Ezel / IRS Rulings / 1235019
Chief Counsel Advice 1235019 Released August 31, 2012 Advice

IRS advice on recovering a refund after Joint Committee review

Apply this to your situation

This page covers one taxpayer's ruling from 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 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 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).

---------------------------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------------------------

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2012, 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.