Ezel / IRS Rulings / 200917034

CCA 200917034: Collection suspension preserved at least 90 days to collect

Number
200917034
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Levy
Topics
Procedure, penalties, and administration
Code sections
§ 6330
Ruling dated
March 19, 2009
Publicly released
April 24, 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

The IRS considered how a collection due process proceeding affects the collection statute expiration date. The advice explained that section 6330(e)(1) ensures the IRS has at least 90 days to collect after the limitations-period suspension ends. It does not automatically add 90 days to every collection deadline. The writer agreed that a regulatory example was incorrect and should be revised.

Ruling snapshot

  • Question: Does section 6330(e)(1) add 90 days to every collection deadline after a collection due process suspension?
  • Outcome: Advice given: no, it only ensures that at least 90 collection days remain after the suspension.
  • Key authorities: IRC § 6330(e)(1); Treas. Reg. § 301.6330-1(g)(3).

Full text (IRS public release)

ID: CCA-319934-09 Number: 200917034
Office: --------------
Release Date: 7/21/2009

UILC: 6330.00-00

From: -----------
Sent: Thursday, March 19, 2009 9:34 AM
To: -------------------------
Cc: ----------------------------
Subject: RE: Question ---------

I just found this e-mail. I am sorry to have overlooked it.

I too agree with your understanding. The idea behind section 6330(e)(1) is that the Service always have at least 90 days to collect after the suspension of the collection statute of limitations. It is not intended to tack on 90 days to every CSED.

Example 1 needs to be changed to make it correct. -----------------------------------------------------------------------
------------------ We should add revising this example to the project.

From: -------------------
Sent: Tuesday, March 03, 2009 8:32 PM
To: ---------------------
Subject: Another CDP Question

Hi ----------

I am giving a presentation to a revenue officer group tomorrow. One of the topics I am scheduled to discuss is the effect of CDP on the CSED. I am confused by the examples in the regs (examples 1 & 2 to reg. 301.6330-1 (g)(3) ) and the CDP handbook. Example 1 under the reg. is inconsistent with the CDP handbook and the Code because it tacks on 90 days + the time spent in the CDP proceeding. My understanding was that if less than 90 days were left on the CSED at the commencement of the CDP proceeding, then the most that would be added on to the CSED was an amount sufficient to allow for 90 days. Please advise.

Thanks,

-----

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