{"abstract":"This document contains final regulations relating to the discharge of liens under section 7425 and return of wrongfully levied upon property under section 6343 of the Internal Revenue Code (Code) of 1986. These regulations revise regulations currently published under sections 7425 and 6343. These regulations clarify that such notices and claims should be sent to the IRS official and office specified in the relevant IRS publications. The regulations will affect parties seeking to provide the IRS with notice of a nonjudicial foreclosure sale and parties making administrative requests for return of wrongfully levied property.","action":"Final regulations and removal of temporary 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/2008/07/08/E8-15460.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"73 FR 38915","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on July 8, 2008.","disposition_notes":null,"docket_ids":["TD 9410"],"dockets":[],"document_number":"E8-15460","effective_on":"2008-07-08","end_page":38917,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2008/07/08/E8-15460.xml","html_url":"https://www.federalregister.gov/documents/2008/07/08/E8-15460/change-to-office-to-which-notices-of-nonjudicial-sale-and-requests-for-return-of-wrongfully-levied","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E8-15460?publication_date=2008-07-08","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2008-07-08/E8-15460/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":147,"last_updated":"2026-10-25 04:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2008-07-08/pdf/E8-15460.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2008-07-08","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2008/07/08/E8-15460.txt","regulation_id_number_info":{"1545-BF54":{"issue":"200804","html_url":"https://www.federalregister.gov/regulations/1545-BF54/change-to-office-to-which-notices-of-nonjudicial-sale-and-requests-for-return-of-wrongfully-levied-p","title":"Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200804&RIN=1545-BF54&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BF54"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-14T10:27:24Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":38915,"subtype":null,"title":"Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent","toc_doc":"Change to Office to which Notices of Nonjudicial Sale Requests for Return of Wrongfully Levied Property must be sent","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":73}