Ezel / IRS Rulings / 1310038
Chief Counsel Advice 1310038 Released March 8, 2013 Advice

CCA 1310038: Section 7212(a) is not an appropriate way to gain access to a restricted community

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This page covers one taxpayer's ruling from 2013, 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 2013
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 a revenue officer should not cite IRC § 7212(a) to help gain entry to a restricted-access community. The provision requires corrupt conduct, an endeavor, and an intent to obstruct or impede the administration of the internal revenue laws. Counsel stated that a security guard, resident, or other entity denying entry would be highly unlikely to meet that standard.

Ruling snapshot

  • Question: May a revenue officer use IRC § 7212(a) to gain entry to a restricted-access community?
  • Outcome: Advice given, the provision is not appropriate for that purpose on the stated facts.
  • Key authorities: IRC § 7212(a)

Full text (IRS public release)

ID: CCA_2013010214435650 Number: 201310038
Release Date: 3/8/2013
Office: ----------
UILC: 7603.01-00

From: -----------------------
Sent: Wednesday, January 02, 2013 2:43:58 PM
To: ----------------------------
Cc:
Subject: RE: Gated Community Access

It is not appropriate for a revenue officer to cite IRC 7212(a) to help gain entry to a
restricted access community. Section 7212(a) provides that whoever (1) corruptly or by
force or threats of force ... endeavors to intimidate or impede any officer or employee of
the United States acting in an official capacity under this title”, or (2) “in any other way
corruptly or by force of threats of force... obstructs or impedes, or endeavors to instruct
or impede, the due administration of this title” shall, upon conviction, face monetary
fines and imprisonment. The plain language of the statute requires proof that the
defendant (1) corruptly, (2) endeavored, (3) to obstruct or impede the due administration
of the Internal Revenue laws. The courts have interpreted the term “corruptly” to mean
performed with the intention to secure an unlawful benefit for oneself or for another. It is
highly unlikely that the action of a security guard, third-party resident, or other entity
denying a revenue officer entry would rise to the level of “corruptly” as defined by the
courts.

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