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RULES: Low-income taxpayer clinics; income tax return preparer; definition,
Published: 2002-12-18
This document contains final regulations that exclude certain
LowIncome Taxpayer Clinics (LITCs) that qualify for grants under
section 7526 of the Internal Revenue Code from the definition of income
tax return preparer under section 7701(a)(36). These final regulations
also exclude certain persons who are employed by, or volunteer for,
such
RULES: Tax liabilities determination or collection; third-party contracts,
Published: 2002-12-18
This document contains final regulations providing guidance on
thirdparty contacts made with respect to the determination or
collection of tax liabilities. The regulations reflect changes to
section 7602 of the Internal Revenue Code made by section 3417 of the
Internal Revenue Service Restructuring and Reform Act of 1998. The
regulations
RULES: Potentially abusive tax shelters; preparation, maintenance, and furnishing lists of investors,
Published: 2002-10-22
These temporary regulations relate to the preparation,
maintenance, and furnishing of lists of persons in potentially abusive
tax shelters under section 6112. These regulations apply to organizers
and sellers of potentially abusive tax shelters. The text of these
temporary regulations also serves as the text of the proposed
regulations set forth
RULES: Internal revenue taxes payment by credit card and debit card; correction,
Published: 2002-01-11
This document contains corrections to final regulations (TD
8969) which were published in the Federal Register on Friday, December
14, 2001 (66 FR 64740). These regulations relate to the payment by
credit card and debit card.
PROPOSED RULES: Potentially abusive tax shelters; preparation, maintenance, and furnishing lists of investors; cross-reference,
Published: 2002-10-22
These proposed rules relate to the preparation, maintenance,
and furnishing of lists of persons in potentially abusive tax shelters
under section 6112. These regulations apply to sellers and organizers,
collectively known as material advisors, of potentially abusive tax
shelters. In the rules and regulations portion of this issue of the
Federal
PROPOSED RULES: Agent for certain purposes; definition,
Published: 2002-02-01
This document contains proposed regulations relating to the
definition of agent for certain purposes. The proposed regulations
clarify that the term agent in certain provisions of section 6103 of
the Internal Revenue Code includes contractors.
RULES: Compromise of tax liabilities; Correction,
Published: 2002-08-20
This document contains corrections to final regulations that
were published in the Federal Register on Tuesday, July 23, 2002 (67 FR
48025) relating to the compromise of internal revenue taxes.
PROPOSED RULES: Unauthorized collection actions; civil cause of action; withdrawn,
Published: 2002-03-04
This document withdraws the notice of proposed rulemaking
relating to Internal Revenue Code section 7433 that was published in
the Federal Register on Wednesday, December 31, 1997. The proposed
regulations implemented provisions of the Taxpayer Bill of Rights 2
(TBOR2). TBOR2 raised the cap on damages under section 7433 and
eliminated the
RULES: Compromise of tax liabilities,
Published: 2002-07-23
This document contains final regulations relating to the
compromise of internal revenue taxes. The regulations adopt the rules
of the temporary regulations and reflect changes to the law made by the
Internal Revenue Service Restructuring and Reform Act of 1998 and the
Taxpayer Bill of Rights II.
PROPOSED RULES: Damages caused by unlawful tax collection actions; civil cause of action,
Published: 2002-03-05
This document contains proposed regulations relating to civil
causes of action for damages caused by unlawful collection actions of
officers and employees of the IRS and the awarding of costs and certain
fees. The proposed regulations reflect amendments made by the Taxpayer
Bill of Rights 2 and the Internal Revenue Service Restructuring and
Reform
RULES: Return information disclosure to Agriculture Department officers and employees for statistical purposes and related activities; Correction,
Published: 2002-07-18
Correction
In rule document 0215351 beginning on page 41621 in the issue of Wednesday, June 19, 2002 make the following correction:
On page 41621, in the third column, in the ninth line, ``(Sec.
301.6103(j)(5)(1)'' should read ``(Sec. 301.6103(j)(5)1)''.
[FR Doc. C215351
PROPOSED RULES: Levy restrictions during installment agreements,
Published: 2002-04-17
This document contains proposed regulations relating to
restrictions on levy during the period that an installment agreement is
proposed or in effect. The proposed regulations reflect changes to the
law made by the Internal Revenue Service Restructuring and Reform Act of 1998.
[[Page 18840]]
RULES: Return information disclosure to Agriculture Department officers and employees for statistical purposes and related activities,
Published: 2002-06-19
This contains a final regulation relating to return
information to be disclosed to the Department of Agriculture
(Department) for use in conducting the Census of Agriculture. The
regulation provides for the disclosure of an additional item of return
information to the Department. The regulation provides guidance to IRS
personnel responsible for
RULES: Administrative summonses; designated IRS officer or employee,
Published: 2002-09-10
This document contains temporary regulations that modify the
existing regulations promulgated under section 7602(a) of the Internal
Revenue Code relating to administrative summonses. Specifically, these
temporary regulations confirm that officers and employees of the Office
of Chief Counsel may be included as persons designated to receive
summoned
PROPOSED RULES: Low-income taxpayer clinics; income tax return preparer; definition,
Published: 2002-06-11
This document contains proposed regulations that exclude
certain LowIncome Taxpayer Clinics (LITCs) that qualify for grants
under section 7526 of the Internal Revenue Code from the definition of
income tax return preparer under section 7701(a)(36). These proposed
regulations also exclude certain persons who are employed by, or
volunteer for, such
PROPOSED RULES: Administrative summonses; designated IRS officer or employee; cross-reference,
Published: 2002-09-10
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations that modify
the existing regulations promulgated under section 7602(a) of the
Internal Revenue Code relating to administrative summonses. The
temporary regulations confirm that officers and employees of the Office
of Chief Counsel
RULES: Filing of notice of lien; notice and opportunity for hearing,
Published: 2002-01-18
This document contains final regulations relating to the
provision of notice to taxpayers of the filing of a notice of federal
tax lien (NFTL). A taxpayer receiving notice of a NFTL may request a
hearing with IRS Office of Appeals and may subsequently seek judicial
review of Appeals' determination. The regulations implement certain
changes made by
RULES: Levy restrictions during installment agreements,
Published: 2002-12-18
This document contains final regulations relating to
restrictions on levy during the period that an installment agreement is
proposed or in effect. The regulations reflect changes to the law made
by the Internal Revenue Service Restructuring and Reform Act of 1998.
RULES: Levy; notice and opportunity for hearing,
Published: 2002-01-18
This document contains final regulations relating to the
provision of notice to taxpayers of a right to a hearing before levy.
The regulations implement certain changes made by section 3401 of the
Internal Revenue Service Restructuring and Reform Act of 1998. They
affect taxpayers against whose property or rights to property the
Internal Revenue
