Bulletin No. 2006-46 November 13, 2006
ADMINISTRATIVE
Internal Revenue Bulletin 2006-46 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9290, page 879. Final regulations under section 6320 of the Code relate to a taxpayer’s right to a hearing after the filing of a notice of federal tax lien (NFTL). 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.
T.D. 9291, page 887. Final 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.
November 13, 2006 2006–46 I.R.B.
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