🧪 TEST MODE ACTIVE Use test card: 4242 4242 4242 4242
Ezel / IRS Rulings / 201919014
Chief Counsel Advice 201919014 Released May 10, 2019 Advice

Bank account was not exempt from levy

Apply this to your situation

This page covers one taxpayer's ruling from 2019, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, 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 resolved one taxpayer's situation on its specific facts, 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

In a brief email responding to an informal section 6334 question, Chief Counsel confirmed that the bank account at issue was not exempt from levy. The public release contains only that conclusion and does not disclose the taxpayer, the account’s characteristics, the asserted exemption, or any supporting factual or legal analysis.

Ruling snapshot

  • Question: Was the bank account exempt from levy under section 6334?
  • Outcome: advice given: no
  • Key authority: IRC § 6334

Full text (IRS public release)

ID:      CCA_2019041814231120
UILC:    6334.01-00

Number: 201919014
Release Date: 5/10/2019
From:
Sent: Thursday, April 18, 2019 2:23:11 PM
To:
Cc:
Bcc:
Subject: RE: Informal Question re IRC § 6334




What I said in the voice message is that we agree that the bank account is not exempt
from levy.

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2019, and it can't be cited as precedent. Ezel checks the current Internal Revenue Code and IRS guidance and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.