CCA 201124020: Late return does not defeat a timely refund claim

Plain-English summary

Chief Counsel Advice concluded that a refund claim filed within three years after a return was filed can be timely even when the return itself was filed late. The amount refundable is limited to tax paid during the three-year period before the refund claim was filed. On the stated facts, the claim was timely because it was filed within three years of the late return, and the refund amount equaled the tax paid with that return.

Ruling snapshot

• Question: Is a refund claim timely when filed within three years after a late return was filed?
• Outcome: Advice given.
• Key authorities: IRC § 6511(a), (b)(2)(A).

Full text (IRS public release)

ID: CCA_2011051313371949 Number: 201124020
Release Date: 6/17/2011
Office: --------------
UILC: 6511.00-00

From: --------------------------
Sent: Friday, May 13, 2011 1:37:22 PM
To: ---------------------------
Cc:
Subject: 6511 question

A refund claim is timely under section 6511(a) if the claim is filed within three years of the filing of a return, even if the return is untimely. The amount of the refund, however, is limited to tax paid within the three- year period preceding the filing of the refund claim. I.R.C. section 6511(b)(2)(A). Based on the facts in your request for assistance, because the claim was filed within three years of the filing of the late return, the claim is timely. The amount of the refund is equal to the tax paid with the filing of that return.