Ezel / IRS Rulings / 201310040

CCA 201310040: IRS advises that it knows of no prohibition on sending a levy to the Federal Reserve

Number
201310040
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Levy and Distraint
Topics
Procedure, penalties, and administration
Code sections
§ 6331
Ruling dated
April 19, 2012
Publicly released
March 8, 2013
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 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 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

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.

--------------------------------------------------------------------

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace