# Notice and Opportunity for Hearing Upon Filing of Notice of Lien
> **IRS** · Final regulations and removal of temporary regulations. · Published 2002-01-18 · Effective 2002-01-18 · 67 FR 2558
## Document
- **Document number:** 02-1306
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 2558
- **CFR reference:** 26 CFR 301
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2002/01/18/02-1306/notice-and-opportunity-for-hearing-upon-filing-of-notice-of-lien)
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