1545-BQ34 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Sale of Seized Property

This proposed regulation revises the regulations under IRC 6335 regarding the sale of seized property to modernize tax sales and to make them more efficient so as to conserve IRS resources. These modernizations are consistent with the language under IRC 6335(e)(2) that the Secretary prescribe regulations governing the manner and conditions of sale. The proposed regulations permit the IRS to conduct sales over the internet; clarify the role of revenue officers in conducting sales; amend the method by which bids are submitted, withdrawn, and considered; and make non-substantive updates to remove references to job titles that no longer exist or effective dates that are no longer applicable.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 301.6335-1 26 U.S.C. 7805 26 U.S.C. 6335(e)(2) No NPRM 12/00/2023 REG-127391-16 (NPRM) Drafter attorney: Micah A. Levy (202) 317-5137 Reviewer attorney: Christopher W. Jones (202) 317-5412 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:04 No Businesses Governmental Jurisdictions Organizations None No No No No Micah Levy A. Attorney 1545 Internal Revenue Service IRS 202 317-5137 micah.a.levy@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5139, Washington DC 20224