federal_register: 05-18470

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
05-18470 Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy Proposed Rule This document contains proposed amendments to the regulations relating to a taxpayer's right to a hearing before or after levy under section 6330 of the Internal Revenue Code of 1986. The proposed 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 proposed regulations affect taxpayers against whose property or rights to property the Internal Revenue Service (IRS) intends to levy on or after January 19, 1999. This document also contains a notice of public hearing on these proposed regulations. 2005-09-16 2005 9 https://www.federalregister.gov/documents/2005/09/16/05-18470/miscellaneous-changes-to-collection-due-process-procedures-relating-to-notice-and-opportunity-for https://www.govinfo.gov/content/pkg/FR-2005-09-16/pdf/05-18470.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed amendments to the regulations relating to a taxpayer's right to a hearing before or after levy under section 6330 of the Internal Revenue Code of 1986. The proposed regulations make certain clarifying changes in the way... 1545-BB97

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