9712 Federal Register / Vol. 72, No. 42 / Monday, March 5, 2007 / Proposed Rules 

Authority: Secs. 702(a)(5), 1147, 1601, 

1602, 1611(c) and (e), and 1631(a)–(d) and (g) 

of the Social Security Act (42 U.S.C. 

902(a)(5), 1320b–17, 1381, 1381a, 1382(c) 

and (e), and 1383(a)–(d) and (g)); 31 U.S.C. 

3720A. 

2. Section 416.557 is added to read as 

follows: 

§ 416.557 Personal conference. 

(a) If waiver cannot be approved (i.e., 

the requirements in § 416.550 (a) and (b) 

are not met), the individual is notified 

in writing and given the dates, times 

and place of the file review and 

personal conference; the procedure for 

reviewing the claims file prior to the 

personal conference; the procedure for 

seeking a change in the scheduled dates, 

times and/or place; and all other 

information necessary to fully inform 

the individual about the personal 

conference. The file review is always 

scheduled at least 5 days before the 

personal conference. We will offer to the 

individual the option of conducting the 

personal conference face-to-face at a 

place we designate, by telephone, or by 

video teleconference. The notice will 

advise the individual of the date and 

time of the personal conference. 

(b) At the file review, the individual 

and the individual’s representative have 

the right to review the claims file and 

applicable law and regulations with the 

decisionmaker or another of our 

representatives who is prepared to 

answer questions. We will provide 

copies of material related to the 

overpayment and/or waiver from the 

claims file or pertinent sections of the 

law or regulations that are requested by 

the individual or the individual’s 

representative. 

(c) At the personal conference, the 

individual is given the opportunity to: 

(1) Appear personally, testify, crossexamine any witnesses, and make 

arguments; 

(2) Be represented by an attorney or 

other representative (see § 416.1500), 

although the individual must be present 

at the conference; and 

(3) Submit documents for 

consideration by the decisionmaker. 

(d) At the personal conference, the 

decisionmaker: 

(1) Tells the individual that the 

decisionmaker was not previously 

involved in the issue under review, that 

the waiver decision is solely the 

decisionmaker’s, and that the waiver 

decision is based only on the evidence 

or information presented or reviewed at 

the conference; 

(2) Ascertains the role and identity of 

everyone present; 

(3) Indicates whether or not the 

individual reviewed the claims file; 

(4) Explains the provisions of law and 

regulations applicable to the issue; 

(5) Briefly summarizes the evidence 

already in file which will be considered; 

(6) Ascertains from the individual 

whether the information presented is 

correct and whether he/she fully 

understands it; 

(7) Allows the individual and the 

individual’s representative, if any, to 

present the individual’s case; 

(8) Secures updated financial 

information and verification, if 

necessary; 

(9) Allows each witness to present 

information and allows the individual 

and the individual’s representative to 

question each witness; 

(10) Ascertains whether there is any 

further evidence to be presented; 

(11) Reminds the individual of any 

evidence promised by the individual 

which has not been presented; 

(12) Lets the individual and the 

individual’s representative, if any, 

present any proposed summary or 

closing statement; 

(13) Explains that a decision will be 

made and the individual will be notified 

in writing; and 

(14) Explains repayment options and 

further appeal rights in the event the 

decision is adverse to the individual. 

(e) SSA issues a written decision to 

the individual (and his or her 

representative, if any) specifying the 

finding of fact and conclusions in 

support of the decision to approve or 

deny waiver and advising of the 

individual’s right to appeal the decision. 

If waiver is denied, adjustment or 

recovery of the overpayment begins 

even if the individual appeals. 

(f) If it appears that the waiver cannot 

be approved, and the individual 

declines a personal conference or fails 

to appear for a second scheduled 

personal conference, a decision 

regarding the waiver will be made based 

on the written evidence of record. 

Reconsideration is then the next step in 

the appeals process. 

[FR Doc. E7–3782 Filed 3–2–07; 8:45 am] 

BILLING CODE 4191–02–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–100841–97] 

RIN 1545–AU97 

Agreements for Payment of Tax 

Liabilities in Installments 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Withdrawal of notice of 

proposed rulemaking and notice of 

proposed rulemaking. 

