CCA 200915036
Levy and Distraint
ID:
Office:
UILC:
CCA_2008112509541945
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6331.00-00
Number: 200915036
Release Date: 4/10/2009
From: ---
Sent: Tuesday, November 25, 2008 9:54:29 AM
To: ---
Cc: ---
Subject: RE: Digital signatures ---
The IRS currently uses digital signatures for levies. --- levies contain the signature of an ---manager, which are stored in the national electronic library and are accessed when the levy job is processed. A search of the IRM provisions pertaining to levies did not reveal any sections requiring a manual signature for a levy.
If the AD you mention in your email can contact me with information about who they received the contrary advice from, I will look into it further. Thank you.
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Source: view the official PDF
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