Internal Revenue Service November 5, 2024 – Federal Register Recent Federal Regulation Documents

Modernizing Regulations on Sales of Seized Property
Document Number: 2024-25464
Type: Rule
Date: 2024-11-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations regarding the sale of a taxpayer's property that the IRS seizes by levy. The final regulations amend existing regulations to better allow the IRS to maximize sale proceeds for the benefit of the taxpayer whose property the IRS has seized and the public fisc. The final regulations affect all sales of property the IRS seizes by levy.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.