CCA 201016055: A taxpayer may voluntarily waive the section 6335(a) personal-service requirement

Plain-English summary

Chief Counsel Advice considers whether a taxpayer may waive the section 6335(a) requirement that a seizure notice be left at the taxpayer's usual abode or business. It concludes that a voluntary waiver of the personal-service requirement would likely satisfy the statute, citing Ninth Circuit authority suggesting that a taxpayer may stipulate to a delay in the regulatory adjournment period. The advice recommends obtaining an informed, written waiver and states that the writer is not aware of Service procedures governing such waivers.

Ruling snapshot

• Question: May a taxpayer voluntarily waive the section 6335(a) personal-service requirement for a seizure notice?
• Outcome: Advice given
• Key authorities: IRC § 6335(a); Treas. Reg. § 301.6335-1(c)(2); Anderson v. United States

Full text (IRS public release)

ID: CCA_2010031013485825 Number: 201016055
Release Date: 4/23/2010
Office: --------------
UILC: 6335.10-00

From: ----------------
Sent: Wednesday, March 10, 2010 1:49:00 PM
To: -----------------
Cc: -------------------------------------
Subject: Voluntary Waiver of Section 6335(a) Notice Requirements

You have asked whether a taxpayer may waive the section 6335(a) requirement that a notice of seizure be left at the taxpayer's usual place of abode or business. Specifically, you are concerned that because the taxpayer resides in the 9th Circuit, the Service must strictly adhere to the statute and Treasury regulations. You have advised us that the cost of effectuating personal Service might exceed $10,000, because of the remoteness of the taxpayer's abode, and that the sale proceeds likely will cover both the assessed liabilities as well as the costs of service. Accordingly, it would benefit both the taxpayer and the service if the personal service requirement was not inflexible.

It is likely that a voluntary waiver of the personal service requirement by the taxpayer would be sufficient to satisfy the statute. The 9th Circuit Court of Appeals has indicated that a taxpayer may voluntarily waive the statutory and regulatory requirements section 6335. See Anderson v. United States, 44 F.3d 795, 799 (9th Cir. 1995) (dicta suggesting that a taxpayer may stipulate to a delay beyond the one month adjournment in Treas. Reg. § 301.6335-1(c)(2)). I am not aware of any Service procedures governing such waivers. You would be well advised to obtain an informed and written waiver.

Feel free to call me if you have any questions or wish to discuss this matter further.

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