Internal Revenue Bulletin:  2005-43 

October 24, 2005 

ADMINISTRATIVE


Table of Contents

REG-150088-02 REG-150088-02

Proposed regulations under section 6320 of the Code relate to a taxpayer’s right to a hearing after the filing of a notice of federal tax lien (NFTL). The regulations make certain clarifying changes in the way collection due process hearings are conducted and specify the period during which a taxpayer may request an equivalent hearing. The regulations affect taxpayers against whose property or rights to property the Service files an NFTL. A public hearing is scheduled for January 19, 2006.

REG-150091-02 REG-150091-02

Proposed regulations under section 6330 of the Code relate to a taxpayer’s right to a hearing before or after levy. The regulations make certain clarifying changes in the way collection due process hearings are conducted and specify the period during which a taxpayer may request an equivalent hearing. The regulations affect taxpayers against whose property or rights to property the Service proposes to levy. A public hearing is scheduled for January 19, 2006.


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