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state agreements

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  • Kelly Roe
    Question, ... The Commissioner who moves to sever rights to property in congruence to Title 26 CFR part 301.6361-1, then it shall look forward to suffering
    Message 1 of 1 , Nov 23, 2005
      Question,
      ---------------frequently refers to the "state agreement" made pursuant to 26 CFR 301.6361 et. seq.
       
          The Commissioner who moves to sever rights to property in congruence to Title 26 CFR part 301.6361-1, then it shall look forward to     suffering the insufferable when the assessment accrues on the 91st day. Read Title 26 CFR part 301.6213-1
       
      However, I requested a copy of said "state agreement" from the State of Colorado and they said that 26 U.S.C. section 6361 was repealed and as such all regulations were repealed.  As such, the Commissioner cannot be moving to sever rights to property in congruence to these regulations.  Is anyone familiar with this statute/regulations?  -------------------, if you are monitoring this list what say you?
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