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Abbreviations›Rev. Rul. 2006-36, 2006-36 I.R.B. 353

SELF-EMPLOYMENT TAX

Internal Revenue Bulletin 2006-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Bankruptcy estate in chapter 11 cases filed on or after October 17,

2005, post-petition income of individual debtor (Notice 83) 40, 596 Collection:

Clarification of the way due process hearings are conducted:

Federal tax lien (TD 9290) 46, 879 Prior to levy (TD 9291) 46, 887 Disaster relief, additional postponement under section 7508A for

filing certain 2004 and 2005 individual tax returns by certain taxpayers affected by Hurricane Katrina (Notice 56) 28, 58 Offers in compromise, nonrefundable down payments required

(Notice 68) 31, 105 Regulations:

26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (TD 9290) 46, 879 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (TD 9291) 46, 887 Tax effects of proposed chapter 12 plans (RP 52) 48, 995

2006–48 I.R.B. xiii November 27, 2006

November 27, 2006 2006–48 I.R.B.

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▸Contents — Internal Revenue Bulletin 2006-48
Internal Revenue Bulletin 2006-48

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