CCA 200915036: IRS levies may use stored digital signatures

Number

200915036

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Levy and Distraint

Topics

Procedure, penalties, and administration

Code sections

§ 6331

Ruling dated

November 25, 2008

Publicly released

April 10, 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.

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 addressed whether IRS levies could carry digital rather than handwritten signatures. The advice states that the IRS was already using digital signatures for levies. It describes manager signatures stored in a national electronic library and accessed when a levy job is processed. A search of the levy provisions in the Internal Revenue Manual found no requirement for a manual signature.

Ruling snapshot

Question: May an IRS levy use a stored digital signature rather than a manual signature?
Outcome: Advice given: yes, the IRS uses digital signatures for levies and the relevant manual provisions revealed no manual-signature requirement.
Key authorities: IRC § 6331; Internal Revenue Manual provisions governing levies.

Full text (IRS public release)

ID: CCA_2008112509541945 Number: 200915036
Release Date: 4/10/2009
Office: ----------
UILC: 6331.00-00

From: --------------------
Sent: Tuesday, November 25, 2008 9:54:29 AM
To: --------------------------------------------
Cc: ---------------------------------------------------------------- Subject: RE: Digital signatures ----------

The IRS currently uses digital signatures for levies. ----- levies contain the signature of an ----------------manager, which are stored in the national electronic library and are accessed when the levy job is processed. A search of the IRM provisions pertaining to levies did not reveal any sections requiring a manual signature for a levy.

If the AD you mention in your email can contact me with information about who they received the contrary advice from, I will look into it further. Thank you.

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