Ezel / IRS Rulings / 201021026

Counsel describes an estate-based route to seek a refund for a decedent

Number
201021026
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Estates or Trusts
Topics
Procedure, penalties, and administration
Code sections
§ 6012
Ruling dated
April 28, 2010
Publicly released
May 28, 2010
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 2010, 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 2010
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 considers how a decedent's brother could seek a refund of an amount that was improperly assessed. The advice states that the brother could open an estate for the decedent and seek appointment as executor or administrator. He could then file an amended return on behalf of the estate seeking a refund.

Ruling snapshot

  • Question: How could a decedent's brother seek a refund of an improperly assessed amount?
  • Outcome: Advice given
  • Key authorities: IRC § 6012(b)(1)

Full text (IRS public release)

ID: CCA_2010042810471043 Number: 201021026
Release Date: 5/28/2010
Office: --------------
UILC: 6012.05-01

From: --------------------
Sent: Wednesday, April 28, 2010 10:47:13 AM
To: ---------------------
Cc:
Subject: RE: 6012(b)(1)

I would think the only way to get the money back would be to open an estate for the decedent and have
the brother seek appointment as executor/administrator. Then he could file an amended return on behalf
of the estate seeking refund of any amount improperly assessed.

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