Ezel / IRS Rulings / 201534008
Chief Counsel Advice 201534008 Released August 21, 2015 Advice

Levy proceeds could not be returned after nine-month request period

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This page covers one taxpayer's ruling from 2015, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Currency note: this determination was released in 2015
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 considered whether the IRS could return money collected by levy. The taxpayer did not request return of the funds within nine months after the levy. Based on that delay and the facts of the case, the advice concluded that the Service could not return the funds. Chief Counsel also stated that it disagreed with the holding in Volpicelli and would not support equitable tolling in this situation.

Ruling snapshot

  • Question: Could the IRS return levied funds when the taxpayer waited more than nine months to request their return?
  • Outcome: Advice given
  • Key authorities: IRC § 6343

Full text (IRS public release)

ID: CCA-0416951-15
Office: -------------
UILC: 6343.00-00
Number: 201534008
Release Date: 8/21/2015
From: -----------------------------------------------------------------------
Sent: Thursday 4/16/15 9:51 AM
To: ------------------------------------------------------------------------------------------
Cc: ------------------------------
Subject: FW: request for assignment --------------------

Good morning,

After considering all the facts in this case, the Service cannot return funds to the
taxpayer because they did not request the return of funds within 9 months of the date of
levy. The Office of Chief Counsel disagrees with the holding in Volpicelli and we would
not support applying equitable tolling in this situation. Please let me know if you would
like to discuss.

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