Bulletin No. 2002–6 February 11, 2002
Internal Revenue Bulletin 2002-6 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8979, page 466. Final regulations under section 6320 of the Code set forth the IRS procedures for notice to taxpayers of the right to a hearing with respect to the filing of a federal tax lien on or after January 19, 1999. Among other things, the regulations describe how to request a hearing, what can be considered at the hearing, and how to obtain judicial review of a determination resulting from the hearing.
T.D. 8980, page 477. Final regulations under section 6330 of the Code set forth the IRS procedures for notice to taxpayers of the right to a hearing concerning an IRS levy made on or after January 19, 1999. Among other things, the regulations describe how to request a hearing, what can be considered at the hearing, and how to obtain judicial review of a determination resulting from the hearing.
Notice 2002–10, page 490. This document clarifies the application of sections 145(a)(2) and 514 of the Code to the investment of gross proceeds of qualified 501(c)(3) bonds.
Get a plain-English answer with a citation back to this text.
Ask AI about this code