Levy Restrictions During Installment Agreements

tax-irs · IRS · Rule · Published 2002-12-18 · Effective 2002-12-18 · 67 FR 77416

Document

Document number: 02-31856
Federal Register citation: 67 FR 77416
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2002-12-18
Effective date: 2002-12-18
Treasury docket: TD 9027

Abstract

This document contains final regulations relating to restrictions on levy during the period that an installment agreement is proposed or in effect. The regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998.

Source

Authoritative: Federal Register document
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