# Collection After Assessment
> **IRS** · Final regulations. · Published 2006-09-06 · Effective 2006-09-06 · 71 FR 52444
## Document
- **Document number:** E6-14610
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 52444
- **CFR reference:** 26 CFR 301
- **Publication date:** 2006-09-06
- **Effective date:** 2006-09-06
- **Treasury docket:** TD 9284
## Abstract

This document contains final regulations relating to the collection of tax liabilities after assessment. The regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998. These regulations affect persons determining how long the Internal Revenue Service has to collect taxes that have been properly assessed.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/09/06/E6-14610/collection-after-assessment)
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