Ezel / IRS Rulings / 201030027

CCA 201030027: Collection generally avoided levies on nonretired accounts

Number
201030027
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Levy
Topics
Procedure, penalties, and administration
Code sections
§ 6330
Ruling dated
July 12, 2010
Publicly released
July 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 Advice discusses whether the Service would levy a taxpayer's retirement account when the taxpayer was not yet retired or close to retirement. The advice states that the general policy was not to levy retirement accounts in those circumstances. It explains that such a levy would likely produce no immediate funds, and that no mechanism or procedure was in place to monitor the levy until the taxpayer became eligible for distributions.

Ruling snapshot

  • Question: Would Collection generally levy a retirement account before the taxpayer was near retirement?
  • Outcome: Advice given
  • Key authorities: IRC § 6330

Full text (IRS public release)

ID: CCA-712131-10 Number: 201030027
Release Date: 7/30/2010
Office: ----------
UILC: 6330.00-00

From: --------------------
Sent: Monday July 12, 2010 1:16 PM
To: ------------------
Cc: ----------------------------
Subject: CDP

Also as -------------points out, the policy generally is not to levy on retirement accounts. Chances are the Service isn't going to get anything for awhile.

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

__________
From: --------------------------
Sent: Monday, July 12, 2010 1:08 PM
To: ----------------------
Subject: RE: CDP

I don't think Collection often levies when the taxpayer is not in retirement status or at least close. The levy won't produce any immediate funds, and there isn't any mechanism or procedure in place to monitor the levy until the taxpayer is eligible for distributions.

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