Ezel / IRS Rulings / 201602008

Non-FPLP levy falls under section 6331(a) or (e)

Number
201602008
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Levy and Distraint
Topics
Procedure, penalties, and administration
Code sections
§ 6331
Ruling dated
December 15, 2015
Publicly released
January 8, 2016
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 2016, 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 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 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 considered a levy involving payments from a federal government entity. Counsel concluded that the levy was not issued through the electronic Federal Payment Levy Program and therefore was not a section 6331(h) levy under current IRS practice. It instead fell under section 6331(a), reaching a payment due when the levy was served, or section 6331(e), reaching both the current payment and a future stream of payments.

Ruling snapshot

  • Question: Which levy provision applies when the levy was not issued through the electronic Federal Payment Levy Program?
  • Outcome: Section 6331(a) or (e) applies, not section 6331(h)
  • Key authorities: IRC § 6331(a), (e), and (h)

Full text (IRS public release)

ID: CCA-12150412-15
UILC: 6331.00-00

Number: 201602008
Release Date: 1/8/2016
From: ----------------------
Sent: Tuesday, 12/15/15 4:12pm
To: -------------------------------------
Cc:
Bcc:
Subject: RE: Levy on Federal government entities?

I am sure that this levy was not part of the electronic FPLP program, so it could not be a
6331(h) levy because of the Service’s current practice. So it falls either under (a)
(allowing the Service to levy on whatever payment is due at the time of the levy), or (e)
(allowing the IRS to levy on the payment now due, and the future stream of payments due
in the future).

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