Ezel / IRS Rulings / 1125035
Chief Counsel Advice 1125035 Released June 24, 2011 Advice

CCA 1125035: CDP request may qualify as an informal 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 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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