Ezel / IRS Rulings / 201016060

CCA 201016060: Written notice of seizure must be given as soon as practicable

Number
201016060
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice
Topics
Procedure, penalties, and administration
Code sections
§ 6335
Ruling dated
March 15, 2010
Publicly released
April 23, 2010
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 2010, 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 2010
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 discusses whether the notice requirement in section 6335(a) applies to exceptions such as intangible property. The email states that the writer did not see exceptions in the statutory language and was surprised to learn that notice was not provided in cases involving intangibles, particularly in the Ninth Circuit. It states that written notice of seizure, unless voluntarily waived, must be given as soon as practicable after the seizure occurs.

Ruling snapshot

  • Question: Does section 6335(a) require written notice of seizure for property such as intangibles?
  • Outcome: Advice given
  • Key authorities: IRC § 6335(a)

Full text (IRS public release)

ID: CCA_2010031513122025 Number: 201016060
Release Date: 4/23/2010
Office: --------------
UILC: 6335.10-00

From: ----------------
Sent: Monday, March 15, 2010 1:12:22 PM
To: -----------------
Cc: -------------------------------------
Subject: RE: Not quite hallucinating, but ...

-------

Ok, but the question is whether the flush language of section 6335(a) somehow does not apply to some category of exceptions (e.g., intangible property). I don't see any exceptions, so I was surprised to learn that we do not provide notice in the case of intangibles, especially in the 9th Circuit. --------------------
--------------------------------------------------------------------------------------------------------------------------------------------
---------------------------------------------------. The written notice of seizure itself, if not waived voluntarily, must be given as soon as practicable after the seizure occurs.

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

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