# Notice and Opportunity for Hearing Before Levy
> **IRS** · Temporary regulations. · Published 1999-01-22 · Effective 1999-01-19 · 64 FR 3405
## Document
- **Document number:** 99-1412
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 3405
- **CFR reference:** 26 CFR 301
- **Publication date:** 1999-01-22
- **Effective date:** 1999-01-19
- **Treasury docket:** TD 8809
## Abstract

This document contains temporary regulations relating to the provision of notice to taxpayers of a right to a hearing before levy. 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 the IRS intends to levy. The text of these regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/01/22/99-1412/notice-and-opportunity-for-hearing-before-levy)
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