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TREAS/IRS RIN: 1545-BH17 Publication ID: Fall 2010 
Title: Security for Payment of Estate Tax in Installments 
Abstract: Prior to the decision in Estate of Roski v. Commissioner, 128 T.C. 113 (2007), the IRS required an estate to post a bond or provide a lien as a prerequisite for granting an election to pay estate tax in installments over a period of up to 14 years under section 6166 of the Code. In Estate of Roski, the Tax Court determined, in part, that the IRS' bright-line rule to require security in all cases was an abuse of discretion. The court held that the IRS must make a case-by-case determination of whether the government's interest in collecting the estate tax in full is at risk before requiring a bond. The IRS is revising procedures to comply with this ruling. The proposed regulations will state that the IRS will make case-by-case determinations as to whether the government's interest is at risk and will also list what factors the IRS will consider in making this determination. 
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 2204    26 USC 6165    26 USC 6166    26 USC 7101    26 USC 7805    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-145422-07 Drafting attorney: Alicia E. Goldstein (202) 622-3630 Reviewing attorney: Pamela W. Fuller (202) 622-3600 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PA: Branch 4
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:
Alicia E. Goldstein
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5535,
Washington, DC 20224
Phone:202 317-6832
Fax:202 317-5236
Email: alicia.goldstein@irscounsel.treas.gov