Ezel / IRS Rulings / 201026035

CCA 201026035: Collection Due Process does not automatically add 90 days to every case

Number
201026035
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Levy
Topics
Procedure, penalties, and administration
Code sections
§ 6330
Ruling dated
June 23, 2010
Publicly released
July 2, 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 the statute does not automatically add 90 days to every Collection Due Process case. The 90-day protection applies when the CDP hearing request is made with fewer than 90 days remaining on the limitations period, so that the period does not expire before 90 days after the administrative determination.

Ruling snapshot

  • Question: Does the Collection Due Process statute add a 90-day period to every case?
  • Outcome: advice given
  • Key authorities: IRC § 6330

Full text (IRS public release)

ID: CCA_2010062311425755 Number: 201026035
Release Date: 7/2/2010
Office: ----------------------------
UILC: 6330.00-00

From: ---------------------
Sent: Wednesday, June 23, 2010 11:43:10 AM
To: ----------------------
Cc:
Subject: RE: S/L suspenseion in CDP cases.

I don't think that there is a 90 day period added on to every case under the statute. Instead, the statute
provides that in no event shall the period expire before 90 days after the administrative determination.
This would apply where the CDP hearing request is made with less than 90 days left on the statute.

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