Treas. Reg. § 301.6020-1: IRS-Prepared Returns
The regulation under section 6020 distinguishes returns prepared with taxpayer cooperation from returns executed by the IRS after nonfiling.
Unfiled ReturnsRead the analysis ↗
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Treas. Reg. § 301.6159-1: Installment-Agreement Procedure
The installment-agreement regulation addresses requests, acceptance, terms, modification, termination, appeal rights, and levy restrictions.
Resolution OptionsRead the analysis ↗
Treas. Reg. § 301.6212-1: Deficiency-Notice Procedure
The regulation under section 6212 addresses issuance of deficiency notices and joint-return notice rules.
Tax Court & AppealsRead the analysis ↗
Treas. Reg. § 301.6330-1: Collection Due Process Hearings
The Collection Due Process regulation uses detailed questions and answers to implement notice, hearing, levy, and review rules under section 6330.
Tax Court & AppealsRead the analysis ↗
Treas. Reg. § 301.6343-1: Grounds and Procedure for Levy Release
The levy-release regulation implements section 6343, including economic-hardship and facilitated-collection standards.
Levies & SeizuresRead the analysis ↗
Treas. Reg. § 301.6502-1: Collection After Assessment
The regulation under section 6502 addresses the federal collection period, levy, court proceedings, installment agreements, and expiration.
Limitations PeriodsRead the analysis ↗
Treas. Reg. § 301.6331-1: Federal Levy Procedure
The Treasury regulation under section 6331 explains federal levy authority and procedural rules that operate alongside the statute and IRS collection guidance.
IRS CollectionRead the analysis ↗
Treas. Reg. § 301.7122-1: Offers in Compromise
The offer-in-compromise regulation distinguishes doubt as to liability, doubt as to collectibility, and effective-tax-administration grounds.
Resolution OptionsRead the analysis ↗
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