Ezel / IRS Rulings / 200848040

CCA 200848040: Section 6324A lien continues through post-election collection period

Number
200848040
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Special Lien for Estate Tax Deferred Under Section 6166 or 6166-A (Repealed 1981 Act)
Topics
Procedure, penalties, and administration
Code sections
§ 6166, § 6324A, § 6503
Ruling dated
July 15, 2008
Publicly released
November 28, 2008
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2008, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2008
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel advised that a section 6324A lien remains effective until the estate-tax liability is fully paid or collection is no longer possible. IRC § 6503(d) suspends the collection period for the entire time a section 6166 deferral election remains in effect. If the election terminates, the IRS has ten years from termination to collect, and the lien continues throughout that period. Full payment ends the lien earlier.

Ruling snapshot

  • Question: How long does a section 6324A lien survive when a section 6166 election later terminates?
  • Outcome: Advice given. It continues during the ten-year post-termination collection period unless the tax is paid first.
  • Key authorities: IRC §§ 6166, 6324A(d)(2), and 6503(d).

Full text (IRS public release)

ID: CCA-716621-08 Number: 200848040
Office: --------------
Release Date: 11/28/2008

UILC: 6324A.00-00

From: -----------------
Sent: Tuesday, July 15, 2008 3:58PM
To: --------------------
Cc:
Subject: 6166

----------
You got it right below. The 6324A lien does not expire until the liability is paid in full or collection is no longer possible under section 6324A(d)(2). Under section 6503(d), the collection period is suspended during the entire period the 6166 election is in effect. Thus, if an election is terminated, then the IRS has 10 years after the termination date to collect, and the lien stays in effect during that period. Obviously, once the tax is paid in full, the lien would be released. Does that help? Let me know if you have any further questions.

Best Regards,
--------

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace