Ezel / IRS Rulings / 201152017

CCA 201152017: CDP lien hearings do not suspend all tax-priority periods

Number
201152017
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
BANKRUPTCY CODE CASES: Priorities: Income taxes
Topics
Income and deductions
Code sections
§ 507, § 6330
Ruling dated
December 6, 2011
Publicly released
December 30, 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 advised that BAPCPA's tolling rule for tax-priority periods applies when collection is prohibited during a collection due process hearing and appeal, plus 90 days. The advice distinguishes a CDP lien hearing from a CDP hearing based on a proposed levy. Under IRC § 6330(e)(1), only the latter prohibits levy while the hearing is pending.

Ruling snapshot

  • Question: Does a CDP lien hearing suspend the tax-priority period under the bankruptcy rules?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 507(a)(8), 6330(e)(1)

Full text (IRS public release)

ID: CCA_2011120609101250 Number: 201152017
Release Date: 12/30/2011
Office: ----------
UILC: 09.32.06-00

From: -----------------------
Sent: Tuesday, December 06, 2011 9:10:15 AM
To: --------------------
Cc: -----------------------
Subject: RE: Discharge and Tolling Argument due to CDP?

BAPCPA amended section 507(a)(8) to suspend the time periods for determining priority status for the period that collection is prohibited by, inter alia, a collection due process hearing and appeals (plus 90 days). Your case, however, involves a CDP lien hearing. IRC 6330(e)(1) only prohibits levy if a proposed levy is the basis of the CDP hearing. -------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------
Please call me if you want to discuss.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace