Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent
type: GovernmentService
description: This document contains final and temporary regulations relating to the discharge of liens under section 7425 and return of wrongfully levied upon property under section 6343 of the Internal Revenue Code (Code) of 1986. These temporary regulations clarify that such notices and claims should be sent to the IRS official and office specified in the relevant IRS publications. The temporary regulations will affect parties seeking to provide the IRS with notice of a nonjudicial foreclosure sale and parties making administrative requests for return of wrongfully levied property. The text of the temporary 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 in this issue of the Federal Register.
date published: 2007-07-20
provider: IRS
  type: GovernmentOrganization
  parent organization: US Department of the Treasury
citation: DigitalDocument
license: https://creativecommons.org/publicdomain/zero/1.0/
source: https://www.federalregister.gov/documents/2007/07/20/E7-14053/change-to-office-to-which-notices-of-nonjudicial-sale-and-requests-for-return-of-wrongfully-levied
source organization: US Federal Register
publisher: AI Analytics

PropertyValue
property ID: Federal Register Document Number
value: E7-14053

PropertyValue
property ID: Federal Register Citation
value: 72 FR 39737

PropertyValue
property ID: CFR Reference
value: 26 CFR 301

PropertyValue
property ID: Treasury Docket
value: TD 9344

AI Analytics
type: Organization