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Procedure and administration - Levy - collection due process procedures relating to notice and hearing opportunity (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Procedure and administration - Levy - collection due process procedures relating to notice and hearing opportunity (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Procedure and administration - Levy - collection due process procedures relating to notice and hearing opportunity (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations amending the regulations relating to a taxpayer's right to a hearing before or, in limited cases, after levy under section 6330 of the Internal Revenue Code of 1986. The final regulations make certain clarifying changes in the way collection due process (CDP) hearings are held and specify the period during which a taxpayer may request an equivalent hearing. The final regulations affect taxpayers against whose property or rights to property the Internal Revenue Service (IRS) intends to levy. This book contains: - The complete text of the Procedure and administration - Levy - collection due process procedures relating to notice and hearing opportunity (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section