ADMINISTRATIVE

T.D. 9027, page 413. Final regulations under section 6331 of the Code provide for the prohibition of levy while an installment agreement is pending with the Secretary, while an installment agreement is in effect, and following the rejection or termination of an installment agreement. The regulations clarify when levy is prohibited and the effect of that prohibition on the statute of limitations for collection. They also provide that the IRS may not refer a case to the Department of Justice for the commencement of a proceeding in court for the collection of a tax included in a proposed or active installment agreement while levy is prohibited by this section.

T.D. 9028, page 415. Final regulations under section 7602(c) of the Code describe the rules and exceptions which prohibit IRS employees from contacting any person other than the taxpayer for determination or collection of the taxpayer’s liability.

Notice 2003–11, page 422. Effective date of regulations under sections 6011 and 6112. This notice alerts the public that Treasury and the IRS will be providing some relief in regards to the effective dates of temporary regulations sections 1.6011–4T and 301.6112–1T that relate to tax shelter registrations.

Announcement 2003–8, page 451. This document contains corrections to final regulations (T.D. 9002, 2002–29 I.R.B. 120) relating to the agent for subsidiaries of an affiliated group that files a consolidated return.

February 10, 2003 2003–6 I.R.B.