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HIGHLIGHTS Bulletin No. 2023–44 OF THIS ISSUE October 30, 2023

ADMINISTRATIVE

Internal Revenue Bulletin 2023-44 · 2026-10-03 edition · updated 2026-10-04 · United States

REG-127391-16, page 1214. This notice of proposed rulemaking modernizes regulations regarding the sale of a taxpayer’s property that the IRS seizes by levy. The proposed amendments would allow the IRS to maximize sale proceeds for the benefit of the taxpayer whose property the IRS has seized and the public fisc and would affect all sales of property the IRS seizes by levy.

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▸Contents — Internal Revenue Bulletin 2023-44

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