Ezel / IRS Rulings / 201311025

CCA 201311025: CCA explains AAR filing and refund-petition periods

Number
201311025
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Administrative Adjustments Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6227, § 6228, § 6230, § 6229
Ruling dated
December 13, 2012
Publicly released
March 15, 2013
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 2013, 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 2013
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 explains that section 6227 generally provides three years to file an administrative adjustment request, including for affected carryover years. After an AAR is filed, section 6228(b)(2)(B) gives the partner two years from the AAR date to petition. The advice also notes that section 6230(d)(2) is an exception allowing a refund during the two-year AAR petition period.

Ruling snapshot

  • Question: What did the IRS determine under the cited Code provisions?
  • Outcome: advice.
  • Key authorities: IRC § 6227; IRC § 6228; IRC § 6230; IRC § 6229

Full text (IRS public release)

ID: CCA_2012121313173537 Number: 201311025
Release Date: 3/15/2013
Office: ---------
UILC: 6227.00-00

From: --------------------
Sent: Thursday, December 13, 2012 1:18:01 PM
To: ---------------------
Cc: ------------
Subject: RE: 1041X AAR statute for True Up

Correct. Section 6227 provides 3 years to file an AAR (the same time limit applies to any carryover years that are affected by the revised k-1 amounts). Once an AAR is filed, section 6228(b)(2)(B) gives the partner two years from the date of the AAR to petition the AAR. The petition period can be extended by Form 9247 or the current Form 872, but not the current Form 872-H which does not have TEFRA extension language added.

Section 6230(d) provides that no refund may be issued after the period under section 6229 expires unless an exception applies. One of the exceptions is section 6230(d)(2): it provides that we may issue a refund within the two year AAR petition period.

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