SUMMARY: This document withdraws the 

notice of proposed rulemaking 

published in the Federal Register on 

December 31, 1997 (62 FR 68241) and 

contains proposed regulations relating 

to the payment of tax liabilities in 

installments. The proposed regulations 

reflect changes to the law made by the 

Taxpayer Bill of Rights II, the Internal 

Revenue Service Restructuring and 

Reform Act of 1998, and the American 

Jobs Creation Act of 2004. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by June 4, 2007. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–100841–97), room 

5203, Internal Revenue Service, POB 

7604, Ben Franklin Station, Washington, 

DC 20044. Submissions may be hand 

delivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to: CC:PA:LPD:PR (REG–100841–97), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC. Alternatively, 

taxpayers may submit comments 

electronically directly to the IRS 

Internet site at http://www.irs.gov/regs 

or via the Federal eRulemaking Portal at 

http://www.regulations.gov (indicate 

IRS and REG–100841–97). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the regulations, G. William 

Beard, (202) 622–3620; concerning 

submissions of comments or requests for 

a hearing, Kelly Banks, (202) 622–7180 

(not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

On December 31, 1997, a notice of 

proposed rulemaking (REG–100841–97; 

62 FR 68241) reflecting changes made to 

section 6159 of the Internal Revenue 

Code (Code) by section 202 of the 

Taxpayer Bill of Rights II, Pub. L. 104–

168 (110 Stat. 1452, 1457) was 

published in the Federal Register. That 

proposed rule was not acted upon prior 

to the enactment of the Internal Revenue 

Service Restructuring and Reform Act of 

1998 (RRA 1998), Pub. L. 105–206, 

section 3462 (112 Stat. 685, 764), which 

made further amendments to section 

6159. Section 843 of the American Jobs 

Creation Act of 2004 (AJCA), Pub. L. 

108–357 (118 Stat. 1418, 1600), also 

made changes to section 6159. This 

document amends the prior notice of 

proposed rulemaking. It contains 

proposed amendments to the Procedure 

and Administration Regulations (26 CFR 

part 301) under section 6159 reflecting 


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Federal Register / Vol. 72, No. 42 / Monday, March 5, 2007 / Proposed Rules 9713 

the amendment of the Code by RRA 

1998, the Taxpayer Bill of Rights II, and 

the AJCA. 

Installment Agreements Under Section 

6159 

Consistent with its mission of 

applying the tax laws with integrity and 

fairness to all, the IRS generally expects 

that all taxpayers will pay the total 

amount due, regardless of amount, at 

the time the Code requires that the tax 

be paid. See Policy Statement P–5–2, 

Collecting Principles (Approved 

February 17, 2000), reprinted at IRM 

1.2.1.5.2. When attempting to resolve a 

tax delinquency, the IRS will work with 

taxpayers to achieve full payment of all 

tax, penalties, and interest. Where 

payment in full cannot immediately be 

achieved, the IRS may allow taxpayers 

to pay over time through installment 

agreements. 

Explanation of Provisions 

The proposed regulations allow the 

IRS to enter into agreements for the full 

or partial payment of any unpaid tax in 

installments. The regulations provide 

rules for the submission of proposed 

installment agreements, the processing, 

acceptance, and rejection of such 

agreements by the IRS, the termination 

or modification of existing agreements, 

and the appeal of rejections, 

modifications, and terminations to the 

IRS Office of Appeals (Appeals). The 

majority of these provisions are 

unchanged from what was contained in 

the prior regulations or reflect 

longstanding IRS administrative 

practice. The rules regarding when a 

proposed installment agreement 

becomes pending, restrictions on 

collection activity while an agreement is 

pending or in effect, and the suspension 

of the statute of limitations for 

collection are nearly identical to the 

provisions in existing § 301.6331–4. The 

only change was a clarification that the 

IRS will not be precluded from filing 

suit or a proof of claim in bankruptcy 

for the full amount of the liabilities 

owed, regardless of whether the 

installment agreement provides for full 

or partial payment of the liabilities at 

issue. 

