Ezel / IRS Rulings / 201125035

CCA 201125035: CDP request may qualify as an informal refund claim

Number
201125035
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
May 31, 2011
Publicly released
June 24, 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 considered whether a taxpayer’s request for a collection due process hearing could qualify as an informal claim for a refund. The advice says that it possibly could, depending on whether the taxpayer specifically requested a refund in the hearing request.

Ruling snapshot

  • Question: Can a request for a collection due process hearing qualify as an informal refund claim?
  • Outcome: Advice given, subject to the content of the request.
  • Key authorities: IRC § 6402; collection due process hearing request.

Full text (IRS public release)

ID: CCA_2011053110472155 Number: 201125035
Release Date: 6/24/2011
Office: ----------------------------
UILC: 6402.00-00

From: ---------------------
Sent: Tuesday, May 31, 2011 10:47:23 AM
To: ----------------
Cc:
Subject: RE: CDP cases and overpayments - where does the 2 year lookback period start

Is the question whether the taxpayer's request for a CDP hearing can qualify as an informal claim for
refund? Possibly yes, maybe depending on whether the taxpayer specifically requested a refund in the
request.

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