Ezel / IRS Rulings / 201020012

CCA 201020012: Counsel discussed a tenant's defense to levy on a judgment

Number
201020012
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Surrender of Property Subject to Levy (See 6331.12-00)
Topics
Procedure, penalties, and administration
Code sections
§ 6332, § 6110
Ruling dated
April 14, 2010
Publicly released
May 21, 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

In an internal Chief Counsel email concerning levy execution and lien priorities, the sender stated that the tenant appeared to have a defense to levy under IRC § 6332(a) because of execution on the judgment. The email also stated that the judgment lien creditor had no priority over the IRS, but that the IRS could levy separately on the judgment lien creditor or the court to obtain the proceeds from the execution levy.

Ruling snapshot

  • Question: What levy options may be available when a judgment has been executed and the IRS has priority over the judgment lien creditor?
  • Outcome: Advice given
  • Key authorities: IRC § 6332(a)

Full text (IRS public release)

ID: CCA_2010041411354755 Number: 201020012
Release Date: 5/21/2010
Office: ------
UILC: 6332.00-00

From: ---------------------
Sent: Wednesday, April 14, 2010 11:35:51 AM
To: ------------------
Cc:
Subject: RE: Effect of levy of execution on lien priorities

It would appear that the tenant has a defense to levy under 6332(a) due to the
execution on the judgment, even though the judgment lien creditor has no priority over the IRS. However we could levy
separately on the judgment lien creditor or the court to obtain the proceeds of the levy on execution.

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