Ezel / IRS Rulings / 201536020
Chief Counsel Advice 201536020 Released September 4, 2015 Advice

Post-assessment-deadline payment is refundable only within section 6511

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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

A payment made after the assessment limitations period expires is an overpayment even if no tax was actually due. The IRS has authority to refund that payment, and a taxpayer filing a late amended return with the payment need not submit a separate refund claim. That administrative rule does not eliminate the refund limitations period. The payment may be refunded only within the deadlines imposed by section 6511.

Ruling snapshot

  • Question: May the IRS refund a payment made after the assessment statute expired without regard to the refund limitations period?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6401(a), 6401(c), 6402(a), 6511; Rev. Rul. 74-580

Full text (IRS public release)

ID: CCA_2015081916481211
UILC: 6511.00-00

Number: 201536020
Release Date: 9/4/2015
From:
Sent: Wednesday, August 19, 2015 4:48:12 PM
To:
Cc:
Bcc:
Subject: FW: Payments made after the ASED

A tax payment made to the Service after the expiration of the period of limitation on
assessment is considered an overpayment, even if there was no tax liability. Section
6401(a) & (c). The Service has authority to refund overpayments, but only within the
applicable period of limitations. Section 6402(a); Rev. Rul. 74-580. The IRM in
section 25.6.1.10.2.5.6.2 (10-11-2012) Claim for an Amount Paid After the ASED,
(stating “If an amended return is filed after the expiration of the period of limitations on
assessment, any amount paid with that return must be refunded to the taxpayer. The
taxpayer does not need to file a claim for refund in order to receive a refund of the
payment made with the late filed amended return for additional tax assessment.”) is
discussing the need for filing a claim, not the applicability of the period of
limitations. Therefore, a payment made after the ASED may be refunded to the
taxpayer, but only within the limitations set forth in section 6511.

If you have any further questions, please do not hesitate to contact me.

Yours,

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