Ezel / IRS Rulings / 200950043

CCA 200950043: IRS identifies military survivor annuities covered by levy protection

Number
200950043
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Ineligible Property
Topics
Income and deductions
Code sections
§ 6334
Ruling dated
November 24, 2009
Publicly released
December 11, 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 explains which military survivor annuities are referenced by IRC § 6334(a)(6). The advice states that the provision covers annuities paid to certain surviving spouses and children of deceased uniformed service personnel who participated in the Retired Serviceman's Family Protection Plan or the Survivor Benefits Plan under chapter 73 of title 10 of the United States Code. It points to the governing statutes and regulations for more detail about those annuities. The memorandum provides legal guidance and does not decide a taxpayer's liability.

Ruling snapshot

  • Question: Which military retirement-related annuities are referenced in IRC § 6334(a)(6)?
  • Outcome: Advice given
  • Key authorities: IRC § 6334(a)(6); chapter 73 of title 10, United States Code

Full text (IRS public release)

ID: CCA_2009112411104459 Number: 200950043
Release Date: 12/11/2009
Office: --------------
UILC: 50.02-00

From: ---------------------------
Sent: Tuesday, November 24, 2009 11:11:03 AM
To: --------------------------
Cc:
Subject: RE: Sec. 6334(a)(6)

Attachments: RSFPP – authority for regs.pdf; RSFPP regs – statement of purpose.pdf; SBP – authority for regs.pdf; SBP regs – statement of purpose.pdf

------------

Chapter 73 of title 10 is does not cover all forms of military retirement pay. Rather, the "annuities based on retired or retainer pay under chapter 73 of title 10 of the United States Code" referenced in IRC sec. 6334(a)(6) are annuities paid to certain surviving spouses and children of deceased uniformed service personnel who elected to participate in the Retired Serviceman's Family Protection Plan or the Survivor Benefits Plan described in chapter 73 of title 10.

I have attached (1) the statutes from chapter 73 authorizing promulgation of regulations and (2) the purpose statements from the relevant regulations. Please refer to the purpose statements for a basic description of these annuities.

Please let me know of any further questions.

Best,
----------

--------------------------------------------------------------------------------------------------------------------------------------------
-----------------

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace