Notice & Opportunity for Hearing upon
Filing of Notice of Lien

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 301 [REG-116824-98] RIN 1545-
AW91

TITLE: Notice and Opportunity for Hearing upon Filing of Notice of
Lien

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to
temporary regulations and notice of public hearing.

SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating
to the notification required to be provided to any taxpayer named in
a notice of lien under section 6323. The text of those temporary
regulations also serves as the text of these proposed regulations.
This document also provides notice of a public hearing on these
proposed regulations.

DATES: Written and electronic comments must be received by April 22,
1999. Outlines of topics to be discussed at the public hearing
scheduled for June 15, 1999, at 10 a.m. must be received by June 1,
1999.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-116824-98), room
5226, Internal Revenue Service, POB 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand delivered Monday
through Friday between the hours of 8 a.m. and 5 p.m. to:

CC:DOM:CORP:R (REG-116824-98), Courier's Desk, Internal Revenue
Service, 1111 Constitution Avenue NW., Washington, DC.

Alternatively, taxpayers may submit comments electronically via the
Internet by selecting the "Tax Regs" option on the IRS Home Page, or
by submitting comments directly to the IRS Internet site at
http://www.irs.ustreas.gov/prod/tax_regs/comments.html. The public
hearing will be held in room 2615, Internal Revenue Building, 1111
Constitution Avenue, NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the hearing, submission
of written comments, and to be placed on the building access list to
attend the hearing, Michael L. Slaughter (202) 622-7180; concerning
the regulations, Jerome D. Sekula (202) 622- 3610 (not toll-free
numbers).

SUPPLEMENTARY INFORMATION:

Background

Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register provide rules relating to the
notification required to be provided to any taxpayer named in a
notice of lien under section 6323. 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.

Special Analyses

It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in EO 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 these regulations do not impose on
small entities a collection of information requirement, the
Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Therefore, a Regulatory Flexibility Analysis is not required.

Pursuant to section 7805(f) of the Internal Revenue Code, this
notice of proposed rulemaking will be submitted to the Chief Counsel
for Advocacy of the Small Business Administration for comment on its
impact on small business.

Comments and 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) that are submitted timely to the IRS. All comments will be
available for public inspection and copying. The IRS and Treasury
Department specifically request comments on the clarity of the
proposed rule and how it may be made easier to understand.

A public hearing has been scheduled for June 15, 1999, t 10 a.m. in
room 2615 of the Internal Revenue Building, 1111 Constitution Avenue
NW., Washington, DC. Due to building security procedures, visitors
must enter at the 10th Street entrance, located between Constitution
and Pennsylvania Avenues, NW. In addition, all visitors must present
photo identification to enter the building. Because of access
restrictions, visitors will not be admitted beyond the immediate
entrance area more than 15 minutes before the hearing starts.

For information about having a visitor's name placed on the building
access list to attend the hearing, see the "FOR FURTHER INFORMATION
CONTACT" caption of this preamble.

The rules of 26 CFR 601.601(a)(3) apply to the hearing.

Persons who wish to present oral comments at the hearing must submit
electronic or written comments by April 22, 1999, and an outline of
the topics to be discussed and the time to be devoted to each topic
(a signed original and eight (8) copies) by June 1, 1999.

An agenda showing the scheduling of the speakers will be prepared
after the deadline for receiving requests to speak has passed.
Copies of the agenda will be available free of charge at the
hearing.

Drafting Information

The principal author of this regulation is Jerome D. Sekula, Office
of Assistant Chief Counsel (General Litigation). However, other
personnel from the IRS and Treasury Department participated in their
development.

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 301.6320-1 is added
to read as follows:

§301.6320-1 Notice and opportunity for hearing upon filing of notice
of Federal tax lien.

[The text of this proposed section is the same as the text of
§301.6320-1T published elsewhere in this issue of the Federal
Register.]

Robert E. Wenzel
Deputy Commissioner of Internal Revenue

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