Ezel / IRS Rulings / 201916010

Where to look in the IRM before filing a lien on an additional assessment

Number
201916010
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Filing Notice of Lien
Topics
Procedure, penalties, and administration
Code sections
§ 6323
Ruling dated
March 27, 2019
Publicly released
April 19, 2019
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 2019, 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 2019
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 one-paragraph internal email from the Office of Chief Counsel answering a colleague's question about filing Notices of Federal Tax Lien (NFTLs) when the government makes an additional assessment against a taxpayer. The response gives no legal analysis of its own; it simply points the questioner to the relevant procedures in the Internal Revenue Manual, specifically IRM 5.12.2.3.2(2), IRM 5.12.2.6, and IRM 5.12.2 generally, and offers to discuss further. Federal tax liens arise under IRC § 6323, whose UILC subject here is the filing of the lien notice. Someone would care because the timing and mechanics of refiling or adding a lien after a new assessment affect the government's priority against other creditors.

Ruling snapshot

  • Question: Where in the IRM are the procedures for filing NFTLs on additional assessments?
  • Outcome: Advice given (pointer to IRM sections; no ruling)
  • Key authorities: IRC § 6323; IRM 5.12.2 (5.12.2.3.2(2), 5.12.2.6)

Full text (IRS public release)

ID: CCA_2019032714050352
UILC: 6323.01-00

Number: 201916010
Release Date: 4/19/2019
From:
Sent: Wednesday, March 27, 2019 2:05:03 PM
To:
Cc:
Bcc:
Subject: lien filing question

Regarding filing NFTLs on additional assessments, take a look at IRM 5.12.2.3.2(2), IRM 5.12.2.6 and elsewhere in IRM 5.12.2.

If you would like to talk about this further, please contact me.

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