Taxpayers may request administrative 

review of IRS decisions to modify or 

terminate installment agreements 

pursuant to section 6159(e), added to 

the Code by section 202 of the Taxpayer 

Bill of Rights II. Taxpayers may appeal 

rejections of proposed installment 

agreements under section 7122(d), 

added to the Code by section 3462 of 

RRA 1998. The proposed regulations 

allow taxpayers to appeal a termination, 

modification, or rejection of an 

installment agreement to Appeals 

provided they request the appeal in the 

manner specified by the IRS. 

The previous notice of proposed 

rulemaking contained a more detailed 

procedure for seeking review of 

decisions to terminate or modify 

agreements. That proposed regulation 

has not been adopted. These regulations 

contain a less detailed procedure 

because procedures for appealing differ 

depending on the IRS operating division 

handling the case, the size of the tax 

liability, or the type of tax at issue. For 

example, some taxpayers may be able to 

request an appeal by telephone while 

others will be required to submit a 

formal written request. See Publication 

1660, Collection Appeal Rights. 

The proposed regulations incorporate 

the provisions of section 6159(c), added 

to the Code by section 3467 of RRA 

1998. That section requires the IRS to 

accept a proposed installment 

agreement for income taxes under 

certain circumstances. The regulations 

also incorporate section 3506 of RRA 

1998, which requires the IRS to send 

each taxpayer with an installment 

agreement an annual statement showing 

the balance due at the beginning of the 

year, the payments made during the 

year, and the remaining balance due at 

the end of the year. 

Section 843 of the AJCA amended 

section 6159(a) to allow the IRS to enter 

into installment agreements that provide 

for partial (as well as full) payment of 

a tax liability. The proposed regulations 

incorporate this change. Because a 

partial payment installment agreement 

could be confused with a compromise of 

the liability, the proposed regulations 

clarify that an installment agreement 

does not reduce the amount of taxes, 

interest, or penalties owed. See H. Rep. 

No. 108–755, 108th Cong., 2d Sess., 

2005 U.S.C.C.A.N. 1341 (October 7, 

2004). 

The proposed regulations also clarify 

that the IRS may enter into an 

installment agreement that, by its terms, 

ends upon the expiration of the period 

of limitations on collection in section 

6502 and § 301.6502–1, or at some prior 

date. A partial payment installment 

agreement that ends prior to the 

expiration of the collection period of 

limitations would allow the IRS to 

collect the balance of the tax liability 

against any property belonging to the 

taxpayer or request the Department of 

Justice to institute a judicial action to 

reduce the liability to judgment or take 

other actions to enforce the federal tax 

lien. The proposed regulations do not 

limit the authority of the IRS to enter 

into partial payment installment 

agreements that run to the end of the 

collection period. 

Section 843 of the AJCA amended 

section 6159(c) to exclude partial 

payment installment agreements from 

the scope of installment agreements that 

must be accepted by the IRS. The 

proposed regulations provide that 

installment agreements guaranteed 

under section 6159(c) must provide for 

the full payment of the liabilities. 

Section 843 of the AJCA added new 

section 6159(d), requiring the IRS to 

review partial payment installment 

agreements every two years. (Former 

subsections (d) and (e) were 

redesignated (e) and (f).) The primary 

purpose of the review is to determine 

whether the financial condition of the 

taxpayer has significantly changed so as 

to warrant an increase in the value of 

the payments being made. See H. Rep. 

No. 108–755, 108th Cong., 2d Sess., 

2005 U.S.C.C.A.N. 1341 (October 7, 

2004). The proposed regulations reflect 

this requirement. 

The proposed regulations clarify the 

application of payments made pursuant 

to installment agreements. Consistent 

with Revenue Procedure 2002–26 

(2002–1 C.B. 746), all payments will be 

applied in the best interests of the 

Government, unless the installment 

agreement provides otherwise. Current 

regulations provide rules for when the 

IRS may terminate an agreement but do 

not expressly provide that a taxpayer 

and the IRS may agree to end an 

agreement. The proposed regulations 

clarify that an installment agreement 

may be terminated by agreement 

between the taxpayer and the IRS, or 

may be superceded by a new agreement. 

Proposed Effective Date 

These regulations are proposed to be 

effective upon publication in the 

Federal Register of the final regulations. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

also has been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations and, because these 

regulations do not impose a collection 

of information under the Paperwork 

Reduction Act (44 U.S.C. 3501), the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) does not apply to these 

regulations. Pursuant to section 7805(f) 

of the Code, this notice of proposed 

rulemaking will be submitted to the 

Chief Counsel for Advocacy of the Small 


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9714 Federal Register / Vol. 72, No. 42 / Monday, March 5, 2007 / Proposed Rules 

Business Administration for comment 

on its impact on small business. 

Comments and Requests for a Public 

Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written comments (a signed original and 

eight (8) copies) or electronic comments 

that are submitted timely to the IRS. The 

IRS generally requests any comments on 

the clarity of the proposed rule and how 

it may be made easier to understand. All 

comments will be available for public 

inspection and copying. A public 

hearing may be scheduled if requested 

in writing by a person that timely 

submits written or electronic comments. 

If a public hearing is scheduled, notice 

of the date, time, and place for the 

hearing will be published in the Federal 

Register. 

Drafting Information 

The principal author of these 

regulations is G. William Beard, Office 

of Associate Chief Counsel (Procedure 

and Administration), Collection, 

Bankruptcy & Summonses Division. 

List of Subjects in 26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Gift taxes, Income taxes, 

Penalties, Reporting and recordkeeping 

requirements. 

Withdrawal of Proposed Regulations 

Accordingly, under the authority of 

26 U.S.C. 7805, the notice of proposed 

rulemaking (REG–100841–97) that was 

published in theFederal Register on 

December 31, 1997 (62 FR 68241) is 

withdrawn. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 301 is 

proposed to be amended as follows: 

PART 301—PROCEDURE AND 

ADMINISTRATION 

Paragraph 1. The authority citation 

for part 301 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

Par. 2. Section 301.6159–0 is added to 

read as follows: 

§ 301.6159–0 Table of contents. 

This section lists the major captions 

that appear in the regulations under 

§ 301.6159–1. 

§ 301.6159–1 Agreements for the payment 

of tax liabilities in installments. 

(a) Authority. 

(b) Procedures for submission and 

consideration of proposed installment 

agreements. 

(c) Acceptance, form, and terms of 

installment agreements. 

(d) Rejection of a proposed installment 

agreement. 

(e) Modification or termination of installment 

agreements by the Internal Revenue 

Service. 

(f) Effect of installment agreement or pending 

installment agreement on collection 

activity. 

(g) Suspension of the statute of limitations on 

collection. 

(h) Annual statement. 

(i) Biannual review of partial payment 

installment agreements. 

(j) Cross reference. 

(k) Effective date. 

Par. 3. Section 301.6159–1 is revised 

to read as follows: 

§ 301.6159–1 Agreements for payment of 

tax liabilities in installments. 

(a) Authority. The Commissioner may 

enter into a written agreement with a 

taxpayer that allows the taxpayer to 

make scheduled periodic payments of 

any tax liability if the Commissioner 

determines that such agreement will 

facilitate full or partial collection of the 

tax liability. 

(b) Procedures for submission and 

consideration of proposed installment 

agreements—(1) In general. A proposed 

installment agreement must be 

submitted according to the procedures, 

and in the form and manner, prescribed 

by the Commissioner. 

