Notice & Opportunity for Hearing Before Levy

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 301 [REG-117620-98] RIN 1545-
AW90

TITLE: Notice and Opportunity for Hearing Before Levy

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 notice to taxpayers of a right to a hearing before levy. 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-117620-98), 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-117620-98), 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 notice to
taxpayers of a right to a hearing before levy. 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, at 10 a.m. in
room 2615 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 301.6330-1 is added
to read as follows:

§301.6330-1 Notice and opportunity for hearing prior to levy.

[The text of this proposed section is the same as the text of
§301.6330-1T published elsewhere in this issue of the Federal
Register.]

Robert E. Wenzel
Deputy Commissioner of Internal Revenue

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