CCA 201044009
Collection Due Process - Levy
ID: CCA_2010101507234855 Number: 201044009
Release Date: 11/5/2010
Office: ---
UILC: 6330.00-00
From: ---
Sent: Friday, October 15, 2010 7:23:52 AM
To: ---
Cc:
Subject: RE: CDP handbook
So long as it is just summary of case law, statutes and regulations there should not be any problem. Note that there is a new development: in the Small Business legislation that Congress passed a few weeks ago, they amended 6330 to exclude federal contractors from the requirement that the IRS give CDP rights before levy. This will enable the IRS to do pre-CDP levies on federal contractors through the Federal Payment Levy Program.
Source: view the official PDF
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