Ezel / IRS Rulings / 201850021

Chief Counsel does not object to a lien-release sentence in a draft quitclaim deed

Number
201850021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Real Property
Topics
Procedure, penalties, and administration
Code sections
§ 6339
Ruling dated
November 20, 2018
Publicly released
December 14, 2018
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 2018, 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 2018
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

This is a short, informal Chief Counsel Advice sent as an email about the wording of a draft quitclaim deed. The recipient had proposed adding a sentence to the draft deed, apparently to make clear the property was being conveyed without a federal tax lien attached. Chief Counsel replied that it does not object to adding such a sentence and suggested a slightly different phrasing: "The above-described property is conveyed free and clear of the federal tax lien." No formal ruling or legal analysis is given; it is drafting advice on deed language touching a federal tax lien. The exchange is classified under the rules on the legal effect of deeds of real property (UILC 6339).

Ruling snapshot

  • Question: Does Chief Counsel object to adding a sentence to a draft quitclaim deed stating the property is conveyed free of the federal tax lien?
  • Outcome: Advice given (no objection; alternative wording suggested)
  • Key authorities: UILC 6339.01-00 (legal effect of deed of real property)

Full text (IRS public release)

ID: CCA_2018112005124520
UILC: 6339.01-00

Number: 201850021
Release Date: 12/14/2018
From:
Sent: Tuesday, November 20, 2018 5:12:46 AM
To:
Cc:
Bcc:
Subject: Quitclaim Deed Modification

Good morning.

We don't object to adding a sentence to the draft deed, and we suggest a minor variation on the one you propose: The above-described property is conveyed free and clear of the federal tax lien.

Let me know if you would like to discuss this.

And have a fun and happy Turkey Day!

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