE>06/00/2009</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <ADDITIONAL_INFO>REG-100841-97 

Drafting attorney:  Walter Ryan (202) 622-3620 

Reviewing attorney:  G. William Beard (202) 622-3620

CC: PA: Branch 5</ADDITIONAL_INFO>
        <RFA_REQUIRED>No</RFA_REQUIRED>
        <SMALL_ENTITY_LIST>
            <SMALL_ENTITY>No</SMALL_ENTITY>
        </SMALL_ENTITY_LIST>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>None</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <FEDERALISM>No</FEDERALISM>
        <ENERGY_AFFECTED>No</ENERGY_AFFECTED>
        <PRINT_PAPER>No</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>No</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>Walter</FIRST_NAME>
                <LAST_NAME>Ryan</LAST_NAME>
                <TITLE>Attorney</TITLE>
                <AGENCY>
                    <CODE>1545</CODE>
                    <NAME>Internal Revenue Service</NAME>
                    <ACRONYM>IRS</ACRONYM>
                </AGENCY>
                <PHONE>202 622-3620</PHONE>
                <FAX>202 622-8882</FAX>
                <EMAIL>walter.ryan@irscounsel.treas.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>Room 5547, 1111 Constitution Avenue NW.,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20224</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
</REGINFO_RIN_DATA>
