Ezel / IRS Rulings / 200914046

CCA 200914046: A sale without required notice left property subject to the federal tax lien

Number
200914046
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Discharge of Liens
Topics
Procedure, penalties, and administration
Code sections
§ 7425
Ruling dated
March 11, 2009
Publicly released
April 3, 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 discussed the Tenth Circuit's decision in Russell v. United States concerning a sale of property burdened by a federal tax lien. The email described the decision as favorable to the government. It explained that the Internal Revenue Code preempted state law. Because the required notice of sale had not been given under the Code, the buyer took the property subject to the federal tax lien.

Ruling snapshot

  • Question: Did a property sale discharge a federal tax lien when the seller failed to give the notice required by the Internal Revenue Code?
  • Outcome: Advice given: no, the property was sold subject to the federal tax lien.
  • Key authorities: IRC § 7425; Timothy J. Russell et ux. v. United States et al., No. 07-1436 (10th Cir.).

Full text (IRS public release)

ID: CCA_2009031111165650 Number: 200914046
Release Date: 4/3/2009
Office: ----------------------------
UILC: 7425.00-00

From: -----------------------
Sent: Wednesday, March 11, 2009 11:17:04 AM
To: ----------------------------------------
Cc:
Subject: RE: Timothy J. Russell et ux v. United States et al. No. 07-1436 CA10

Russell (attached) was a favorable opinion for us. It held the Internal Revenue Code preempts state
law; therefore, since notice of sale wasn't given as required by the Code, the property was sold subject to
the federal tax lien.

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