Ezel / IRS Rulings / 200947038

CCA 200947038: Limits on claiming additional losses after an amendment period expires

Number
200947038
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Limitations on Credit or Refund (Barred v. Not Barred); Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
Topics
Procedure, penalties, and administration
Code sections
§ 6511, § 7508A, § 6110
Publicly released
November 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

This Chief Counsel advice addresses whether a taxpayer may amend a return to claim additional losses after the time to amend has expired. It states that § 6511(d)(2) permits amendment of redacted returns to claim carrybacks for losses that were greater than income and were not available when the return was filed. It also states that once the time to amend has passed, the taxpayer cannot claim additional losses that were not reported on the original return.

Ruling snapshot

  • Question: May a taxpayer claim additional unreported losses after the time to amend the return has expired?
  • Outcome: Advice given
  • Key authorities: IRC § 6511(d)(2); IRC § 7508A

Full text (IRS public release)

ID: CCA_2009100908045424 Number: 200947038
Release Date: 11/20/2009
Office: ---------------
UILC: 6511.00-00, 7508A.00-00

From: ---------------
Sent: Friday, October 09, 2009 8:05:00 AM
To: -------------------------------------------------------------- Cco: ----------------- Subject: FW:--------income tax return

Your analysis is correct as I have been advised by -----------------------... If the time to amend the ------- return has expired, then under 6511(d)(2) the taxpayer can amend -------
-------, -------, and ------- returns to claim carrybacks is with respect to losses claimed on the ------- that were not available to the taxpayer at the time of filing, i.e., the losses were greater than income.

So, if time to amend the ------- return has passed, the taxpayer cannot claim any additional losses that were not reported on the ------- return.

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