Ezel / IRS Rulings / 201017058

CCA 201017058: Informal remands to Appeals should not be made

Number
201017058
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Levy
Topics
Procedure, penalties, and administration
Code sections
§ 6330
Ruling dated
March 29, 2010
Publicly released
April 30, 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 advised that IRS personnel should not make informal remands to the Appeals Office. The message states that Appeals does not follow a policy of accepting such informal remands. If a remand is not justified, Collection or Examination should be asked to assist when the case needs another IRS review.

Ruling snapshot

  • Question: When should a Collection Due Process case be informally remanded to Appeals?
  • Outcome: advice given
  • Key authorities: IRC § 6330

Full text (IRS public release)

ID: CCA-329134-10 Number: 201017058
Release Date: 4/30/2010
Office: ------------
UILC: 6330.00-00

From: ----------------------
Sent: Monday, March 29, 2010 1:48 pm
To: ------------------------
Cc: ----------------------------
Subject: RE: Quick CDP question ---------

We are not supposed to be doing informal remands to Appeals, and it is definitely Appeals’ policy not to
do so. If remand to Appeals is not justified, we should ask Collection or Exam to assist us if the case
needs another look by the IRS.

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