{"abstract":"This document contains proposed amendments to the regulations relating to user fees for installment agreements. The proposed amendments affect taxpayers who wish to pay their liabilities through installment agreements. This document also contains a notice of public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","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/2006/08/30/E6-14421.html","cfr_references":[{"chapter":null,"citation_url":null,"part":300,"title":26}],"citation":"71 FR 51538","comment_url":null,"comments_close_on":"2006-09-29","correction_of":null,"corrections":[],"dates":"Written and electronic comments must be received by September 29, 2006. Outlines of topics to be discussed at the public hearing scheduled for October 17, 2006, must be received by September 25, 2006.","disposition_notes":null,"docket_ids":["REG-148576-05"],"dockets":[],"document_number":"E6-14421","effective_on":null,"end_page":51540,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/08/30/E6-14421.xml","html_url":"https://www.federalregister.gov/documents/2006/08/30/E6-14421/user-fees-for-processing-installment-agreements","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E6-14421?publication_date=2006-08-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-08-30/E6-14421/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":18,"last_updated":"2026-04-04 00:15:02 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-08-30/pdf/E6-14421.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-08-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/08/30/E6-14421.txt","regulation_id_number_info":{"1545-BF69":null},"regulation_id_numbers":["1545-BF69"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T19:57:54Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":51538,"subtype":null,"title":"User Fees for Processing Installment Agreements","toc_doc":"Installment agreements; processing user fees","toc_subject":"Procedure and administration:","topics":["Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":71}