Ezel / IRS Rulings / 1138042
Chief Counsel Advice 1138042 Released September 23, 2011 Advice

CCA 1138042: Incomplete filing can qualify as a timely 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 Advice addressed whether an incomplete filing could preserve a refund claim. The advice stated that although the filing was not a valid formal claim, it was a valid and timely informal claim under the authority identified as Kale because it clearly described the overpayment sought, the tax, and the tax year. The advice noted that the information was sufficient for the IRS to evaluate the claim. It recommended obtaining the missing signature and processing the claim.

Ruling snapshot

  • Question: Can an incomplete filing qualify as a timely informal refund claim when it identifies the overpayment, tax, and tax year?
  • Outcome: advice given
  • Key authorities: IRC § 6511; Kale and related authority

Full text (IRS public release)

ID: CCA_2011072714244347 Number: 201138042
Release Date: 9/23/2011
Office: --------------
UILC: 6511.00-00

From: ----------------------
Sent: Wednesday, July 27, 2011 2:24:51 PM
To: ---------------------
Cc:
Subject: RE: valid claim

Hi--I am well. Hope you are having a good summer. The memo ------- attached is pretty much on point.
While not a valid formal claim, this would be a valid, timely, informal claim under Kale, etc., since it clearly
gives enough information about the overpayment sought, which tax, tax year, etc.--all the information the
Service needs to evaluate the claim. We should be able to get the missing signature and process the
claim.

Attachment: CCA201016056

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