Ezel / IRS Rulings / 200949043

CCA 200949043: Withdrawal of a tax lien notice is discretionary after a corrected notice

Number
200949043
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Levy
Topics
Procedure, penalties, and administration
Code sections
§ 6330, § 6110
Ruling dated
October 30, 2009
Publicly released
December 4, 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

Chief Counsel Advice addresses whether an error involving a second notice of federal tax lien filing requires withdrawal of the notice. It states that the error is a ground for withdrawing the notice, but withdrawal is within the Secretary's discretion and did not appear justified on the facts described. The error was resolved by sending a second notice and giving the taxpayer a new opportunity for a hearing.

Ruling snapshot

  • Question: Must the IRS withdraw a notice of federal tax lien after correcting an error with a second notice and a new hearing opportunity?
  • Outcome: Advice given
  • Key authorities: IRC § 6330 and 6110(k)(3)

Full text (IRS public release)

ID: CCA_2009103015010255 Number: 200949043
Release Date: 12/4/2009
Office: ----------------------------
UILC: 6330.00-00

From: ---------------------
Sent: Friday, October 30, 2009 3:01:05 PM
To: ------------------
Cc:
Subject: RE: Second Notice of Lien filing

While this is a ground for withdrawing the NFTL, whether or not to withdraw is up to the Secretary's
discretion and withdrawal does not seem justified here. The error has been resolved by sending the
second notice and giving the taxpayer a new opportunity for a hearing.

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