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TREAS/IRS RIN: 1545-AV01 Publication ID: Spring 2004 
Title: Return of Levied Property in Certain Cases 
Abstract: Section 501(b) of the Taxpayer Bill of Rights 2 amended section 6343 of the Internal Revenue Code to authorize the Secretary to return levied property in four enumerated circumstances. Section 1102(d)(1)(B) of RRA 98 changed "Taxpayer Advocate" to "National Taxpayer Advocate" as a person who determines what is in the best interest of the taxpayer. The regulations set forth the circumstances in which the Secretary may return property and procedures to implement these sections. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/14/2001  66 FR 10249   
Final Action  12/00/2005    
Additional Information: REG-101520-97 Drafting attorney: Kevin B. Connelly (202) 622-3630 Reviewing attorney: Robert Miller (202) 622-3630 Treasury attorney: Julian Kim (202) 622-1981 CC:PA:CBS
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Kevin B. Connelly
Attorney
Department of the Treasury
Internal Revenue Service
Room 5239, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3630
Fax:202 622-0867
Email: kevin.b.connelly@irscounsel.treas.gov