Ezel / IRS Rulings / 200945057

Summonses to individual members must be served at their homes or directly

Number
200945057
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Service of Summons
Topics
Procedure, penalties, and administration
Code sections
§ 7603
Ruling dated
September 16, 2009
Publicly released
November 6, 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

Counsel advised that summonses issued to individual members must either be handed directly to each person or left at that person's last and usual place of abode. If left at the home, the summons may be given to someone of suitable age and discretion with instructions to deliver it, or affixed to the front door without marring the finish. Counsel stated that an IRS revenue officer could not leave two additional summonses with one member for delivery to the other two members because the LLC address was not their last and usual place of abode, assuming the members did not live there.

Ruling snapshot

  • Question: May one LLC member receive summonses for delivery to the other individual members?
  • Outcome: Advice given
  • Key authorities: IRC § 7603; I.R.M. 25.5.3.2(1)

Full text (IRS public release)

ID: CCA_2009091611375759 Number: 200945057
Release Date: 11/6/2009
Office: --------------
UILC: 7603.00-00

From: ------------------
Sent: Wednesday, September 16, 2009 11:37:58 AM
To: -----------------------
Cc:
Subject: RE: 7603 Question

If the summons are being issued to the individuals, they must be served either by:

(1) Directly handed to the summoned individual, or (2) Left at the last and usual place of abode of the summoned individual by either a. Leaving the summons with a person of suitable age and discretion, with instructions that the summons be given to the summoned individual, or b. Affixing the summons to the front door of the abode by a means that will not mar the finish.

See I.R.M. 25.5.3.2(1).
The RO may not leave the 2 additional summonses with the one member with instructions to deliver the summons to the other 2 members. The LLC address is not the “last and usual place of abode” of the summoned individuals [Well, I am assuming that fact that the LLC address is not where the individual members live.]

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