CCA 200949049: IRS deed must match the property advertised in the notice of sale

Number

200949049

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Certificate of Sale; Deed of Real Property

Topics

Procedure, penalties, and administration

Code sections

§ 6335, § 6338, § 6110

Ruling dated

November 13, 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.

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 a discrepancy between the legal description in a notice of seizure and the real property actually sold by the IRS. It states that the notice of seizure must describe the property with reasonable certainty, and that the deed issued after sale must be consistent with the certificate of sale and the property advertised in the notice of sale. In the situation described, the property sold included a strip of land adjacent to the property in the notice of seizure, so the deed must match the property advertised in the notice of sale.

Ruling snapshot

Question: Which legal description should the IRS use when the property sold includes land not described in the notice of seizure?
Outcome: Advice given
Key authorities: IRC §§ 6335(a), 6335(b), 6338(a), 6338(b), and 6110(k)(3)

Full text (IRS public release)

ID: CCA_2009111310030403 Number: 200949049
Release Date: 12/4/2009
Office: -------------
UILC: 6338.00-00

From:------------------
Sent: Friday, November 13, 2009 10:03:32 AM
To:---------------------
Cc:---------------------
Subject: RE: Legal Description in Certificate of Sale Differs from Notice of Seizure

------

When the Service seizes real property, the notice of seizure contains “a description with reasonable certainty of the property seized.” I.R.C. § 6335(a). For real property, the current legal description should be secured from the deed. Id. After the Service seizes real property, the Service must publish a notice of sale that specifies the property to be sold. I.R.C. § 6335(b). When the real property is sold, the Service issues the purchaser a certificate of sale upon full payment of the purchase price. I.R.C. § 6338(a). The certificate will describe the real property purchased. Id.

Here the Notice of Seizure describes the property based on a warranty deed to the taxpayer. However, the actual property sold includes a strip of land adjacent to the property described on the Notice of Seizure. As you said, the deed issued by the Service must be consistent with the certificate of sale. I.R.C. § 6338(b). As such, the Service must issue the deed consistent with the property advertised in the Notice of Sale. At this point, we do not see any other options for the Service.

Please let me know if you have any questions or concerns-.

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