Ezel / IRS Rulings / 1316016
Chief Counsel Advice 1316016 Released April 19, 2013 Advice

Advice on the limitations period for an NOL carryback refund claim

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This page covers one taxpayer's ruling from 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 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's office advised that the limitations period in IRC § 6511(d)(2)(A) for net operating loss carrybacks is an additional period for filing a refund claim, not a replacement for the general periods in § 6511(a). On the described facts, a claim filed after the special NOL period but within two years after the tax was paid was timely and valid. The advice relied on Rev. Rul. 65-281.

Ruling snapshot

  • Question: Whether a refund claim involving an NOL carryback was timely filed.
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6511(a) and 6511(d)(2)(A); Rev. Rul. 65-281, 1965-2 C.B. 444.

Full text (IRS public release)

ID: CCA-4111452-13 Number: 201316016
Release Date: 4/19/2013
Office: --------------
UILC: 6511.03-02

From: -----------------
Sent: Wednesday, March 20, 2013 1:08 PM
To: -------------------
Cc: -------------------------------------------------------------------------------------
Subject: NOL Period of Limitations Question ----------

Hi -----------

This email responds to your earlier request for assistance. Please let me know if you
have any further questions.
The refund claim for tax year ------- was timely filed. Section 6511(d)(2)(A) is not the
exclusive limitations period applicable to NOL carrybacks: “the period provided in section
6511(d)(2)(A) of the Code was intended to constitute an additional period within which a
claim for credit or refund of an overpayment of tax for the year to which the loss is carried
might be made rather than a substitution for the periods provided in section 6511(a) of the
Code.” Rev. Rul. 65-281, 1965-2 C.B. 444 (emphasis in original). And so, as applicable to
the facts of this case, “a claim filed after expiration of the period prescribed in section
6511(d)(2)(A) of the Code, but ... within 2 years from the date the tax was paid, is to be
considered timely and valid.” Id.

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