StacksVerified U.S. regulatory reference

49 CFR §1018.96

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
If the debtor timely notifies the Board that the debtor is exercising the right described in § 1018.94(a) of this subpart, any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends its original determination.