Ezel / IRS Rulings / 1025057
Chief Counsel Advice 1025057 Released June 25, 2010 Advice

IRS addressed when a refund may be issued after a partner's statute expires

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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

The IRS advised that IRC § 6230(d)(1) generally prohibits issuing a refund after the period under IRC § 6229 has expired. It identified exceptions for the periods described in § 6230(d)(2), (3), or (4). Without Form 9247 or Form 9248, or another basis showing that the partner's statute remains open, the IRS could not issue the refund.

Ruling snapshot

  • Question: May the IRS issue a refund after the period under IRC § 6229 has expired?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6229 and 6230(d)(1)-(4); Forms 9247 and 9248.

Full text (IRS public release)

ID: CCA_2010052416305337 Number: 201025057
Release Date: 6/25/2010
Office: ----------
UILC: 6230.00-00

From: --------------------
Sent: Monday, May 24, 2010 4:30:56 PM
To: -----------------------
Cc: ------------
Subject: RE: AAR question

Section 6230(d)(1) prohibits issuing a refund after the period under section 6229 has expired unless the
refund falls with the periods specified in subsections (2), (3) or (4).

So unless we have a Form 9247 or 9248, or the partner's statute is otherwise open, we cannot issue a
refund

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