Ezel / IRS Rulings / 1041035
Chief Counsel Advice 1041035 Released October 15, 2010 Advice

CCA 1041035: Final demand forms are not legally required before suit

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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’s advice addresses the service of final demand forms in connection with levies on rents or rental property. The advice concludes that final demands are not legally necessary and that the law does not require a particular delivery method. The IRS manual nevertheless directs employees to hand deliver the forms or send them by certified mail before suit. Those administrative directions help establish a strong basis for suit and for asserting the fifty percent penalty.

Ruling snapshot

  • Question: Are final demand forms legally required, and must they be delivered in a particular way?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6331 and 6332; IRC § 6110(k)(3)

Full text (IRS public release)

ID: CCA_2010091616243033 Number: 201041035
Release Date: 10/15/2010
Office: --------------
UILC: 6331.12-00, 6332.05-00

From: --------------------
Sent: Thursday, September 16, 2010 4:24:31 PM
To: ------------------------
Cc:
Subject: RE: POSTF memo re: levies on rents/rental property

Hi -----

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2) Regarding service of the final demand form:
Final demands are not legally necessary, and as a legal matter there is no particular form of
delivery that is required. However, as you observed, our manual states that these forms should be
either hand delivered or sent by certified mail prior to suit. Although these are just administrative
directives, they are obviously in place to ensure that we have a solid case for suit and for
asserting the fifty percent penalty. ---------------------------------------------------------------------------

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Please do not hesitate to contact us if you have any questions.
Best regards,

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