Ezel / IRS Rulings / 200941030

CCA 200941030: Waived CDP rights do not require hearing or hearing-rights notice

Number
200941030
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Levy
Topics
Procedure, penalties, and administration
Code sections
§ 6320, § 6330, § 6110
Ruling dated
September 2, 2009
Publicly released
October 9, 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

This Chief Counsel advice addresses a taxpayer who waived the right to a collection due process hearing and waived the related notice rights in a closing agreement. It advises that the taxpayer is not entitled to a hearing or notice of the hearing rights under sections 6320 and 6330. The taxpayer should still receive notice that a federal tax lien was filed and notice of intent to levy, unless jeopardy exists, but without notice of the hearing right.

Ruling snapshot

  • Question: What hearing and notice rights remain after a taxpayer waives CDP rights in a closing agreement?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6320, 6330, 6110(k)(3).

Full text (IRS public release)

ID: CCA_2009090213262962 Number: 200941030
Release Date: 10/9/2009
Office: --------------
UILC: 6330.00-00

From: -------------------------
Sent: Wednesday, September 02, 2009 1:27:01 PM
To: --------------------
Cc:
Subject: RE: CDP & Closing Agreement Question

---------

If the taxpayer, in connection with a closing agreement, has waived the right to a CDP hearing under sections 6320 and 6330, and has waived rights to notice of his/her hearing rights, then he/she is not entitled to the hearings or notice of the hearing rights. If a notice of federal tax lien is filed, then he/she should be sent notice of the lien filing without the notice of the hearing right. Similarly, when a levy is planned, the taxpayer should be given notice of intent to levy (unless jeopardy exists) but should not be given notice of his/her right to a hearing.

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