CCA 201212018: IRS advises on verifying IRM procedures in a CDP case

Number

201212018

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Collection Due Process - Levy

Topics

Procedure, penalties, and administration

Code sections

§ 6330, § 6110

Ruling dated

April 5, 2011

Publicly released

March 23, 2012

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 2012, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

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

The Office of Chief Counsel advised that an Appeals officer's verification duty under IRC § 6330(c)(1) includes applicable procedures required by the Internal Revenue Manual. The advice notes that the IRS must actually comply with applicable requirements before verification can occur, and it relies on the Office's earlier position that administrative procedures include IRM procedures. It also states that the available authority did not expressly resolve the question, while agreeing with that interpretation.

Ruling snapshot

Question: Does the verification required by IRC § 6330(c)(1) include procedures required by the Internal Revenue Manual?
Outcome: Advice given.
Key authorities: IRC § 6330(c)(1); Chief Counsel Notice CC-2009-10; Trout v. Commissioner, 131 T.C. No. 16; IRS SCA 200112004 (2001)

Full text (IRS public release)

ID: CCA-405121-11 Number: 201212018
Release Date: 3/23/2012
Office: --------------
UILC: 6330.00-00

From: -----------------
Sent: Tuesday, April 05, 2011 12:10 PM
To: --------------------
Cc: ----------------------------------------
Subject: FW: Request for advice ------------------for assignment ------

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My opinion is that your conclusion may be correct, but not for the reasons you've provided.

IRC 6330(c)(1) requires that the Appeals officer obtain verification that "the requirements of any applicable law or administrative procedure have been met." Obviously, this verification cannot occur unless the IRS was in fact in compliance with all applicable requirements. The position of the Office of Chief Counsel, as expressed in Chief Counsel Notice CC-2009-10 (cancelled May 15, 2009), is that "administrative procedures" include procedures required by the IRM. See Trout v. Commissioner, 131 T.C. No.16 (concurring opinion); IRS SCA 200112004 (2001). Thus, although there does not appear to be judicial authority expressly holding that section 6330(c)(1) requires verification of procedures required by the IRM, I agree with the interpretation that IRM procedures are included in those that must be verified.

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