Ezel / IRS Rulings / 1036018
Chief Counsel Advice 1036018 Released September 10, 2010 Advice

CCA 1036018: Failure to meet section 6335(b) requirements made a tax sale voidable

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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 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. --------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------------------They would then proceed as
usual.

Please let me know of any questions.

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