CCA 200913019: A levy required advance notice but not necessarily an advance hearing

Plain-English summary

Chief Counsel explained that sections 6330 and 6331 impose separate levy-notice requirements and do not conflict. The section 6331 notice of intent to levy always must precede the levy. In the circumstance covered by section 6330(f)(3), however, notice of the collection due process hearing right could follow the levy. The taxpayer therefore received advance notice of the levy but not an advance right to a hearing.

Ruling snapshot

• Question: Did sections 6330 and 6331 conflict over whether notice and a collection due process hearing must precede a levy?
• Outcome: Advice given: advance levy notice remained required, but the section 6330 hearing notice could follow the levy.
• Key authorities: IRC §§ 6330(f)(3), 6331.

Full text (IRS public release)

ID: CCA-728080-08 Number: 200913019
Release Date: 3/27/2009
Office: ------------
UILC:
6330.00-00

From: ----------------------
Sent: Wednesday, July 2, 2008, 8:08 AM
To: -------------------
Cc: ----------------------------
Subject: [Conflict between 6330 & 6331]

There is no conflict, sections 6330 and 6331 each have an independent notice of intent to levy
requirements. The section 6331 notice of intent to levy must always be given prior to levy, it is the section
6330(f)(3) notice of intent to levy and right to a (CDP) hearing that only needs to be given after the levy.
In other words, the taxpayer gets a pre-levy notice but not a pre-levy right to a hearing. If the case is
assigned to a RO it is likely the section 6331 notice has already been issued.