(2) When a proposed installment 

agreement becomes pending. A 

proposed installment agreement 

becomes pending when it is accepted 

for processing. The Internal Revenue 

Service (IRS) may not accept a proposed 

installment agreement for processing 

following reference of a case involving 

the liability that is the subject of the 

proposed installment agreement to the 

Department of Justice for prosecution or 

defense. The proposed installment 

agreement remains pending until the 

IRS accepts the proposal, the IRS 

notifies the taxpayer that the proposal 

has been rejected, or the proposal is 

withdrawn by the taxpayer. If a 

proposed installment agreement that has 

been accepted for processing does not 

contain sufficient information to permit 

the IRS to evaluate whether the proposal 

should be accepted, the IRS will request 

the taxpayer to provide the needed 

additional information. If the taxpayer 

does not submit the additional 

information that the IRS has requested 

within a reasonable time period after 

such a request, the IRS may reject the 

proposed installment agreement. 

(3) Revised proposals of installment 

agreements submitted following 

rejection. If, following the rejection of a 

proposed installment agreement, the IRS 

determines that the taxpayer made a 

good faith revision of the proposal and 

submitted the revision within 30 days of 

the date of rejection, the provisions of 

this section shall apply to that revised 

proposal. If, however, the IRS 

determines that a revision was not made 

in good faith, the provisions of this 

section do not apply to the revision and 

the appeal period in paragraph (d)(3) of 

this section continues to run from the 

date of the original rejection. 

(c) Acceptance, form, and terms of 

installment agreements—(1) Acceptance 

of an installment agreement—(i) In 

general. A proposed installment 

agreement has not been accepted until 

the IRS notifies the taxpayer or the 

taxpayer’s representative of the 

acceptance. Except as provided in 

paragraph (c)(1)(iii) of this section, the 

Commissioner has the discretion to 

accept or reject any proposed 

installment agreement. 

(ii) Acceptance does not reduce 

liabilities. The acceptance of an 

installment agreement by the IRS does 

not reduce the amount of taxes, interest, 

or penalties owed. (However, penalties 

may continue to accrue at a reduced rate 

pursuant to section 6651(h).) 

(iii) Guaranteed installment 

agreements. In the case of a liability of 

an individual for income tax, the 

Commissioner shall accept a proposed 

installment agreement if, as of the date 

the individual proposes the installment 

agreement—

(A) The aggregate amount of the 

liability (not including interest, 

penalties, additions to tax, and 

additional amounts) does not exceed 

$10,000; 

(B) The taxpayer (and, if the liability 

relates to a joint return, the taxpayer’s 

spouse) has not, during any of the 

preceding five taxable years—

(1) Failed to file any income tax 

return; 

(2) Failed to pay any required income 

tax; or 

(3) Entered into an installment 

agreement for the payment of any 

income tax; 

(C) The Commissioner determines 

that the taxpayer is financially unable to 

pay the liability in full when due (and 

the taxpayer submits any information 

the Commissioner requires to make that 

determination); 

(D) The installment agreement 

requires full payment of the liability 

within three years; and 

(E) The taxpayer agrees to comply 

with the provisions of the Internal 

Revenue Code for the period the 

agreement is in effect. 


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Federal Register / Vol. 72, No. 42 / Monday, March 5, 2007 / Proposed Rules 9715 

(2) Form of installment agreements. 

An installment agreement must be in 

writing. A written installment 

agreement may take the form of a 

document signed by the taxpayer and 

the Commissioner or a written 

confirmation of an agreement entered 

into by the taxpayer and the 

Commissioner that is mailed or 

personally delivered to the taxpayer. 

(3) Terms of installment agreements. 

(i) Except as otherwise provided in this 

section, an installment agreement is 

effective from the date the IRS notifies 

the taxpayer or the taxpayer’s 

representative of its acceptance until the 

date the agreement ends by its terms or 

until it is superceded by a new 

installment agreement. 

(ii) By its terms, an installment 

agreement may end upon the expiration 

of the period of limitations on collection 

in section 6502 and § 301.6502–1, or at 

some prior date. 

(iii) As a condition to entering into an 

installment agreement with a taxpayer, 

the Commissioner may require that—

(A) The taxpayer agree to a reasonable 

extension of the period of limitations on 

collection; and 

(B) The agreement contain terms that 

protect the interests of the Government. 

(iv) Except as otherwise provided in 

an installment agreement, all payments 

made under the installment agreement 

will be applied in the best interests of 

the Government. 

