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Modernizing Regulations on Sales of Seized Property

tax-irs · IRS · Rule · Published 2024-11-05 · Effective 2024-11-05 · 89 FR 87784

Document

Document number
2024-25464
Federal Register citation
89 FR 87784
CFR reference
26 CFR 301
Type
Rule
Action
Final regulation.
Category
tax-irs
Sub-agency
IRS
Publication date
2024-11-05
Effective date
2024-11-05
Treasury docket
TD 10011

Abstract

This document contains final regulations regarding the sale of a taxpayer's property that the IRS seizes by levy. The final regulations amend existing regulations to better allow the IRS to maximize sale proceeds for the benefit of the taxpayer whose property the IRS has seized and the public fisc. The final regulations affect all sales of property the IRS seizes by levy.

Source

Authoritative
Federal Register document
Machine
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