Office of Chief Counsel
Internal Revenue Service
memorandum
Number:
Release Date: 8/3/2012
CC:PA:04 :DSkinner
GL-105093-12
UILC: 7101.00-00
date
: April 13, 2012
to
: Michael R. Fiore
Associate Area Counsel (Boston, Group 2)
(Small Business/Self-Employed)
from
: Mitchel S. Hyman
Senior Technician Reviewer, Branch 3
(Procedure & Administration)
subject
: Bond in lieu of Notice of Federal Tax Lien
This Chief Counsel Advice responds to your request for assistance. This advice may
not be used or cited as precedent.
ISSUES
Whether it is appropriate for the Service to accept a collateral agreement and bond in
lieu of the Service’s filing a Notice of Federal Tax Lien (NFTL)?
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