{"abstract":"This document contains proposed regulations relating to restrictions on levy during the period that an installment agreement is proposed or in effect. The proposed regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2002/04/17/02-9237.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"67 FR 18839","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronically generated comments and requests for a public hearing must be received by July 16, 2002.","disposition_notes":null,"docket_ids":["REG-104762-00"],"dockets":[],"document_number":"02-9237","effective_on":null,"end_page":18842,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/04/17/02-9237.xml","html_url":"https://www.federalregister.gov/documents/2002/04/17/02-9237/levy-restrictions-during-installment-agreements","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-9237?publication_date=2002-04-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-04-17/02-9237/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":248,"last_updated":"2026-10-24 22:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-04-17/pdf/02-9237.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-04-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/04/17/02-9237.txt","regulation_id_number_info":{"1545-AX89":{"issue":"200210","html_url":"https://www.federalregister.gov/regulations/1545-AX89/statute-of-limitations-on-collection-installment-agreements","title":"Statute of Limitations on Collection Installment Agreements","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200210&RIN=1545-AX89&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX89"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":18839,"subtype":null,"title":"Levy Restrictions During Installment Agreements","toc_doc":"Levy restrictions during installment agreements","toc_subject":"Procedure and administration:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":67}