Appeals cannot allow a refund after the suit period expires

Number

201504014

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous)

Topics

Procedure, penalties, and administration

Code sections

§ 6514

Ruling dated

July 31, 2014

Publicly released

January 23, 2015

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 2015, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

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 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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