Ezel / IRS Rulings / 1021026
Chief Counsel Advice 1021026 Released May 28, 2010 Advice

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

Apply this to your situation

This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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.

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2010, and it can't be cited as precedent. Ezel checks the current Internal Revenue Code and IRS guidance and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.