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TREAS/IRS | RIN: 1545-AW91 | Publication ID: Fall 2000 |
Title: Notice and Opportunity for Hearing Upon Filing of Notice of Lien | |
Abstract: The regulation provides guidance concerning the implementation of section 6320 of title 26, as added by the Internal Revenue Service Restructuring and Reform Act of 1998 section 3401. | |
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 1 | |
Legal Authority: 26 USC 7805 26 USC 6320 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-116824-98 Drafting attorney: Jerome D. Sekula (202) 622-3610 Reviewing attorney: Alan C. Levine (202) 622-3610 Treasury attorney: Rita Cavanaugh (202) 622-1981 CC:P&A:CB&S | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
Agency Contact: Jerome D. Sekula Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3610 |