Internal Revenue Bulletin:  2006-46 

November 13, 2006 

ADMINISTRATIVE


Table of Contents

T.D. 9290 T.D. 9290

Final 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.

T.D. 9291 T.D. 9291

Final 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.


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