ADMINISTRATIVE

Rev. Proc. 99–28, page 109. Early referral of issues to Appeals. This procedure under section 7123 of the Code describes the method by which a taxpayer may request an early referral of one or more unresolved issues from the Examination or Collection Division to the Office of Appeals. A taxpayer may also request early referral of one or more unagreed issues with respect to an involuntary change in method of accounting, employment tax, employee plans, or exempt organizations. Rev. Proc. 96–9 superseded.

REG–101519–97, page 114. Proposed regulations under section 6323 of the Code relate to the withdrawal of notices of federal tax liens in certain circumstances.