CCA 201825030
Sale of Seized Property
ID:
UILC:
CCA_2018060712370551
6335.00-00
Number: 201825030
Release Date: 6/22/2018
From:
Sent: Thursday, June 07, 2018 12:37:06 PM
To:
Cc:
Bcc:
Subject: seizure/sale question
--- and I discussed your question, and we agree that in your case, the Service should follow
6335 and 6337 due to the seizure from the taxpayer. Let me know if you want to discuss further.
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Source: view the official PDF
Nearby sections (25 sections)
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- plr-201825010 · Reg. 301.7701-3 Classification of Certain Business…
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- plr-201825008 · Reg. 301.7701-3 Classification of Certain Business…
- plr-201825007 · Tax On Generation Skipping Transfers
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- plr-201825004 · Private Foundation
- plr-201825003 · Imposition of Gift Tax (Imposed v. Not Imposed)
- plr-201825002 · Other
- plr-201825001 · Extension of Time for Making Certain Elections
- cca-201825031 · Failure to Collect and Pay Over Tax, or Attempt to…
- cca-201825030 · Sale of Seized Property
- cca-201825029 · Validity and Priority of Lien Against Mortgagees,…
- cca-201825028 · Willful Understatement of Liability
- cca-201825027 · Fines and Penalties
- plr-201824011 · Other
- plr-201824010 · Inadvertent Terminations
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- plr-201824008 · Reg. 301.7701-3 Classification of Certain Business…
- plr-201824007 · Reg. 301.7701-3 Classification of Certain Business…
- plr-201824006 · Normalization Rules
- plr-201824005 · Normalization Rules
- plr-201824004 · Inadvertent Terminations
- plr-201824003 · Inadvertent Terminations