Ezel / IRS Rulings / 201125036

CCA 201125036: Refund request must ordinarily be made in writing

Number
201125036
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 advised that there normally must be a written request for a refund that can be treated as an informal claim. The advice identifies a request in a collection due process hearing request, a Tax Court petition, or another communication with Appeals during the hearing as possible places for that written request.

Ruling snapshot

  • Question: What form must a refund request take to qualify as an informal claim during a collection due process matter?
  • Outcome: Advice given.
  • Key authorities: IRC § 6402; CDP hearing request; Tax Court petition.

Full text (IRS public release)

ID: CCA_2011053111143655 Number: 201125036
Release Date: 6/24/2011
Office: ----------------------------
UILC: 6402.00-00

From: ---------------------
Sent: Tuesday, May 31, 2011 11:14:37 AM
To: ----------------
Cc:
Subject: RE: Request for a Collection due process hearing.pdf ------------------------------------

There normally has to be something in writing requesting a refund that we can deem an informal claim,
whether it is on the CDP hearing request, Tax Court petition, or other communication with Appeals during
the CDP hearing.

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