Ezel / IRS Rulings / 201204011

CCA 201204011: A partner must pay the tax before claiming a refund

Number
201204011
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Claims Arising Out of Erroneous Computations
Topics
Procedure, penalties, and administration
Code sections
§ 6230, § 6110
Ruling dated
January 18, 2012
Publicly released
January 27, 2012
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 2012, 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 2012
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 a partner must pay the tax before filing a claim under IRC § 6230(c). The advice reasons that § 6230(c) authorizes a claim for a refund, and a taxpayer cannot claim a refund for an amount that has not been paid.

Ruling snapshot

  • Question: Whether a partner may claim a refund under IRC § 6230(c) before paying the disputed tax.
  • Outcome: advice given
  • Key authorities: IRC §§ 6230(c) and 6110(k)(3).

Full text (IRS public release)

ID: CCA_2012011815260237 Number: 201204011
Release Date: 1/27/2012
Office: ----------
UILC: 6230.03-00

From: -------------------
Sent: Wednesday, January 18, 2012 3:26:20 PM
To: --------------------------
Cc: ----------------------------
Subject: RE: IRC 6230

A partner must pay the tax in order to file a claim under section 6230(c) because that section only authorizes a claim for "refund". Taxpayer cannot claim a refund for an amount that has not been paid.

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