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Release of Lien or Discharge of Property; Correction

tax-irs · IRS · Rule · Published 2008-02-22 · Effective 2008-02-22 · 73 FR 9672

Document

Document number
E8-3103
Federal Register citation
73 FR 9672
CFR reference
26 CFR 301
Type
Rule
Action
Correcting amendments.
Category
tax-irs
Sub-agency
IRS
Publication date
2008-02-22
Effective date
2008-02-22
Treasury docket
TD 9378

Abstract

This document contains corrections to final regulations (TD 9378) that were published in the Federal Register on Thursday, January 31, 2008 (73 FR 5741) relating to release of lien and discharge of property under sections 6325, 6503 and 7423 of the Internal Revenue Code. These regulations update existing regulations and contain procedures for processing a request made by a property owner for discharge of a Federal tax lien from his property under section 6325(b)(4). The regulations also clarify the impact of these procedures on sections 6503(f)(2) and 7426(a)(4) and (b)(5).

Source

Authoritative
Federal Register document
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