[Federal Register Volume 72, Number 139 (Friday, July 20, 2007)]
[Proposed Rules]
[Pages 39771-39772]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-14051]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-148951-05]
RIN 1545-BF54


Change to Office To Which Notices of Nonjudicial Sale and 
Requests for Return of Wrongfully Levied Property Must Be Sent

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

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SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing temporary regulations relating to 
the discharge of liens under section 7425 and return of wrongfully 
levied upon property under section 6343 of the Internal Revenue Code 
(Code) of 1986. Those regulations clarify that such notices and claims 
should be sent to the IRS official and office specified in the relevant 
IRS publications. The regulations will affect parties seeking to 
provide the IRS with notice of a nonjudicial foreclosure sale and 
parties making administrative requests for return of wrongfully levied 
property. The text of those regulations also serves as the text of 
these proposed regulations.

DATES: Written or electronic comments and requests for a public hearing 
must be received by October 18, 2007.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-148951-05), Room 
5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered to CC:PA:LPD:PR 
(REG-148951-05), Courier's Desk, Internal Revenue Service, 1111 
Constitution Avenue, NW., Washington, DC 20224. Alternatively, 
taxpayers may submit comments electronically to the IRS Internet site 
via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-
148951-05).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Robin M. Ferguson, (202) 622-3610; concerning submissions of comments, 
the hearing, call Kelly Banks, (202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    Temporary regulations in the Rules and Regulations section of this 
issue of the Federal Register contain amendments to the Procedure and 
Administration Regulations (26 CFR part 301) relating to the giving of 
notice of nonjudicial sales under section 7425(b) of the Code and 
requests for return of wrongfully levied property under section 6343(b) 
of the Code. The text of those regulations also serves as the text of 
these proposed regulations. The preamble to the temporary regulations 
explains the temporary regulations and these proposed regulations.

Proposed Effective Date

    These regulations are proposed to apply to any notice of sale filed 
or request for return of property made after the date that these 
regulations are published as final regulations in the Federal Register.

Special Analyses

    It has been determined that this notice of proposed rulemaking is 
not a significant regulatory action as defined in Executive Order 
12866. Therefore, a regulatory assessment is not required. It also has 
been determined that section 553(b) of the Administrative Procedure Act 
(5 U.S.C. chapter 5) does not apply to these regulations, and because 
the regulations do not impose a collection of information on small 
entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not 
apply. Pursuant to section 7805(f) of the Internal Revenue Code, this 
regulation has been submitted to the Chief Counsel for Advocacy of the 
Small Business Administration for comment on its impact on small 
business.

Comments and Requests for Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any electronic and written comments (a 
signed original and eight (8) copies) or electronic comments that are 
submitted timely to the IRS. The IRS and Treasury Department 
specifically request comments on the clarity of the proposed rules and 
how they may be made easier to understand. All comments will be 
available for public inspection and copying. A public hearing will be 
scheduled if requested in writing by any

[[Page 39772]]

person that timely submits written comments. If a public hearing is 
scheduled, notice of the date, time, and place for the public hearing 
will be published in the Federal Register.

Drafting Information

    The principal author of these regulations is Robin M. Ferguson, 
Office of Associate Chief Counsel, Procedure and Administration 
(Collection, Bankruptcy and Summonses Division).

List of Subjects in 26 CFR Part 301

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

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 301 is proposed to be amended as follows:

PART 301--PROCEDURE AND ADMINISTRATION

    Paragraph 1. The authority citation for part 301 continues to read 
in part as follows:

    Authority: 26 U.S.C. 7805 * * *

    Par. 2. Section 301.6343-2 is amended by revising paragraphs (a)(1) 
introductory text, (b) introductory text, and (e) to read as follows:


Sec.  301.6343-2  Return of wrongfully levied upon property.

    (a)(1) [The text of the proposed amendment for Sec.  301.6343-
2(a)(1) introductory text is the same as the text of Sec.  301.6343-
2T(a)(1) introductory text published elsewhere in this issue of the 
Federal Register].
* * * * *
    (b) [The text of the proposed amendment for Sec.  301.6343-2(b) 
introductory text is the same as the text of Sec.  301.6343-2T(b) 
introductory text published elsewhere in this issue of the Federal 
Register].
* * * * *
    (e) [The text of the proposed amendment for Sec.  301.6343-2(e) is 
the same as the text of Sec.  301.6343-2T(e) published elsewhere in 
this issue of the Federal Register].
    Par. 3. Section 301.7425-3 is amended by revising paragraphs 
(a)(1), (b)(1), (b)(2), (c)(1), (d)(2), (d)(3), and (d)(4), and adding 
paragraph (e) to read as follows:


Sec.  301.7425-3  Discharge of liens; special rules.

    (a) * * * (1) [The text of the proposed amendment for Sec.  
301.7425-3(a)(1) is the same as the text of Sec.  301.7425-3T(a)(1) 
published elsewhere in this issue of the Federal Register].
* * * * *
    (b) * * * (1) [The text of the proposed amendment for Sec.  
301.7425-3(b)(1) is the same as the text of Sec.  301.7425-3T(b)(1) 
published elsewhere in this issue of the Federal Register].
    (2) [The text of the proposed amendment for Sec.  301.7425-3(b)(2) 
is the same as the text of Sec.  301.7425-3T(b)(2) published elsewhere 
in this issue of the Federal Register].
    (c) * * * (1) [The text of the proposed amendment for Sec.  
301.7425-3(c)(1) is the same as the text of Sec.  301.7425-3T(c)(1) 
published elsewhere in this issue of the Federal Register].
* * * * *
    (d) * * * (2) [The text of the proposed amendment for Sec.  
301.7425-3(d)(2) is the same as the text of Sec.  301.7425-3T(d)(2) 
published elsewhere in this issue of the Federal Register].
    (3) [The text of the proposed amendment for Sec.  301.7425-3(d)(3) 
is the same as the text of Sec.  301.7425-3T(d)(3) published elsewhere 
in this issue of the Federal Register].
    (4) [The text of the proposed amendment for Sec.  301.7425-3(d)(4) 
is the same as the text of Sec.  301.7425-3T(d)(4) published elsewhere 
in this issue of the Federal Register].
    (e) [The text of the proposed amendment for Sec.  301.7425-3(e) is 
the same as the text of Sec.  301.7425-3T(e) published elsewhere in 
this issue of the Federal Register].

Kevin M. Brown,
Deputy Commissioner for Services and Enforcement.
 [FR Doc. E7-14051 Filed 7-19-07; 8:45 am]
BILLING CODE 4830-01-P