Ezel / IRS Rulings / 201044006

CCA 201044006: Six-year general limitations periods do not bar certain refund suits

Number
201044006
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Periods of Limitation on Suits (Barred v. Not Barred)
Topics
Procedure, penalties, and administration
Code sections
§ 6532, § 7422
Ruling dated
October 6, 2010
Publicly released
November 5, 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

Chief Counsel Advice states that the general six-year limitations periods in 28 U.S.C. §§ 2401 and 2501 do not apply to a tax refund suit under IRC § 7422 when the taxpayer filed a timely refund claim and the IRS has not issued a valid notice disallowing the claim. In that situation, the advice states that the taxpayer may file a refund suit six months after filing the timely claim. It cites Rev. Rul. 56-381.

Ruling snapshot

  • Question: When may a taxpayer bring a refund suit after filing a timely refund claim?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6532 and 7422; 28 U.S.C. §§ 2401 and 2501

Full text (IRS public release)

ID: CCA_2010100616544044 Number: 201044006
Release Date: 11/5/2010
Office: ----------------------------
UILC: 6532.00-00

From: ---------------------
Sent: Wednesday, October 06, 2010 4:54:41 PM
To: ----------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------
Subject: Refund Suit SOL

You asked whether the general six-year statute of limitations for bringing claims against the government under 28 U.S.C. § 2401 and 2501 applies to tax refund suits brought under section 7422. It is the position of the Office of Chief Counsel that the six-year statute of limitations set forth in 28 U.S.C. § 2401 and 2501 does not apply in situations where a taxpayer has filed a timely claim for refund and the Service has not issued a valid notice of claim disallowance. In such situations, the taxpayer may file a suit for refund at any time six months after a timely claim for refund was filed. See Rev. Rul. 56-381, 1956-2 C.B. 953.

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