Ezel / IRS Rulings / 1240022
Chief Counsel Advice 1240022 Released October 5, 2012 Advice

CCA says the IRS may seize property held by an innocent spouse for a liable spouse

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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

Chief Counsel Advice addressed whether the IRS may seize property from an innocent spouse. The advice said the IRS may do so when the spouse holds the property as a nominee for the liable spouse, or jointly with the liable spouse to the extent the liable spouse's tax lien attaches to the property. The advice did not identify specific intellectual-property issues or cases and asked for more details before addressing that subject.

Ruling snapshot

  • Question: May the IRS seize property held by an innocent spouse, including property held jointly with the liable spouse?
  • Outcome: Advice given
  • Key authorities: IRC § 6331

Full text (IRS public release)

ID: CCA_2012082009511855 Number: 201240022
Release Date: 10/5/2012
Office: ----------------------------
UILC: 6331.00-00

From: ---------------------
Sent: Monday, August 20, 2012 9:51:26 AM
To: ----------------
Cc:
Subject: RE: Questions in Advance of RO Advanced Training

This is a late response, but yes, the IRS can seize property from the innocent spouse if the spouse is
holding property as a nominee for the liable spouse, or jointly with the liable spouse to the extent that the
tax lien for the liable spouse's tax liability attaches to that property.

As far as intellectual property, I am not aware of any specific issues or cases, maybe you can give me
more details.

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