Data / Federal rules / 2024-25464
Modernizing Regulations on Sales of Seized Property
The Internal Revenue Service published this final rule in the Federal Register on November 5, 2024. It took effect on November 5, 2024.
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What the agency says
This document contains final regulations regarding the sale of a taxpayer's property that the IRS seizes by levy. The final regulations amend existing regulations to better allow the IRS to maximize sale proceeds for the benefit of the taxpayer whose property the IRS has seized and the public fisc. The final regulations affect all sales of property the IRS seizes by levy.
Key facts
- Document number
- 2024-25464
- Type
- Final rule
- Action
- Final regulation
- Agency
- Treasury Department; Internal Revenue Service
- Published
- November 5, 2024
- Takes effect
- November 5, 2024
- Dates
- Effective date: These regulations are effective November 5, 2024.
- Docket
- TD 10011
- Regulation ID (RIN)
- 1545-BQ34
- Code of Federal Regulations
- 26 CFR 301
- Topics
- Employment taxes; Estate taxes; Excise taxes; Gift taxes; Income taxes; Penalties; Reporting and recordkeeping requirements
- Pages
- 4
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Everything from the Internal Revenue Service · Rules on employment taxes · Rules on estate taxes · Rules on excise taxes · Published in November 2024
Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.