# Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien
> **IRS** · Final regulations. · Published 2006-10-17 · Effective 2006-11-16 · 71 FR 60835
## Document
- **Document number:** E6-17140
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 60835
- **CFR reference:** 26 CFR 301
- **Publication date:** 2006-10-17
- **Effective date:** 2006-11-16
- **Treasury docket:** TD 9290
## Abstract

This document contains final regulations amending the regulations relating to a taxpayer's right to a hearing under section 6320 of the Internal Revenue Code of 1986 after the filing of a notice of Federal tax lien (NFTL). The final regulations make certain clarifying changes in the way collection due process (CDP) hearings are held and specify the period during which a taxpayer may request an equivalent hearing. The final regulations affect taxpayers against whose property or rights to property the Internal Revenue Service (IRS) files a NFTL.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/10/17/E6-17140/miscellaneous-changes-to-collection-due-process-procedures-relating-to-notice-and-opportunity-for)
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