Ezel / IRS Rulings / 201313030

CCA 201313030: IRS attorney discusses obsolete streamlined injunction procedures

Number
201313030
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Jurisdiction of District Courts
Topics
Procedure, penalties, and administration
Code sections
§ 7402, § 6110
Ruling dated
September 4, 2012
Publicly released
March 29, 2013
Source
View Official PDF

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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

An IRS attorney responded to a request for materials about streamlined injunctions used in employment-tax collection matters. The memo says that streamlined injunctions were generally a thing of the past because the former project allowed revenue officers to skip certain steps, including informing taxpayers about monthly filing and special deposit procedures. It points to IRS guidance indicating that those procedures were obsolete. The memo also notes that the cases it relies on were not decided under IRC § 7402 and that courts do not analyze § 7402 cases in the way the referenced subsection suggests.

Ruling snapshot

  • Question: What materials and legal guidance apply to streamlined injunctions used to stop pyramiding employment taxes?
  • Outcome: Advice given about obsolete IRS procedures and the limits of the cited case analysis.
  • Key authorities: IRC § 7402; IRM 5.17.4.17.1; IRM 5.7.2.1, Letter 903 (DO)

Full text (IRS public release)

ID: CCA-945550-12 Number: 201313030
Release Date: 3/29/2013
Office: --------------
UILC: 7402.00-00

From: -----------------
Sent: Tuesday, September 4, 2012 5:55 PM
To: ----------------------
Cc:
Subject: RE: Streamlined Injunctions to Stop Pyramiding Employment Taxes - Need materials if any -----
--------

Hi ---------

Sorry for the delayed response. I'm working at home today and am having problems accessing things on the intranet. So I haven't finished looking for materials that might be helpful.

I can say, though, that generally streamlined injunctions, per se, are a thing of the past. The former streamlined injunction project involved allowing RO's to skip certain otherwise required steps, such as informing taxpayers about monthly filing and special deposit procedures, in the case of certain taxpayers..

This memo discussed the project:

But as this interim memo indicates, those steps are obsolete.

This is also indicated in the current 5.17.4.17.1,
http://serp.enterprise.irs.gov/databases/irm.dr/current/5.dr/5.17.dr/5.17.4.dr/5.17.4.17.1.htm.

--------------------------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------- The cases it relies upon were not decided under section 7402, and the courts do not analyze section 7402 cases the way the subsection indicates. Though the analysis is similar that that.

IRM 5.7.2.1, Letter 903 (DO), has recently been updated in light of the obsolescence of montly filing and spcial deposit procedures. http://serp.enterprise.irs.gov/databases/irm.dr/current/5.dr/5.7.dr/5.7.2.dr/5.7.2.1.htm

I'll reply again tomorrow.

------

ATTACHMENT 1: REDACTED

ATTACHMENT 2: Nov. 15, 2012 Guidance Regarding Interim Guidance

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