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TREAS/IRS RIN: 1545-BH17 Publication ID: Fall 2016 
Title: Security for Payment of Estate Tax in Installments 

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 address this and other relevant issues.

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 U.S.C. 2204    26 U.S.C. 6165    26 U.S.C. 6166    26 U.S.C. 7101    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-145422-07 (action) Drafting attorney: Alicia E. Goldstein (202) 317-6832 Reviewing attorney: Pamela W. Fuller (202) 317-6832 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PA: Branch 3
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5535,
Washington, DC 20224
Phone:202 317-6832
Fax:202 317-5236