Bulletin No. 2005-43 October 24, 2005

ducted and specify the period during which a taxpayer may request an equivalent hearing. The regulations affect taxpayers against whose property or rights to property the Service files an NFTL. A public hearing is scheduled for January 19, 2006.

REG–150091–02, page 780. Proposed regulations under section 6330 of the Code relate to a taxpayer’s right to a hearing before or after levy. The regulations make certain clarifying changes in the way collection due process hearings are conducted and specify the period during which a taxpayer may request an equivalent hearing. The regulations affect taxpayers against whose property or rights to property the Service proposes to levy. A public hearing is scheduled for January 19, 2006.