Ezel / IRS Rulings / 201504014
Chief Counsel Advice 201504014 Released January 23, 2015 Advice

Appeals cannot allow a refund after the suit period expires

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This page covers one taxpayer's ruling from 2015, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Currency note: this determination was released in 2015
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 advised that Appeals could not allow a refund claim after the two-year period for filing a refund suit had expired. A different Chief Counsel Advice cited by the taxpayer did not address the IRC § 6514 issue and, like other CCAs, had no precedential value. The advice acknowledged that its conclusion conflicted with the Eighth Circuit's decision in Kaffenberger v. United States. The IRS's later action on decision acquiesced in that result only within the Eighth Circuit.

Ruling snapshot

  • Question: Could Appeals allow the taxpayer's refund claim after the two-year period for filing suit had expired?
  • Outcome: Advice given, the claim could not be allowed
  • Key authorities: IRC § 6514; Kaffenberger v. United States, 314 F.3d 944 (8th Cir. 2003); AOD 2004-04

Full text (IRS public release)

ID: CCA-73114-14 [Third Party Communication:

UILC: 6514.00-00 Date of Communication: Month DD, YYYY]

Number: 201504014
Release Date: 1/23/2015
From: ----------------
Sent: 7/31/2014
To: --------------------------------------------------------
Cc: -----------------------------------------------------------------------------------------------------------------
Bcc:
Subject: RE: Appeals Officer Question re Refund Claim

I'm writing in response to your question about whether Appeals can allow the TP claim after the 2 years
limitation to file suit has run.

It should first be noted that CCAs do not have precedential value. Further, the CCA the taxpayer cites to
does not address the I.R.C. § 6514 question at hand here.

In answer to your question, Appeals cannot allow a claim for refund after the 2-year period for filing suit
has expired. Although this is not consistent with Kaffenberger v. United States, 314 F.3d 944 (8th Cir.
2003), in a subsequent action on decision our office determined we would only acquiesce to that decision
in the 8th Circuit. Kaffenberger v. United States, 314 F.3d 944 (8th Cir. 2003), action on dec., 2004-04
(Sept. 1, 2004).

Please let -------------------know if you have any questions or wish to discuss further

Best,

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