Ezel / IRS Rulings / 1149029
Chief Counsel Advice 1149029 Released December 9, 2011 Advice

Refund claim period for a carryback linked to a partnership year

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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 when a partner may file a refund claim for a carryback year after resolution of the source partnership year. It stated that the partner may file within two years under section 6230(c)(2)(B). The advice characterized the carryback as a computational affected item and said the Service may issue the refund under sections 6230(d)(3) and (d)(5), with a refund claim available if it does not do so within that period.

Ruling snapshot

  • Question: When may a partner file a refund claim for a carryback year linked to a source partnership year?
  • Outcome: advice given
  • Key authorities: IRC §§ 6230(c)(2)(B), 6230(d)(3), and 6230(d)(5); Olsen v. United States, 172 F.3d 1311 (Fed. Cir. 1999); Cummings v. Commissioner, T.C. Memo. 1996-282; Bob Hambric Chevrolet v. United States, 849 F. Supp. 500 (W.D. Tex. 1994).

Full text (IRS public release)

ID: CCA_2011120512185137 Number: 201149029
Release Date: 12/9/2011
Office: ----------
UILC: 6230.03-01

From: -------------------
Sent: Monday, December 05, 2011 12:18:59 PM
To: -------------------
Cc: -----------
Subject: RE: Opinion needed on statutes for a Tefra linked investor which is a Joint Committee case

Within two years of the resolution of the source partnership year a partner may file a refund claim for any
carryback year under section 6230(c)(2)(B). The carryback is a computational affected item with respect
to the source partnership year under Olsen v. U.S., 172 F.3d 1311 (Fed. Cir. 1999); Cummings v.
Commissioner, T.C. Memo 1996-282; Bob Hambric Chevrolet v. U.S., 849 F. Supp. 500 (WD Tex. 1994).
Consequently, the Service may issue the refund under section 6230(d)(3) and (d)(5) and the taxpayer
may file a refund claim within the two year period if we fail to do so.

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