Ezel / IRS Rulings / 201103055

Counsel addresses refund splitting and direct deposits for prior tax years

Number
201103055
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Authority to Make Credits or Refunds
Topics
Procedure, penalties, and administration
Code sections
§ 6402
Ruling dated
December 16, 2010
Publicly released
January 21, 2011
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 2011, 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 2011
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 advised that no legal requirement prevents the IRS from splitting or directly depositing a refund for prior tax years. The advice also identified several refund FAQ questions that used an outdated name for Form 8888. Counsel recommended updating those references to “Allocation of Refund (including Savings Bond Purchases).”

Ruling snapshot

  • Question: Could the IRS split or directly deposit a refund for a prior tax year, and did the refund FAQs use the current name of Form 8888?
  • Outcome: Advice given
  • Key authorities: Form 8888

Full text (IRS public release)

ID: CCA_2010121617002933 Number: 201103055
Release Date: 1/21/2011
Office: ---------------------
UILC: 6402.00-00

From: --------------------
Sent: Thursday, December 16, 2010 5:00:37 PM
To: --------------------
Cc: --------------------
Subject: Refund FAQs

-----------

I have attached our comments to the Refund Inquiries FAQs that you sent to our office for review.

There is no legal requirement that prevents the Service from splitting or direct depositing a refund for prior
tax years.

Additionally, I noticed that several of the other questions (specifically questions 4,5,6,8, and 12) under
Refund Inquiries incorrectly refer to the Form 8888 by its previous name. This should be changed to
reflect the current name of the Form: Allocation of Refund (including Savings Bond Purchases).

Please feel free to contact me with any questions or concerns.

Best regards,

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Attachment: Redacted

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