The Fall 2006 Supplement for IRS Tax Collection Procedures provides discussion and analysis of substantial new developments since the publication of the last Supplement in the Spring 2006. This new Supplement provides timely coverage of many recent IRS pronouncements, new tax court rulings, and IRS operations changes. New developments on such topics as the Tax Increase Prevention and Reconciliation Act offer-in-compromise changes; proposed regulations on third-party summons; Office of Chief counsel reoganization of its field operations; private collections agency developments in Congress; United States Court of Appeals affirming that the Federal Trade Commission has exceeded its authority in determining that the provisions of Gramm-leach-Bliley apply to attorneys; and much more. The Supplement is to be filed in place within the contents of the book, so the latest information on an issue can be found right in the context of its larger discussion. The Supplement's accompanying report letter discusses ongoing issues in brief and points readers to major changes to the text. Customers will appreciate the attention given the Supplement to ensure continued utility and practicality. IRS Tax Collections Procedures continues to focus on helping readers turn knowledge into effective practice.
