Ezel / IRS Rulings / 201044009

CCA 201044009: A case-law summary in the CDP handbook presents no problem

Number
201044009
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Levy
Topics
Procedure, penalties, and administration
Code sections
§ 6330
Ruling dated
October 15, 2010
Publicly released
November 5, 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 states that a Collection Due Process handbook summary should not present a problem if it only summarizes case law, statutes, and regulations. The advice also notes that a recently enacted small-business law amended IRC § 6330 to exclude federal contractors from the requirement that the IRS provide Collection Due Process rights before a levy. It explains that the change would permit pre-CDP levies on federal contractors through the Federal Payment Levy Program.

Ruling snapshot

  • Question: What materials may be summarized in the CDP handbook, and what change affected levy procedures for federal contractors?
  • Outcome: Advice given
  • Key authorities: IRC § 6330

Full text (IRS public release)

ID: CCA_2010101507234855 Number: 201044009
Release Date: 11/5/2010
Office: ----------------------------
UILC: 6330.00-00

From: ---------------------
Sent: Friday, October 15, 2010 7:23:52 AM
To: -----------------------
Cc:
Subject: RE: CDP handbook

So long as it is just summary of case law, statutes and regulations there should not be any problem. Note that there is a new development: in the Small Business legislation that Congress passed a few weeks ago, they amended 6330 to exclude federal contractors from the requirement that the IRS give CDP rights before levy. This will enable the IRS to do pre-CDP levies on federal contractors through the Federal Payment Levy Program.

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