Notice and Opportunity for Hearing Before Levy

tax-irs · IRS · Rule · Published 2002-01-18 · Effective 2002-01-18 · 67 FR 2549

Document

Document number: 02-1305
Federal Register citation: 67 FR 2549
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2002-01-18
Effective date: 2002-01-18
Treasury docket: TD 8980

Abstract

This document contains final regulations relating to the provision of notice to taxpayers of a right to a hearing before levy. The regulations implement certain changes made by section 3401 of the Internal Revenue Service Restructuring and Reform Act of 1998. They affect taxpayers against whose property or rights to property the Internal Revenue Service (IRS) intends to levy.

Source

Authoritative: Federal Register document
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