{"abstract":"This document contains final regulations relating to the collection of tax liabilities after assessment. The regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998. These regulations affect persons determining how long the Internal Revenue Service has to collect taxes that have been properly assessed.","action":"Final regulations.","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/2006/09/06/E6-14610.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"71 FR 52444","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are September 6, 2006.","disposition_notes":null,"docket_ids":["TD 9284"],"dockets":[],"document_number":"E6-14610","effective_on":"2006-09-06","end_page":52446,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/09/06/E6-14610.xml","html_url":"https://www.federalregister.gov/documents/2006/09/06/E6-14610/collection-after-assessment","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E6-14610?publication_date=2006-09-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-09-06/E6-14610/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":174,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-09-06/pdf/E6-14610.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-09-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/09/06/E6-14610.txt","regulation_id_number_info":{"1545-BC72":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BC72/collection-after-assessment","title":"Collection After Assessment","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BC72&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BC72"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T19:59:09Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":52444,"subtype":null,"title":"Collection After Assessment","toc_doc":"Collection after assessment","toc_subject":"Procedure and administration:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":71}