Ezel / IRS Rulings / 201034019

CCA 201034019: A federal tax lien attaches to a joint possession right in a matrimonial residence

Number
201034019
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Lien for Taxes (Lien Right v. No Lien Right)
Topics
Procedure, penalties, and administration
Code sections
§ 6321
Ruling dated
July 26, 2010
Publicly released
August 27, 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 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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------------------------------------------------Please do not hesitate to contact me if you have additional questions.

Sincerely,

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