Ezel / IRS Rulings / 201526011

Refund lookback example applies to all taxpayers

Number
201526011
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Limitations on Credit or Refund (Barred v. Not Barred); Limitation of Amount
Topics
Procedure, penalties, and administration
Code sections
§ 6511
Ruling dated
May 22, 2015
Publicly released
June 26, 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.

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 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 confirmed that an Internal Revenue Manual example correctly stated its position on applying the refund limitation in section 6511(b)(2). The approach illustrated in IRM 25.6.1.10.2.7.2.2(4) applied to all taxpayers and could be used in training materials. Counsel separately noted that the calculation of interest was a different issue and was not resolved by the advice.

Ruling snapshot

  • Question: Did the Internal Revenue Manual example correctly apply section 6511(b)(2), and could its approach be used generally?
  • Outcome: Advice given that the example was correct and applicable to all taxpayers.
  • Key authorities: IRC § 6511(b)(2); IRM 25.6.1.10.2.7.2.2(4).

Full text (IRS public release)

ID: CCA_2015052209050610
UILC: 6511.00-00, 6511.01-00

Number: 201526011
Release Date: 6/26/2015
From:
Sent: Friday, May 22, 2015 9:05:06 AM
To:
Cc:
Bcc:
Subject: POSTN-108050-15 - "Pools of recovery" concept

Hi ------,

Thanks very much for making time for our call yesterday morning. As we discussed, your office requested our views on whether the example in IRM 25.6.1.10.2.7.2.2(4) accurately reflects -------- position on the application of section 6511(b)(2). We in -------- believe that the example and explanation in IRM 25.6.1.10.2.7.2.2(4) correctly reflects Chief Counsel’s position, that the approach taken in this section is applicable to all taxpayers, and that the example and the approach it illustrates can be incorporated into training materials. In reaching our conclusion, we considered the additional information you sent yesterday afternoon considering interest. Calculation of interest is a separate issue.

If you have any questions or would like to discuss this further, just let me know.

Best,
-------

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