Ezel / IRS Rulings / 200949044

CCA 200949044: Corrected lien notice requires a new 30-day hearing period

Number
200949044
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 how to resolve a problem involving a second notice of federal tax lien filing. It states that the IRS should follow the applicable regulation by sending a corrected notice and giving the taxpayer a new 30-day period to request a collection due process hearing.

Ruling snapshot

  • Question: How should the IRS correct a problem with a second notice of lien filing?
  • Outcome: Advice given
  • Key authorities: IRC § 6330 and 6110(k)(3)

Full text (IRS public release)

ID: CCA_2009103016133155 Number: 200949044
Release Date: 12/4/2009
Office: ----------------------------
UILC: 6330.00-00

From: ---------------------
Sent: Friday, October 30, 2009 4:13:32 PM
To: ------------------
Cc:
Subject: RE: Second Notice of Lien filing ---------

No, but the problem is resolved by following the regulation, i.e. sending the corrected notice and giving
the taxpayer a new thirty day period to request a hearing.

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