Ezel / IRS Rulings / 1310040
Chief Counsel Advice 1310040 Released March 8, 2013 Advice

CCA 1310040: IRS advises that it knows of no prohibition on sending a levy to the Federal Reserve

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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

In a brief email-style Chief Counsel Advice, the IRS addressed whether a levy could be sent to the Federal Reserve. The advice states that the author could not think of any prohibition on doing so. The release provides no further analysis or factual detail.

Ruling snapshot

  • Question: Whether a levy could be sent to the Federal Reserve.
  • Outcome: Advice given.
  • Key authorities: IRC § 6331.

Full text (IRS public release)

ID: CCA_2012041910253950 Number: 201310040
Release Date: 3/8/2013
Office: ----------
UILC: 6331.00-00

From: -----------------------
Sent: Thursday, April 19, 2012 10:27:16 AM
To: ------------------
Cc: ------------------
Subject: RE: Levy Question

I can’t think of any prohibition on sending a levy to the Federal Reserve.

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