# Levy Restrictions During Installment Agreements
> **IRS** · Final regulations. · Published 2002-12-18 · Effective 2002-12-18 · 67 FR 77416
## Document
- **Document number:** 02-31856
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 77416
- **CFR reference:** 26 CFR 301
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2002/12/18/02-31856/levy-restrictions-during-installment-agreements)
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