Internal Revenue Bulletin: 2011-18
May 2, 2011
Final regulations under section 7811 of the Code relate to the issuance of taxpayer assistance orders.
Final regulations under section 6323 of the Code provide rules relating to the validity and priority of the Federal tax lien against certain persons.
This announcement reinstates the enrollment renewal period under section 10.6(d) of the regulations governing practice before the IRS, Treasury Department Circular No. 230, for enrolled agents whose social security number or tax identification numbers end in 4, 5, or 6.
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