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2007-36 September 4, 2007
Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent
In this issue of the Bulletin, the IRS is issuing temporary regulations (T.D. 9344) relating to the discharge of liens under section 7425 and return of wrongfully levied upon property under section 6343 of the Internal Revenue Code (Code) of 1986. Those regulations clarify that such notices and claims should be sent to the IRS official and office specified in the relevant IRS publications. The regulations will affect parties seeking to provide the IRS with notice of a nonjudicial foreclosure sale and parties making administrative requests for return of wrongfully levied property. The text of those regulations also serves as the text of these proposed regulations.
Written or electronic comments and requests for a public hearing must be received by October 18, 2007.
Send submissions to: CC:PA:LPD:PR (REG-148951-05), Room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered to CC:PA:LPD:PR (REG-148951-05), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC 20224. Alternatively, taxpayers may submit comments electronically to the IRS Internet site via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-148951-05).
Concerning the proposed regulations, Robin M. Ferguson, (202) 622-3630; concerning submissions of comments, the hearing, call Kelly Banks, (202) 622-7180 (not toll-free numbers).
Temporary regulations in this issue of the Bulletin contain amendments to the Procedure and Administration Regulations (26 CFR part 301) relating to the giving of notice of nonjudicial sales under section 7425(b) of the Code and requests for return of wrongfully levied property under section 6343(b) of the Code. The text of those regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations and these proposed regulations.
These regulations are proposed to apply to any notice of sale filed or request for return of property made after the date that these regulations are published as final regulations in the Federal Register.
Before these proposed regulations are adopted as final regulations, consideration will be given to any electronic and written comments (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. The IRS and Treasury Department specifically request comments on the clarity of the proposed rules and how they may be made easier to understand. All comments will be available for public inspection and copying. A public hearing will be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the Federal Register.
Par. 2. Section 301.6343-2 is amended by revising paragraphs (a)(1) introductory text, (b) introductory text, and (e) to read as follows:
§301.6343-2 Return of wrongfully levied upon property. (a)(1) [The text of the proposed amendment for §301.6343-2(a)(1) introductory text is the same as the text of §301.6343-2T(a)(1) introductory text published elsewhere in this issue of the Bulletin].
(b) [The text of the proposed amendment for §301.6343-2(b) introductory text is the same as the text of §301.6343-2T(b) introductory text published elsewhere in this issue of the Bulletin].
(e) [The text of the proposed amendment for §301.6343-2(e) is the same as the text of §301.6343-2T(e) published elsewhere in this issue of the Bulletin].
Par. 3. Section 301.7425-3 is amended by revising paragraphs (a)(1), (b)(1), (b)(2), (c)(1), (d)(2), (d)(3), and (d)(4), and adding paragraph (e) to read as follows:
§301.7425-3 Discharge of Liens; special rules. (a) * * * (1) [The text of the proposed amendment for §301.7425-3(a)(1) is the same as the text of §301.7425-3T(a)(1) published elsewhere in this issue of the Bulletin].
(b) * * * (1) [The text of the proposed amendment for §301.7425-3(b)(1) is the same as the text of §301.7425-3T(b)(1) published elsewhere in this issue of the Bulletin].
(2) [The text of the proposed amendment for §301.7425-3(b)(2) is the same as the text of §301.7425-3T(b)(2) published elsewhere in this issue of the Bulletin].
(c) * * * (1) [The text of the proposed amendment for §301.7425-3(c)(1) is the same as the text of §301.7425-3T(c)(1) published elsewhere in this issue of the Bulletin].
(2) [The text of the proposed amendment for §301.7425-3(d)(2) is the same as the text of §301.7425-3T(d)(2) published elsewhere in this issue of the Bulletin].
(3) [The text of the proposed amendment for §301.7425-3(d)(3) is the same as the text of §301.7425-3T(d)(3) published elsewhere in this issue of the Bulletin].
(4) [The text of the proposed amendment for §301.7425-3(d)(4) is the same as the text of §301.7425-3T(d)(4) published elsewhere in this issue of the Bulletin].
(e) [The text of the proposed amendment for §301.7425-3(e) is the same as the text of §301.7425-3T(e) published elsewhere in this issue of the Bulletin].
Note (Filed by the Office of the Federal Register on July 19, 2007, 8:45 a.m., and published in the issue of the Federal Register for July 20, 2007, 72 F.R. 39771)
The principal author of these regulations is Robin M. Ferguson, Office of Associate Chief Counsel, Procedure and Administration Division.
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