Ezel / IRS Rulings / 201214030

CCA explains when a pension levy remains effective

Number
201214030
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Levy Procedure
Topics
Procedure, penalties, and administration
Code sections
§ 6331
Ruling dated
March 13, 2012
Publicly released
April 6, 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.

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 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 the IRS must issue a new levy when a levy has already been served on a pension plan. The advice states that a levy reaches the taxpayer's vested rights under the plan if the taxpayer had a present right to future payment when the original levy was made. The levy does not accelerate payment, but the pension plan must honor it when payments become due.

Ruling snapshot

  • Question: Must the IRS issue another levy when an existing levy reaches a taxpayer's vested pension rights?
  • Outcome: Advice given
  • Key authorities: IRC § 6331.

Full text (IRS public release)

ID: CCA_2012031321053720 Number: 201214030
Release Date: 4/6/2012
Office: --------------
UILC: 6331.18-00

From: --------------------
Sent: Tuesday, March 13, 2012 9:07:35 PM
To: --------------
Cc: ---------------------
Subject: RE: Levy on ----- pension

The Service does not have to issue another levy (though it is not precluded from doing so.) A levy on a pension plan reaches the tp's vested rights under the plan. Assuming that at the time of the original levy the tp was vested (had a present right to payment in the future), the levy reaches that right. While a levy does not accelerate payment, the levy source has to honor the levy when payments become presently due.

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