Ezel / IRS Rulings / 201113029

CCA 201113029: A writ of entry may be obtained during an examination

Number
201113029
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Entry of Premises for Examination of Taxable Objects
Topics
Procedure, penalties, and administration
Code sections
§ 7606
Ruling dated
February 24, 2011
Publicly released
April 1, 2011
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 2011, 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 2011
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 addressed whether the IRS could obtain a writ of entry while a case was under examination and no jeopardy was involved. The advice stated that obtaining a writ of entry was possible under IRC § 7606.

Ruling snapshot

  • Question: May the IRS obtain a writ of entry during an examination without jeopardy?
  • Outcome: Advice given, the writ was possible under IRC § 7606.
  • Key authorities: IRC § 7606.

Full text (IRS public release)

ID: CCA_2011022409071943 Number: 201113029
Release Date: 4/1/2011
Office: --------------
UILC: 7606.00-00

From: --------------------
Sent: Thursday, February 24, 2011 9:07:21 AM
To: -----------------------
Cc:
Subject: RE: Assistance with potential Writ of Entry

Yes, it is possible to obtain a writ of entry while a case is in exam and no jeopardy is involved. See
section 7606.

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