Ezel / IRS Rulings / 201549029

Reconsideration does not extend refund-suit deadline

Number
201549029
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Reconsideration by Secretary
Topics
Procedure, penalties, and administration
Code sections
§ 6532
Ruling dated
October 28, 2015
Publicly released
December 4, 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 advised that the law governing the deadline for a refund suit had not changed. Once the two-year period under IRC § 6532(a)(1) expires, the IRS cannot allow the refund unless the taxpayer filed suit on time or the taxpayer and the IRS executed Form 907 within that period. Asking the IRS to reconsider a disallowance after it mailed the notice does not extend the deadline. The advice underscores that administrative reconsideration does not preserve the right to sue for a refund.

Ruling snapshot

  • Question: Does reconsideration of a refund disallowance extend the two-year period for filing suit?
  • Outcome: Advice given
  • Key authorities: IRC § 6532(a)(1)

Full text (IRS public release)

ID: CCA_2015102811112321
UILC: 6532.02-06

Number: 201549029
Release Date: 12/4/2015
From:
Sent: Wednesday, October 28, 2015 11:11:24 AM
To:
Cc:
Bcc:
Subject: RE: 6514 & 6532

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The law in this area has not changed. No refund can be allowed if the 2-year period under § 6532(a)(1) for filing suit has expired, unless the taxpayer has filed suit within that period or taxpayer and the IRS have executed an Agreement to Extend the Time to Bring Suit (Form 907) within the period of limitation. Reconsideration after the mailing of the notice of disallowance does not extend the 2-year period.

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