Ezel / IRS Rulings / 1145024
Chief Counsel Advice 1145024 Released November 10, 2011 Advice

Levy amount includes money later refunded as an overpayment

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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's Office advice addressed the meaning of the phrase “an amount of money equal to the amount of money levied upon.” The advice concluded that the phrase refers to the full amount collected by the IRS. It does not exclude an amount later refunded to the taxpayer as an overpayment.

Ruling snapshot

  • Question: Does the amount of money levied upon exclude the portion later refunded to the taxpayer as an overpayment?
  • Outcome: Advice given.
  • Key authorities: IRC § 6343; 26 U.S.C. § 6110(k)(3)

Full text (IRS public release)

ID: CCA-831816-11 Number: 201145024
Release Date: 11/10/2011
Office: --------------
UILC: 6343.00-00

From: --------------------
Sent: Wednesday, August 03, 2011 6:16 PM
To: ---------------------
Cc:
Subject: Section 6343 question

Confirming our discussion earlier today, based on the statute and the regulations and in the absence of indications to the contrary (e.g., case law, IRM procedures, or like), it appears that "an amount of money equal to the amount of money levied upon" refers to the full amount the Service collected and would not exclude the portion refunded to the taxpayer as an overpayment.

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