{"database": "openregs", "table": "federal_register", "rows": [["E6-17140", "Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien", "Rule", "This document contains final regulations amending the regulations relating to a taxpayer's right to a hearing under section 6320 of the Internal Revenue Code of 1986 after the filing of a notice of Federal tax lien (NFTL). The final 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 final regulations affect taxpayers against whose property or rights to property the Internal Revenue Service (IRS) files a NFTL.", "2006-10-17", 2006, 10, "https://www.federalregister.gov/documents/2006/10/17/E6-17140/miscellaneous-changes-to-collection-due-process-procedures-relating-to-notice-and-opportunity-for", "https://www.govinfo.gov/content/pkg/FR-2006-10-17/pdf/E6-17140.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations amending the regulations relating to a taxpayer's right to a hearing under section 6320 of the Internal Revenue Code of 1986 after the filing of a notice of Federal tax lien (NFTL). The final regulations make...", "1545-BB96"]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["E6-17140"], "units": {}, "query_ms": 64.18487196788192, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}