Ezel / IRS Rulings / 201439003

Tax lien does not attach to previously conveyed half interest

Number
201439003
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Lien for Taxes (Lien Right v. No Lien Right)
Topics
Procedure, penalties, and administration
Code sections
§ 6321
Ruling dated
September 3, 2014
Publicly released
September 26, 2014
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 2014, 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 2014
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

Chief Counsel advised that identified IRS guidance applied to a one-half interest conveyed before assessment. For that conveyed portion, the taxpayer no longer had a property interest. The federal tax lien therefore had no property interest to which it could attach. The brief email does not provide additional facts about the property or conveyance.

Ruling snapshot

  • Question: Does the tax lien attach to a one-half interest conveyed before assessment?
  • Outcome: Advice given, no lien attachment to that conveyed interest
  • Key authorities: IRC § 6321; SBSE-05-0913-0077

Full text (IRS public release)

ID: CCA_2014090309131414
[Third Party Communication:

UILC: 6321.00-00
Date of Communication: Month DD, YYYY]

Number: 201439003
Release Date: 9/26/2014
From:
Sent: Wednesday, September 03, 2014 9:13:14 AM
To:
Cc:
Bcc:
Subject: RE: Lien referral

The guidance (SBSE-05-0913-0077) would apply with respect to the ½ interest
conveyed prior to assessment. As to that portion, the taxpayer has no property interest
for the tax lien to attach.

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