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Procedure and Administration - Tax Lien Filing Notice - Collection Due Process Procedures - Notice and Hearing Opportunity (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Procedure and administration - Tax lien filing notice - collection due process procedures - notice and hearing opportunity (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Procedure and administration - Tax lien filing notice - collection due process procedures - 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 under section 6320 of the Internal Revenue Code of 1986 after the filing of a notice of Federal tax lien (NFTL). 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) files a NFTL. This book contains: - The complete text of the Procedure and administration - Tax lien filing notice - collection due process procedures - notice and hearing opportunity (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section