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Official source

27 lien is not valid), 3.50 (property exempt from levy), 3.52 (interest on a certain portion of the estate tax payable in installments), 3.60 (revocation or denial of passport in case of certain tax delinquencies), 3.61 (attorney fee awards), and 3.62 (periodic payments received under qualified long-term care insurance contracts or under certain life insurance contracts) of this revenue procedure. SECTION 5. DRAFTING INFORMATION The principal author of this revenue procedure is Kyle Walker of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Walker at (202) 317-4718 (not a toll-free call).

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Page 27

Official source

27 lien is not valid), 3.50 (property exempt from levy), 3.52 (interest on a certain portion of the estate tax payable in installments), 3.60 (revocation or denial of passport in case of certain tax delinquencies), 3.61 (attorney fee awards), and 3.62 (periodic payments received under qualified long-term care insurance contracts or under certain life insurance contracts) of this revenue procedure. SECTION 5. DRAFTING INFORMATION The principal author of this revenue procedure is Kyle Walker of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Walker at (202) 317-4718 (not a toll-free call).