Ezel / IRS Rulings / 201125024

CCA 201125024: A missed timely appeal opportunity normally counts as a prior opportunity

Number
201125024
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Collection Due Process - Levy
Topics
Procedure, penalties, and administration
Code sections
§ 6330
Ruling dated
May 19, 2011
Publicly released
June 24, 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 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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