Ezel / IRS Rulings / 201048034

CCA 201048034: IRS says to continue relying on the CDP Handbook pending replacement guidance

Number
201048034
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Levy
Topics
Procedure, penalties, and administration
Code sections
§ 6330
Ruling dated
July 2, 2010
Publicly released
December 3, 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 addresses internal guidance for collection due process matters involving a levy. It says personnel should continue relying on the CDP Handbook while new provisions of the Chief Counsel Directives Manual are being approved. The memorandum says the replacement provisions are not expected to change the current position. It cautions that some case-law summaries in the Handbook may be outdated, so the Handbook should not be the only source used to check for more recent cases.

Ruling snapshot

  • Question: Should personnel continue relying on the CDP Handbook while replacement CCDM provisions are pending?
  • Outcome: advice given
  • Key authorities: IRC § 6330; CDP Handbook; CCDM Notice 2009-010.

Full text (IRS public release)

ID: CCA-721035-10 Number: 201048034
Release Date: 12/3/2010
Office: --------------
UILC: 6330.00-00

From: ---------------------
Sent: Fri 7/2/2010 10:35 AM
To: -----------------
Cc: ----------------------------
Subject: CDP Handbook and CCDM Notice 2009-010

Yes, you should continue to rely on the guidance in the CDP Handbook. We have new CCDM provisions drafted that will replace the Handbook but they may take a few months longer to get approved, and in any case there are no changes in position that you need to worry about. Some of the case law summaries in the Handbook may be out of date depending on the issue; I would not rely on just the -------website to check for more updated cases since we only post the most significant cases on the website.

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