Ezel / IRS Rulings / 201248016

CCA 201248016: Chief Counsel addresses post-CSED payments after a levy

Number
201248016
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Levy and Distraint
Topics
Procedure, penalties, and administration
Code sections
§ 6331
Ruling dated
March 29, 2012
Publicly released
November 30, 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 advised that when the IRS levies fixed and determinable payment rights before the collection statute expiration date, payments received after that date can still be applied to the taxpayer's account. The memorandum stated that the fact the payments became due after the collection statute expiration date does not determine the result.

Ruling snapshot

  • Question: Can payments received after the collection statute expiration date be applied after a pre-expiration levy on fixed and determinable rights?
  • Outcome: Advice
  • Key authorities: IRC § 6331; Internal Revenue Manual §§ 5.11.6.1 and 5.11.5.6.2(6)

Full text (IRS public release)

ID: CCA-329154-12 Number: 201248016
Release Date: 11/30/2012
Office: ----------------------------
UILC: 6331.00-00

From: ---------------------
Sent: Thursday. March 29, 2012 3:41 PM
To: --------------
Cc: ---------------------
Subject: RE: Levy on ----- pension

Good afternoon.

Where the Service levies on fixed and determinable rights pre-CSED, payments received post-CSED can
be applied to the tp's acct. See, e.g., IRM 5.11.6.1 and 5.11.5.6.2(6). It is not dispositive that the
payments came due post-CSED.

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