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User Fees for Processing Installment Agreements

tax-irs · IRS · Rule · Published 2006-12-28 · Effective 2006-12-28 · 71 FR 78074

Document

Document number
E6-22257
Federal Register citation
71 FR 78074
CFR reference
26 CFR 300
Type
Rule
Action
Final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2006-12-28
Effective date
2006-12-28
Treasury docket
TD 9306

Abstract

This document contains amendments to the regulations relating to user fees for installment agreements. The amendments update the fees to reflect the actual costs of the services provided and create an exception to the increased fee for entering into installment agreements for low-income taxpayers. The amendments affect taxpayers who wish to pay their liabilities through installment agreements.

Source

Authoritative
Federal Register document
Machine
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