Ezel / IRS Rulings / 1139008
Chief Counsel Advice 1139008 Released September 30, 2011 Advice

CCA 1139008: IRS described the deadline for a refund after a Tax Court decision

Apply this to your situation

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 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.

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2011, and it can't be cited as precedent. Ezel checks the current Internal Revenue Code and IRS guidance and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.