The Bulletin Index-Digest System & Highlights Summaries

Liens

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

REG 101519-97 from IR Bulletin No. 1999-29
Proposed regulations under section 6323 of the Code relate to the withdrawal of notices of federal tax liens in certain circumstances.

T.D. 8810 and REG–116824–98 from IR Bulletin No. 1999-07
Temporary and proposed regulations under section 6320 of the Code relate to the provision of notice to taxpayers of the filing of a notice of federal tax lien (NFTL).

Ct.D. 2063 from IR Bulletin No. 1998-49
The publication of the Supreme Court's decision in United States v. Estate of Francis J. Romani, et al., in 1998-36 I.R.B. 13, is corrected.

Ct.D. 2063 from IR Bulletin No. 1998
Lien for taxes; validity and priority against third parties; judgment creditor. The Supreme Court has affirmed that under section 6323 of the Code a federal tax lien need not be given preference over a judgment creditor's perfected lien on real property in a decedent's insolvent estate. United States v, Estate of Francis J. Romani, et al.

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