Ezel / IRS Rulings / 1034019
Chief Counsel Advice 1034019 Released August 27, 2010 Advice

CCA 1034019: A federal tax lien attaches to a joint possession right in a matrimonial residence

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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

Chief Counsel Advice considered whether a right of joint possession in a principal matrimonial residence was property or a right to property subject to a federal tax lien. It concluded that the right under N.J.S.A. § 3B:28-3 was property or a right to property to which a lien attaches under IRC § 6321. The advice found the facts of In re Rosa, 261 B.R. 136 (D.N.J. 2001), instructive.

Ruling snapshot

  • Question: Does a right of joint possession in a principal matrimonial residence qualify as property or a right to property subject to a federal tax lien?
  • Outcome: Advice given
  • Key authorities: IRC § 6321; N.J.S.A. § 3B:28-3; In re Rosa, 261 B.R. 136 (D.N.J. 2001)

Full text (IRS public release)

ID: CCA_2010072616072938 Number: 201034019
Release Date: 8/27/2010
Office:
UILC: 6321.00-00

From: ----------------------
Sent: Monday, July 26, 2010 4:07:31 PM
To: ------------------------
Cc: ------------------
Subject: RE: Request for Advice -- ( ------------------------) Federal Tax Lien (“FTL”) pursuant to 26
U.S.C. § 6321

The right of joint possession of property occupied as a principal matrimonial residence under N.J.S.A. §
3B:28-3 is property or a right to property to which a federal tax lien attaches under I.R.C. section 6321.
We find the facts of In re Rosa, 261 B.R. 136 (D.N.J. 2001), to be instructive. -------------------------------------

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