Ezel / IRS Rulings / 1248016
Chief Counsel Advice 1248016 Released November 30, 2012 Advice

CCA 1248016: Chief Counsel addresses post-CSED payments after a levy

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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 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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