(v) While an installment agreement is 

in effect, the Commissioner may 

request, and the taxpayer must provide, 

a financial condition update at any time. 

(vi) At any time after entering into an 

installment agreement, the 

Commissioner and the taxpayer may 

agree to modify or terminate an 

installment agreement or may agree to a 

new installment agreement that 

supercedes the existing agreement. 

(d) Rejection of a proposed 

installment agreement—(1) When a 

proposed installment agreement 

becomes rejected. A proposed 

installment agreement has not been 

rejected until the IRS notifies the 

taxpayer or the taxpayer’s representative 

of the rejection, the reason(s) for 

rejection, and the right to an appeal. 

(2) Independent administrative 

review. The IRS may not notify a 

taxpayer or taxpayer’s representative of 

the rejection of an installment 

agreement until an independent 

administrative review of the proposed 

rejection is completed. 

(3) Appeal of rejection of a proposed 

installment agreement. The taxpayer 

may administratively appeal a rejection 

of a proposed installment agreement to 

the IRS Office of Appeals (Appeals) if, 

within the 30-day period commencing 

the day after the taxpayer is notified of 

the rejection, the taxpayer requests an 

appeal in the manner provided by the 

Commissioner. 

(e) Modification or termination of 

installment agreements by the Internal 

Revenue Service—(1) Inadequate 

information or jeopardy. The 

Commissioner may terminate an 

installment agreement if the 

Commissioner determines that—

(i) Information which was provided to 

the IRS by the taxpayer or the taxpayer’s 

representative in connection with the 

granting of the installment agreement 

was inaccurate or incomplete in any 

material respect; or 

(ii) Collection of any liability to which 

the installment agreement applies is in 

jeopardy. 

(2) Change in financial condition, 

failure to timely pay an installment or 

another Federal tax liability, or failure 

to provide requested financial 

information. The Commissioner may 

modify or terminate an installment 

agreement if—

(i) The Commissioner determines that 

the financial condition of a taxpayer 

that is party to the agreement has 

significantly changed; or 

(ii) A taxpayer that is party to the 

installment agreement fails to—

(A) Timely pay an installment in 

accordance with the terms of the 

installment agreement; 

(B) Pay any other Federal tax liability 

when the liability becomes due; or 

(C) Provide a financial condition 

update requested by the Commissioner. 

(3) Notice. Unless the Commissioner 

determines that collection of the tax is 

in jeopardy, the Commissioner will 

notify the taxpayer in writing at least 30 

days prior to modifying or terminating 

an installment agreement pursuant to 

paragraph (e)(1) or (2) of this section. 

The notice provided pursuant to this 

section must briefly describe the reason 

for the intended modification or 

termination. Upon receiving notice, the 

taxpayer may provide information 

showing that the reason for the 

proposed modification or termination is 

incorrect. 

(4) Appeal of modification or 

termination of an installment 

agreement. The taxpayer may 

administratively appeal the 

modification or termination of an 

installment agreement to Appeals if, 

following issuance of the notice 

required by paragraph (e)(3) of this 

section and prior to the expiration of the 

30-day period commencing the day after 

the modification or termination is to 

take effect, the taxpayer requests an 

appeal in the manner provided by the 

Commissioner. 

(f) Effect of installment agreement or 

pending installment agreement on 

collection activity—(1) In general. No 

levy may be made to collect a tax 

liability that is the subject of an 

installment agreement during the period 

that a proposed installment agreement is 

pending with the IRS, for 30 days 

immediately following the rejection of a 

proposed installment agreement, during 

the period that an installment agreement 

is in effect, and for 30 days immediately 

following the termination of an 

installment agreement. If, prior to the 

expiration of the 30-day period 

following the rejection or termination of 

an installment agreement, the taxpayer 

appeals the rejection or termination 

decision, no levy may be made while 

the rejection or termination is being 

considered by Appeals. This section 

will not prohibit levy to collect the 

liability of any person other than the 

person or persons named in the 

installment agreement. 

