CCA 201109018: A refund claim filed within three years of the original return was timely

Plain-English summary

Chief Counsel advice addressed whether an amended return and refund claim was timely after Hurricane Rita postponed filing and payment deadlines. Under IRC § 6511(a), the claim was timely if filed within three years of the original return or two years of payment, whichever period ended later. The taxpayer's original return was timely because the disaster postponement under IRC § 7508A extended its filing deadline to February 28, 2006. The amended return and refund claim was timely because it was filed within three years of the original return. The advice concluded that the due date for the amended return did not control and Treas. Reg. § 301.7508A-1(b)(4) did not change the analysis.

Ruling snapshot

• Question: Was a disaster-related amended return and refund claim filed within the applicable limitation period?
• Outcome: Advice given.
• Key authorities: IRC §§ 6511(a) and 7508A; Treas. Reg. § 301.7508A-1(b)(4).

Full text (IRS public release)

ID: CCA_2011020215501624 Number: 201109018
Release Date: 3/4/2011
Office: --------------
UILC: 6511.00-00, 7508A.00-00

From: ---------------
Sent: Wednesday, February 02, 2011 3:50:17 PM
To: --------------
Cc: ------------
Subject: FW: Disaster related refund claim-Request for assistance

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Section 6511(a) of the Code explains that an amended return/claim for refund is timely if filed 3 years from the date the original return was filed or 2 years from the date the tax was paid, whichever period expires later.

Here, the taxpayer’s original return for -------, which was originally due on ------------------, was filed on -----------------------. The return was timely filed because the taxpayer filed an extension to file the ------ return, thereby extending the due date for filing the ------- return to -------------------
-------. Prior to October 15, 2005, Hurricane Rita struck Texas. Hurricane Rita was a presidentially declared disaster and filing and payment deadlines were postponed pursuant to section 7508A of the Code. Because the taxpayer was an affected taxpayer with respect to Hurricane Rita, the due date for filing the ------ return was postponed until Feb. 28, 2006, pursuant to section 7508A of the Code. The taxpayer’s ------ return as filed on -----------------------
------- was timely filed.

On ----------------------, the taxpayer filed an amended return/claim for refund. The amended return/claim for refund was filed within 3 years of the date the original return was filed --------------
------------- as required by section 6511(a). Therefore, the amended return/claim for refund was timely filed.

Section 6511(a) does not look to the date the amended return/claim for refund is due, therefore Section 301.7508A-1(b)(4) does not impact the analysis.

If you have any questions, please let me know.

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