Ezel / IRS Rulings / 201235019

IRS advice on recovering a refund after Joint Committee review

Number
201235019
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tentative Adjustments
Topics
Procedure, penalties, and administration
Code sections
§ 6213, § 6405, § 6411
Ruling dated
June 19, 2012
Publicly released
August 31, 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 advice addresses tentative refunds reviewed by the Joint Committee. It states that if an examination reduces tentative allowances below the jurisdictional amount, the examiner must notify the Joint Committee Specialist group. Otherwise, the source years and carrybacks are submitted for review when the examination or survey is complete. The advice concludes that the IRS is not barred from recovering a refund merely because the Joint Committee previously reviewed it, and that tentative refunds under section 6411 are assessed under section 6213(b)(3).

Ruling snapshot

  • Question: May the IRS recover a tentative refund after the Joint Committee has reviewed it?
  • Outcome: Advice given, prior Joint Committee review does not bar recovery.
  • Key authorities: IRC §§ 6213(b)(3), 6405, and 6411; IRM 4.36.3.7.2(3)

Full text (IRS public release)

ID: CCA_2012061912545022 Number: 201235019
Release Date: 8/31/2012
Office: --------------
UILC: 6405.03-00

From: -----------------------------
Sent: Tuesday, June 19, 2012 12:54:52 PM
To: -------------
Cc:
Subject: RE: IRC 6405

Under IRM 4.36.3.7.2(3), if, because of the examination, the tentative allowances are reduced to less than the jurisdictional amount, the examiner will notify the Joint Committee Specialist group in writing. Otherwise, these source years and their carrybacks will be submitted for review at the completion of their examination or survey.

The Service is not barred from recovering a refund because the JCT previously reviewed it.

Tentative refunds under section 6411 are assessed under section 6213(b)(3).

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