# Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent
> **IRS** · Final regulations and removal of temporary regulations. · Published 2008-07-08 · Effective 2008-07-08 · 73 FR 38915
## Document
- **Document number:** E8-15460
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 38915
- **CFR reference:** 26 CFR 301
- **Publication date:** 2008-07-08
- **Effective date:** 2008-07-08
- **Treasury docket:** TD 9410
## Abstract

This document contains final 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 regulations revise regulations currently published under sections 7425 and 6343. These regulations clarify that such notices and claims should be sent to the IRS official and office specified in the relevant IRS publications. The 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/07/08/E8-15460/change-to-office-to-which-notices-of-nonjudicial-sale-and-requests-for-return-of-wrongfully-levied)
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