Ezel / IRS Rulings / 200911027

CCA 200911027: An overpayment could not be refunded after the limitation period expired

Number
200911027
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Credit of Overpayment Against Any Tax Liability; Limitations on Credit or Refund (Barred v. Not Barred)
Topics
Procedure, penalties, and administration
Code sections
§ 6402, § 6511
Ruling dated
February 5, 2009
Publicly released
March 13, 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 advised that the IRS may not refund or credit an overpayment after the refund statute expiration date. The funds in the case were beyond that deadline and therefore could not be refunded or credited. Transferring the funds to excess collections was appropriate.

Ruling snapshot

  • Question: Could the IRS refund or credit funds after the refund limitation period expired?
  • Outcome: Advice given: no, and transferring the funds to excess collections was appropriate.
  • Key authorities: IRC §§ 6402 and 6511.

Full text (IRS public release)

ID: CCA_2009020516464319 Number: 200911027
Release Date: 3/13/2009
Office: -----------
UILC: 6402.01-00, 6511.00-00

From: ----------------------
Sent: Thursday, February 05, 2009 4:46:45 PM
To: -------------------------
Cc:
Subject: Your question

The Service may not refund or credit an overpayment after the refund statute expiration date (RSED). Thus, in your case, the funds can't be refunded or credited because it is beyond the RSED. Transferring the funds to excess collections is appropriate. If you have any questions, please contact me.

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