CCA 201036018: Failure to meet section 6335(b) requirements made a tax sale voidable

Number

201036018

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Notice

Topics

Procedure, penalties, and administration

Code sections

§ 6335

Ruling dated

June 25, 2010

Publicly released

September 10, 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.

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 addressed the effect of the Service's failure to meet the requirements of IRC § 6335(b) in a tax sale. The advice states that the failure made the sale voidable, but not void, and that the parties could then proceed as usual. The released text contains no additional explanation of the underlying facts or sale procedure.

Ruling snapshot

Question: What is the effect of failing to satisfy the requirements of IRC § 6335(b) in a tax sale?
Outcome: Advice given
Key authorities: IRC § 6335

Full text (IRS public release)

ID: CCA_2010062510523859 Number: 201036018
Release Date: 9/10/2010
Office: --------------
UILC: 6335.10-00

From: ---------------------------
Sent: Friday, June 25, 2010 10:52:40 AM
To: --------------------
Cc:
Subject: RE: 6335 question

---------

It seems to us that the Service failed to meet the requirements of section 6335(b) here, making the sale
voidable but not void. --------------------------------------------------------------------------------------------------------------
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--------------------------------------------------------------------------------------------------They would then proceed as
usual.

Please let me know of any questions.

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