Tax News

CCH (cch.taxgroup.com) reports:

Regulations providing guidance as to where taxpayers should file notices of a nonjudicial sale of property subject to a federal tax lien (Code Sec. 7425(b)) and claims for return of improperly levied property (Code Sec. 6343) have been updated, by new temporary and proposed regulations, to refer to related IRS publications instead of specifying a job title within the IRS. The prior regulations called for such notices and claims to be sent to the district director of the district in which the sale was to be conducted or the levy was made. Since the district director position no longer exists, and to accommodate possible future changes in the IRS organization, the revised regulations require that notice of a nonjudicial sale of property be provided to the IRS as specified in Publication 786, Instructions for Preparing a Notice of Nonjudicial Sale of Property and Application for Consent to Sale. Notices should be sent to: IRS, Attn: Technical Services Advisory Group Manager, at the IRS office for the area in which the lien was filed.
Similarly, a written claim for the return of improperly levied property must be given to the IRS as specified in Publication 4528, Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b). The claim should be in the form of a letter, addressed to the IRS, Attn: Advisory Territory Manager, at the IRS office for the area where the taxpayer whose liability that is the basis for the levy resides.
The addresses for these IRS offices are listed in Publication 4235, Technical Services (Advisory) Group Addresses. The regulations are effective for any notice of sale filed or request for return made after August 20, 2007.
Comments and Hearing
The text of the temporary regulations also serves as the text of the proposed regulations. Written and electronic comments and requests for a public hearing must be received by October 18, 2007. Submissions should be sent to CCA:LPDR (REG-148951-05), Room 5203, IRS, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8:00 a.m. and 4:00 p.m. to CCA:LPDR (REG-148951-05), Courier's Desk, IRS, 1111 Constitution Avenue NW., Washington, D.C., or submitted electronically via the Federal eRulemaking Portal at www.regulations.gov (IRS-REG-148951-05).
T.D. 9344, 2007FED ¶47,048
Proposed Regulations, NPRM REG-148951-05, 2007FED ¶49,753
Other References:
Code Sec. 6343
CCH Reference - 2007FED ¶38,273
CCH Reference - 2007FED ¶38,273A
Code Sec. 7425
CCH Reference - 2007FED ¶41,703
CCH Reference - 2007FED ¶41,703C
Tax Research Consultant
CCH Reference - TRC IRS: 51,154.20
CCH Reference - TRC IRS: 51,308.05