Internal Revenue Service April 4, 2011 – Federal Register Recent Federal Regulation Documents

Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien
Document Number: 2011-7933
Type: Rule
Date: 2011-04-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations related to the validity and priority of the Federal tax lien against certain persons under section 6323 of the Internal Revenue Code (the Code). The final regulations update the corresponding Treasury Regulations to reflect changes in the law and in IRS practice.