(2) Exceptions. Paragraph (f)(1) of this 

section shall not prohibit levy if the 

taxpayer files a written notice with the 

IRS that waives the restriction on levy 

imposed by this section, the IRS 

determines that the proposed 

installment agreement was submitted 

solely to delay collection, or the IRS 

determines that collection of the tax to 

which the installment agreement or 

proposed installment agreement relates 

is in jeopardy. 

(3) Other actions by the IRS while levy 

is prohibited—(i) In general. The IRS 

may take actions other than levy to 

protect the interests of the Government 

with regard to the liability identified in 

an installment agreement or proposed 

installment agreement. Those actions 

include, for example—

(A) Crediting an overpayment against 

the liability pursuant to section 6402; 

(B) Filing or refiling notices of Federal 

tax lien; and 

(C) Taking action to collect from any 

person who is not named in the 

installment agreement or proposed 

installment agreement but who is liable 

for the tax to which the installment 

agreement relates. 

(ii) Proceedings in court. Except as 

otherwise provided in this paragraph 

(f)(3)(ii), the IRS will not refer a case to 

the Department of Justice for the 

commencement of a proceeding in 

court, against a person named in an 

installment agreement or proposed 

installment agreement, if levy to collect 

the liability is prohibited by paragraph 

(f)(1) of this section. Without regard to 

whether a person is named in an 

installment agreement or proposed 


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9716 Federal Register / Vol. 72, No. 42 / Monday, March 5, 2007 / Proposed Rules 

installment agreement, however, the IRS 

may authorize the Department of Justice 

to file a counterclaim or third-party 

complaint in a refund action or to join 

that person in any other proceeding in 

which liability for the tax that is the 

subject of the installment agreement or 

proposed installment agreement may be 

established or disputed, including a suit 

against the United States under 28 

U.S.C. 2410. In addition, the United 

States may file a claim in any 

bankruptcy proceeding or insolvency 

action brought by or against such 

person. If a person named in an 

installment agreement is joined in a 

proceeding, the United States obtains a 

judgment against that person, and the 

case is referred back to the IRS for 

collection, collection will continue to 

occur pursuant to the terms of the 

installment agreement. Notwithstanding 

the installment agreement, any claim or 

suit permitted will be for the full 

amount of the liabilities owed. 

(g) Suspension of the statute of 

limitations on collection. The statute of 

limitations under section 6502 for 

collection of any liability shall be 

suspended during the period that a 

proposed installment agreement relating 

to that liability is pending with the IRS, 

for 30 days immediately following the 

rejection of a proposed installment 

agreement, and for 30 days immediately 

following the termination of an 

installment agreement. If, within the 30 

days following the rejection or 

termination of an installment 

agreement, the taxpayer files an appeal 

with Appeals, the statute of limitations 

for collection shall be suspended while 

the rejection or termination is being 

considered by Appeals. The statute of 

limitations for collection shall continue 

to run if an exception under paragraph 

(f)(2) of this section applies and levy is 

not prohibited with respect to the 

taxpayer. 

(h) Annual statement. The 

Commissioner shall provide each 

taxpayer who is party to an installment 

agreement under this section with an 

annual statement setting forth the initial 

balance owed at the beginning of the 

year, the payments made during the 

year, and the remaining balance as of 

the end of the year. 

(i) Biannual review of partial payment 

installment agreements. The 

Commissioner shall perform a review of 

the taxpayer’s financial condition in the 

case of a partial payment installment 

agreement at least once every two years. 

The purpose of this review is to 

determine whether the taxpayer’s 

financial condition has significantly 

changed so as to warrant an increase in 

the value of the payments being made 

or termination of the agreement. 

(j) Cross reference. Pursuant to section 

6601(b)(1), the last day prescribed for 

payment is determined without regard 

to any installment agreement, including 

for purposes of computing penalties and 

interest provided by the Internal 

Revenue Code. For special rules 

regarding the computation of the failure 

to pay penalty while certain installment 

agreements are in effect, see section 

6651(h) and § 301.6651–1(a)(4). 

(k) Effective date. This section is 

applicable on the date final regulations 

are published in the Federal Register. 

