Ezel / IRS Rulings / 201602006
Chief Counsel Advice 201602006 Released January 8, 2016 Advice

Attorney payments may support continuous wage levy

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This page covers one taxpayer's ruling from 2016, 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 2016
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 a levy on payments to an attorney that might qualify as federal payments. The IRS implements section 6331(h) only through electronic levies served on federal agencies under the Federal Payment Levy Program, not through other levy types. Counsel therefore advised that the levy fell under section 6331(a) or the continuous wage-levy rule in section 6331(e). The regulation's broad definition of wages could support treating the attorney's payments as subject to a continuous wage levy.

Ruling snapshot

  • Question: Does section 6331(h) govern a nonelectronic levy on federal payments to an attorney?
  • Outcome: No, the levy falls under section 6331(a) or potentially the continuous wage-levy rule in section 6331(e)
  • Key authorities: IRC § 6331(a), (e), and (h)

Full text (IRS public release)

ID: CCA-12150342-15
UILC: 6331.00-00

Number: 201602006
Release Date: 1/8/2016
From: ----------------------
Sent: Tuesday, 12/15/15 3:42pm
To: ---------------
Cc: ---------------------
Bcc:
Subject: RE: Levy on Federal government entities?

My two cents. Even though the payments to the attorney may be considered federal payments, the IRS
has only implemented section 6331(h) by serving electronic levies on other federal agencies in a program
called the “Federal Payment Levy Program.” It does not rely on section 6331(h) to serve any other type
of levies. So this is either an (a) or an (e) (wage) levy. I suppose the regulation’s definition of “wages”
is broad enough to treat this as a continuous wage levy.

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