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Notice and Opportunity for Hearing Upon Filing of Notice of Lien

tax-irs · IRS · Rule · Published 2002-01-18 · Effective 2002-01-18 · 67 FR 2558

Document

Document number
02-1306
Federal Register citation
67 FR 2558
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 8979

Abstract

This document contains final regulations relating to the provision of notice to taxpayers of the filing of a notice of federal tax lien (NFTL). A taxpayer receiving notice of a NFTL may request a hearing with IRS Office of Appeals and may subsequently seek judicial review of Appeals' determination. 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 IRS files a NFTL.

Source

Authoritative
Federal Register document
Machine
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