Par. 4. Section 301.6331–4 is revised 

to read as follows: 

§ 301.6331–4 Restrictions on levy while 

installment agreements are pending or in 

effect. 

Cross-reference. For provisions 

relating to the making of levies while an 

installment agreement is pending or in 

effect, see § 301.6159–1. 

Mark E. Matthews, 

Deputy Commissioner of Services and 

Enforcement. 

[FR Doc. E7–3730 Filed 3–2–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF LABOR 

Occupational Safety and Health 

Administration 

29 CFR Part 1910 

[Docket No. OSHA–2007–0021] 

RIN 1218–AC16 

Announcement of Stakeholder 

Meetings on Occupational Exposure to 

Ionizing Radiation 

AGENCY: Occupational Safety and Health 

Administration, Labor. 

ACTION: Announcement of stakeholder 

meetings. 

SUMMARY: The Occupational Safety and 

Health Administration (OSHA) invites 

interested parties to participate in 

informal stakeholder meetings on 

Occupational Exposure to Ionizing 

Radiation. These meetings are a 

continuation of OSHA’s information 

collection efforts on ionizing radiation. 

DATES: Stakeholder meetings: The 

stakeholder meeting dates are: 

1. 8:30 a.m.–4:30 p.m., March 16, 

2007, Washington, DC. 

2. 8:30 a.m.–4:30 p.m., March 26, 

2007, Orlando, FL. 

Notice of intention to attend a 

stakeholder meeting: You must submit a 

notice of intention to attend the 

Washington, DC, or Orlando, FL, 

stakeholder meeting by March 9, 2007. 

ADDRESSES: Stakeholder meetings: The 

stakeholder meeting locations are: 

1. Frances Perkins Building, U.S. 

Department of Labor, 200 Constitution 

Avenue, NW., Washington, DC 20210. 

2. For the location of the Orlando, FL, 

stakeholder meeting, contact Liset 

Navas at (202) 693–1950. 

Notices of intention to attend a 

stakeholder meeting: You may submit 

your notice of intention to attend a 

stakeholder meeting by any of the 

following methods: 

Electronic: OSHA encourages you to 

submit your notice of intention to attend 

to navas.liset@dol.gov. 

Facsimile: You may fax your notice of 

intention to attend to (202) 693–1678. 

Regular mail, express delivery, hand 

delivery, messenger and courier service: 

Submit your notice of intention to 

attend to Liset Navas, OSHA, 

Directorate of Standards and Guidance, 

Room N–3718, U.S. Department of 

Labor, 200 Constitution Avenue, NW., 

Washington, DC 20210; telephone (202) 

693–1950. The Department of Labor’s 

and OSHA’s normal hours of operation 

are 8:15 a.m. to 4:45 p.m., e.t. 

Instructions: For further information 

on the stakeholder meetings and 

submitting notices of intention to attend 

one of the meetings, see the ‘‘Public 

Participation’’ heading in the 

SUPPLEMENTARY INFORMATION section of 

this notice. 

Because of security-related 

procedures, the use of regular mail may 

cause a significant delay in the receipt 

of notices of intention to attend. For 

information about security procedures 

concerning the delivery of materials by 

hand, express mail, messenger or 

courier service, please contact Liset 

Navas at (202) 693–1950. 

Electronic copies of this Federal 

Register notice are available at http:// 

www.regulations.gov. This document, 

non-attributed notes from the 

stakeholder meetings, as well as news 

releases and other relevant information, 

will also be available at OSHA’s Web 

page at http://www.osha.gov. 

FOR FURTHER INFORMATION CONTACT: 

Michael Seymour, Director, OSHA, 

Office of Physical Hazards, Directorate 

of Standards and Guidance, Room N–

3718, U.S. Department of Labor, 200 

Constitution Avenue, NW., Washington, 

DC 20210; telephone (202) 693–1950. 

SUPPLEMENTARY INFORMATION: 

Background 

The use of ionizing radiation has 

increased significantly in recent years. 

Today, ionizing radiation is used in a 


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