federal_register: E7-219

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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
E7-219 Release of Lien or Discharge of Property Proposed Rule This document contains proposed regulations related to release of lien and discharge of property under sections 6325, 6503, and 7426 of the Internal Revenue Code (Code). The proposed 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 proposed regulations also clarify the impact of these procedures on sections 6503(f)(2) and 7426(a)(4) and (b)(5). The proposed regulations reflect the enactment of sections 6325(b)(4), 6503(f)(2), and 7426(a)(4) by the IRS Restructuring and Reform Act of 1998. 2007-01-11 2007 1 https://www.federalregister.gov/documents/2007/01/11/E7-219/release-of-lien-or-discharge-of-property https://www.govinfo.gov/content/pkg/FR-2007-01-11/pdf/E7-219.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations related to release of lien and discharge of property under sections 6325, 6503, and 7426 of the Internal Revenue Code (Code). The proposed regulations update existing regulations and contain procedures for... 1545-BE35

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