Ezel / IRS Rulings / 1020012
Chief Counsel Advice 1020012 Released May 21, 2010 Advice

CCA 1020012: Counsel discussed a tenant's defense to levy on a judgment

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This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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.

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