Ezel / IRS Rulings / 1125024
Chief Counsel Advice 1125024 Released June 24, 2011 Advice

CCA 1125024: A missed timely appeal opportunity normally counts as a prior opportunity

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This page covers one taxpayer's ruling from 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 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 whether a taxpayer had a prior opportunity to appeal a matter to the Office of Appeals. The advice stated that when the IRS gave the taxpayer that opportunity but the taxpayer did not request an appeal on time, the missed opportunity normally counts as a prior opportunity. This matters when applying the collection due process rules for a levy under IRC § 6330.

Ruling snapshot

  • Question: Does a taxpayer's failure to request a timely appeal after being given an opportunity to appeal count as a prior opportunity?
  • Outcome: Advice given.
  • Key authorities: IRC § 6330.

Full text (IRS public release)

ID: CCA_2011051910030755 Number: 201125024
Release Date: 6/24/2011
Office: ----------------------------

UILC: 6330.00-00

From: ---------------------
Sent: Thursday, May 19, 2011 10:03:08 AM
To: ----------------
Cc:
Subject: RE: Prior Opportunity?

If the IRS gave the taxpayer an opportunity to appeal to the Office of Appeals, but the taxpayer did not
request a timely appeal, that is normally considered a prior opportunity. --------------------------------------------

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