Ezel / IRS Rulings / 201447029
Chief Counsel Advice 201447029 Released November 21, 2014 Advice

Use a summons after noncompliance with a section 6333 demand

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This page covers one taxpayer's ruling from 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 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 compared an IRC § 6333 demand for books and records with the IRS summons process. Unlike the summons provisions, § 6333 does not expressly provide a judicial enforcement mechanism. Although IRC § 7402(a) might be read to permit enforcement, Counsel advised issuing a summons to a recipient who failed to comply with the § 6333 demand. That approach matched the Internal Revenue Manual and would obtain compliance before litigating any separate § 6333 issue.

Ruling snapshot

  • Question: Should the IRS seek judicial enforcement when a recipient does not comply with an IRC § 6333 demand for records?
  • Outcome: Advice given to issue a summons instead
  • Key authorities: IRC §§ 6333 and 7402(a); IRM 5.11.4.11

Full text (IRS public release)

ID: CCA_2014103008553546 Third Party Communication: None

UILC: 6333.00-00 Date of Communication: Not Applicable

Number: 201447029
Release Date: 11/21/2014
From:
Sent: Thursday, October 30, 2014 8:55:35 AM
To:
Cc:
Bcc:
Subject: Section 6333 Question

Hi ------------,

The Service’s authority to demand the exhibition of books or records
under section 6333 of the Code is similar to, but distinct from, its
authority to examine books and witnesses under the Code’s summons
procedures. One notable difference between the two is that section 6333
does not expressly provide for judicial enforcement of a demand for
books or records while the summons procedures do. You passed along
to us the question of whether the Service should seek judicial
enforcement of a section 6333 demand if the recipient treats the
demand like a summons.

Although section 7402(a) may be read to allow judicial enforcement of a
section 6333 demand, the Service should issue a summons to a non-
complying recipient of such a demand rather than seek judicial
enforcement of the demand. The Internal Revenue Manual already
encourages this approach. Paragraph 2 of IRM 5.11.4.11 says that if a
bank does not comply with a section 6333 demand the revenue officer
should “consider following up the levy with the summons.” That
approach should be followed since a summons would have to be
complied with before a section 6333 case could even begin, let alone be
decided.

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