Compromise of Tax Liabilities

tax-irs · IRS · Rule · Published 2002-07-23 · Effective 2002-07-18 · 67 FR 48025

Document

Document number: 02-18454
Federal Register citation: 67 FR 48025
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2002-07-23
Effective date: 2002-07-18
Treasury docket: TD 9007

Abstract

This document contains final regulations relating to the compromise of internal revenue taxes. The regulations adopt the rules of the temporary regulations and reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998 and the Taxpayer Bill of Rights II.

Source

Authoritative: Federal Register document
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