{"abstract":"This document contains final regulations that amend regulations under section 6343 of the Internal Revenue Code (Code) relating to the return of property in certain cases. The regulations reflect changes made to section 6343 of the Code by the Taxpayer Bill of Rights 2. The regulations also reflect changes affecting levies enacted by the Internal Revenue Service Restructuring and Reform Act of 1998. The regulations affect taxpayers seeking the return of levied property from the Internal Revenue Service (IRS).","action":"Final regulation.","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/2005/07/14/05-13801.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"301","title":26}],"citation":"70 FR 40669","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective July 14, 2005.","disposition_notes":null,"docket_ids":["TD 9213"],"dockets":[],"document_number":"05-13801","effective_on":"2005-07-14","end_page":40672,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2005/07/14/05-13801.xml","html_url":"https://www.federalregister.gov/documents/2005/07/14/05-13801/return-of-property-in-certain-cases","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/05-13801?publication_date=2005-07-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2005-07-14/05-13801/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":156,"last_updated":"2026-10-23 14:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2005-07-14/pdf/05-13801.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2005-07-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2005/07/14/05-13801.txt","regulation_id_number_info":{"1545-AV01":{"issue":"200304","html_url":"https://www.federalregister.gov/regulations/1545-AV01/return-of-levied-property-in-certain-cases","title":"Return of Levied Property in Certain Cases","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200304&RIN=1545-AV01&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AV01"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T16:52:37Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":40669,"subtype":null,"title":"Return of Property in Certain Cases","toc_doc":"Return of property in certain cases","toc_subject":"Procedure and administration:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":70}