Ezel / IRS Rulings / 200939027

CCA 200939027: Collection summonses could issue during CDP proceedings

Number
200939027
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Lien
Topics
Procedure, penalties, and administration
Code sections
§ 6320, § 6330
Ruling dated
July 29, 2009
Publicly released
September 25, 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

An IRS attorney addressed whether the IRS could issue a collection summons while a taxpayer's collection due process proceeding was pending. The attorney advised that the IRS was not legally restricted from doing so because issuing a collection summons did not constitute the beginning of a levy or proceeding under section 6330(e)(1). The advice also relied on the CDP regulations, which permit non-levy collection actions, and concluded that those provisions arguably encompass collection summonses.

Ruling snapshot

  • Question: Could the IRS issue a collection summons during a collection due process proceeding?
  • Outcome: Advice given.
  • Key authorities: IRC § 6330(e)(1); Treas. Reg. §§ 301.6320-1(g)(2) and 301.6330-1(g)(2).

Full text (IRS public release)

ID: CCA_2009072911575140 Number: 200939027
Release Date: 9/25/2009
Office: --------------
UILC: 6320.00-00

From: -----------------
Sent: Wednesday, July 29, 2009 11:57:58 AM
To: ------------------
Cc: ---------------------
Subject: FW: Summons & CDP request

Hi ---------- --

-------------------asked me to respond to your question.

This issue came up a few years ago. We advised that the IRS is not legally restricted from issuing collection summonses during CDP proceedings, as issuance of collection summonses does not constitute "the beginning of a levy or proceeding" within the meaning of IRC 6330(e)(1). Our advice was also based on question-and-answer Q-G3 under sections 301.6320-1(g)(2) and 301.6330-1(g)(2) of the CDP regulations, which permits the IRS to take nonlevy collection actions to collect the tax shown on the CDP notice. Our opinion is that this provision arguably would encompass the issuance of collection summonses during CDP proceedings.

I hope this is helpful. Please feel free to contact me with any further questions.

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