Ezel / IRS Rulings / 200908030

CCA 200908030: Section 6228 deadline limited Form 870-PT refund settlement

Number
200908030
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Period for Filing Petition
Topics
Procedure, penalties, and administration
Code sections
§ 6228
Ruling dated
November 5, 2008
Publicly released
February 20, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
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 is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, 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

Chief Counsel considered the deadline for signing Form 870-PT in connection with a refund. The email agreed that the end of the period under § 6228(a)(2) was the time limit for signing the form. It stated a broader procedural principle that the IRS should not settle items after every relevant assessment and refund period had expired. The released text provides no additional facts about the administrative adjustment request.

Ruling snapshot

  • Question: How late could Form 870-PT be signed for the refund at issue?
  • Outcome: Advice given: no later than the end of the § 6228(a)(2) period.
  • Key authorities: IRC § 6228(a)(2).

Full text (IRS public release)

ID: CCA_2008110509300737 Number: 200908030
Release Date: 2/20/2009
Office: -------------
UILC: 6228.02-00

From: --------------------
Sent: Wednesday, November 05, 2008 9:30:07 AM
To: ---------------------
Cc: -------------------------------
Subject: RE: AAR------------

I agree that the end of the 6228(a)(2) period is the limit on the time the 870-PT could be signed for the
refund. We should not settle items after all relevant periods for assessment and refund have expired.

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