[Federal Register Volume 67, Number 42 (Monday, March 4, 2002)]
[Proposed Rules]
[Page 9631]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-5112]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-251502-96]
RIN 1545-AU68


Civil Cause of Action for Certain Unauthorized Collection Actions

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Withdrawal of notice of proposed rulemaking.

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SUMMARY: This document withdraws the notice of proposed rulemaking 
relating to Internal Revenue Code section 7433 that was published in 
the Federal Register on Wednesday, December 31, 1997. The proposed 
regulations implemented provisions of the Taxpayer Bill of Rights 2 
(TBOR2). TBOR2 raised the cap on damages under section 7433 and 
eliminated the jurisdictional prerequisite requiring a taxpayer to 
exhaust administrative remedies before filing a civil damage action.

FOR FURTHER INFORMATION CONTACT: Kevin Connelly, 202-622-3640 (not a 
toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    On Wednesday, December 31, 1997, the IRS issued proposed 
regulations titled Civil Cause of Action for Certain Unauthorized 
Collection Actions (62 FR 68242). Because the Internal Revenue Service 
Restructuring and Reform Act of 1998 substantially amended section 
7433, including sections that TBOR2 had previously amended, we are 
withdrawing these proposed regulations (REG-251502-96). A new notice of 
proposed rulemaking containing both the statutory provisions of TBOR2 
and RRA1998 with respect to damage actions under section 7433, as well 
as section 7426, has been opened.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Withdrawal of Notice of Proposed Rulemaking

    Accordingly, under the authority of 26 U.S.C. 7805, the notice of 
proposed rulemaking that was published in the Federal Register on 
Wednesday, December 31, 1997 (62 FR 68242) is withdrawn.

Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 02-5112 Filed 3-1-02; 8:45 am]
BILLING CODE 4830-01-P