Ezel / IRS Rulings / 1212018
Chief Counsel Advice 1212018 Released March 23, 2012 Advice

CCA 1212018: IRS advises on verifying IRM procedures in a CDP case

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This page covers one taxpayer's ruling from 2012, 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 2012
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

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 ------

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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