Ezel / IRS Rulings / 1124020
Chief Counsel Advice 1124020 Released June 17, 2011 Advice

CCA 1124020: Late return does not defeat a timely refund claim

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This page covers one taxpayer's ruling from 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 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

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.

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