Ezel / IRS Rulings / 201139008

CCA 201139008: IRS described the deadline for a refund after a Tax Court decision

Number
201139008
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Time for Filing Claim
Topics
Procedure, penalties, and administration
Code sections
§ 6230
Ruling dated
September 16, 2011
Publicly released
September 30, 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 Advice stated that the IRS had two years from the date a Tax Court decision became final to issue a resulting refund. The advice explained that a decision becomes final 90 days after entry, and applied that timing rule to identify the IRS's refund deadline in the redacted matter.

Ruling snapshot

  • Question: When did the IRS have to issue a refund resulting from a final Tax Court decision?
  • Outcome: advice given
  • Key authorities: IRC §§ 6230(c)(2)(B), 6230(d)(5), and 6230(d)(3)

Full text (IRS public release)

ID: CCA_2011091609042337 Number: 201139008
Release Date: 9/30/2011
Office: ----------
UILC: 6230.03-01

From: --------------------
Sent: Friday, September 16, 2011 9:04:35 AM
To: -----------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------
Subject: RE-----------------Campus Request for Advice on TEFRA case

We have two years from the date a Tax Court decision becomes final to issue any
resulting refund. I.R.C. 6230(c)(2)(B), 6230(d)(5) and 6230(d)(3). A decision becomes
final 90 days after the decision is entered. So we have until July ------- to issue the refund.

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