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TREAS/IRS RIN: 1545-BJ20 Publication ID: Fall 2010 
Title: Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien; Notice and Opportunity for Hearing Prior to Levy 
Abstract: These proposed regulations amend current regulations under section 301.6320-1 and section 301.6330-1 to provide for legislative changes to sections 6320 and 6330. These sections of the Internal Revenue Code are known as the collection due process provisions. They provide taxpayers with the right to appeal a filing of a notice of Federal tax lien or a proposed levy to the IRS Office of Appeals and seek judicial review of the IRS determination in Tax Court. 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 6320    26 USC 6330    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-142930-07 Drafting attorney: Robin M. Ferguson (202) 622-3630 Reviewing attorney: Laurence K. Williams (202) 622-3630 CC: PA: Branch 4
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Robin M. Ferguson
Attorney
Department of the Treasury
Internal Revenue Service
Room 5232, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3630
Fax:202 622-3614
Email: robin.m.ferguson@irscounsel.treas.gov