Ezel / IRS Rulings / 200913027

CCA 200913027: Actual receipt and a hearing cured a misaddressed collection notice

Number
200913027
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Levy
Topics
Procedure, penalties, and administration
Code sections
§ 6330
Ruling dated
July 15, 2008
Publicly released
March 27, 2009
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 2009, 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 2009
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 considered whether the IRS had to issue a new collection due process notice after sending the original notice to the wrong address. The individual taxpayer actually received that notice, made a timely hearing request, and received a hearing. Because the taxpayer had obtained the rights provided by section 6330, the advice concludes that the IRS did not need to send another notice.

Ruling snapshot

  • Question: Was a new collection due process notice required when the original was misaddressed but timely received and followed by a hearing?
  • Outcome: Advice given: no new notice was required because the taxpayer received the section 6330 hearing rights.
  • Key authorities: IRC § 6330.

Full text (IRS public release)

ID: CCA-715120-08 Number: 200913027
Release Date: 3/27/2009
Office: ------------
UILC: 6330.00-00

From:---------------------
Sent: Tuesday, July 15, 2008, 12:07PM
To: ------------------------------------
Cc: ----------------------------
Subject: Need to issue new CDP notice to single member of LLC if prior CDP hearing held?

Yes, I agree that even though the CDP notice was not sent to the correct address, where the individual taxpayer actually received the CDP notice, timely requested a hearing and was in fact given a hearing, then the taxpayer has received his rights under section 6330 and we do not need to send out a new notice.

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