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SECTION 14. PROCEDURE & ADMINISTRATION ISSUES
Internal Revenue Bulletin 2001-47 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Bankruptcy and Collection
| Statute or Regulation |
Act Postponed | |
|---|---|---|
| 1. |
Sec. 6320(a)(3)(B), 6230(c) and Treas. Reg. §§ 301.6320- 1T(b), (c) and (f) |
A taxpayer has 30 days after receiving a notice of a lien to request a Collection Due Proc- ess (CDP) administrative hearing. After a determination at the CDP hearing, the taxpayer may appeal this determination within 30 days to the United States Tax Court or a United States district court. |
| 2. |
Sec. 6330(a)(3)(B) and (d)(1) and Treas. Reg. §§ 301.6330- 1T(b), (c) and (f) |
The taxpayer must request a Collections Due Process (CDP) administrative hearing within 30 days after the IRS sends notice of a proposed levy. After a determination at the CDP hearing, the taxpayer may appeal this determination within 30 days to the United States Tax Court or a United States district court. |
| 3. |
Treas. Reg. §§ 301.6036- 1(a)(2) and (3) |
A court-appointed receiver or fiduciary in a non-bankruptcy receivership, a fiduciary in aid of foreclosure who takes possession of substantially all of the debtor’s assets, or an as- signee for benefit of creditors, must give written notice within ten days of his appointment to the IRS as to where the debtor will file his tax return. |
.02 Information Returns
| Statute or Regulation |
Act Postponed | |
|---|---|---|
| 1. |
Sec. 6050I |
Any person engaged in a trade or business receiving more than $10,000 cash in one trans- action (or 2 or more related transactions) must file an information return, Form 8300, Report of Cash Payments over $10,000 Received in a Trade or Business, by the 15th day after the date the cash was received. Additionally, a statement must be provided to the person with respect to whom the information is required to be furnished by Jan. 31st of the year following. |
| 2. |
Sec. 6050L | Returns relating to certain dispositions of donated property, Forms 8282, Donee Informa- tion Return, must be filed within 125 days of the disposition. |
.03 Miscellaneous
| Statute or Regulation |
Act Postponed | |
|---|---|---|
| 1. |
Sec. 1314(b) |
A taxpayer may file a claim for refund or credit of tax based upon the mitigation provisions of sections 1311 through 1314 if, as of the date a determination (as defined in section 1313(a)) is made, one year remains on the period for filing a claim for refund. |
| 2. |
Sec. 6015 |
A requesting spouse must request relief under section 6015 within 2 years of the first col- lection activity against the requesting spouse. |
| 3. |
Sec. 6411 |
Taxpayers applying for a tentative carry back adjustment of the tax for the prior taxable year must file Form 1139 (for corporations) or Form 1045 (for entities other than corpora- tions) within 12 months after the end of such taxable year that generates such net operating loss, net capital loss, or unused business credit from which the carryback results |
| 4. | Sec. 6656(e)(2) |
A taxpayer who is required to deposit taxes and fails to do so is subject to a penalty under section 6656. Under section 6656(e)(2), the taxpayer may, within 90 days of the date of the penalty notice, designate to which deposit period within a specified tax period the deposits should be applied. |
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