Ezel / IRS Rulings / 201603026
Chief Counsel Advice 201603026 Released January 15, 2016 Advice

Refund claim filed within three years was timely

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This page covers one taxpayer's ruling from 2016, 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 2016
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 taxpayer timely filed a 2010 return on April 18, 2011, after Emancipation Day affected the filing deadline. The taxpayer filed an amended return claiming a refund on April 17, 2014. Chief Counsel advised that the refund claim was timely because it was filed within three years after the original return. The fact that the claimed refund arose from a larger student-loan-interest deduction rather than wage withholding did not change the conclusion under the reasoning of Revenue Ruling 2003-41.

Ruling snapshot

  • Question: Was the taxpayer's April 17, 2014 refund claim timely after a timely April 18, 2011 original return?
  • Outcome: Yes, the claim was filed within three years after the return was filed
  • Key authorities: IRC §§ 6511 and 7503; Rev. Rul. 2003-41

Full text (IRS public release)

ID: CCA_2015121715545054 [Third Party Communication:

UILC: 6511.00-00, 7503.00-00 Date of Communication: Month DD, YYYY]

Number: 201603026
Release Date: 1/15/2016
From:
Sent: Thursday, December 17, 2015 3:54:50 PM
To:
Cc:
Bcc:
Subject: RE: Diagreed TAO Emancipation Filing Date/Timely Filing of Refund Claim

Thanks for your patience while I reviewed the case. Here is my understanding of the facts:

4/15/11 is a Friday
4/16/11 is Emancipation Day (a Saturday)
1040 for 2010 filed by the taxpayer on 4/18/11 (a Monday) – because of Emancipation Day being
observed on 4/15/11, the 1040 is timely filed
1040X for 2010 filed by the taxpayer on 4/17/14 (a Thursday)

I very clearly think the 1040X is a timely claim for refund (filed within 3 years from the time the return
was filed), and is very much like situation #3 in Rev. Rul. 2003-41. For your convenience, I am attaching
a copy of Rev. Rul. 2003-41. The only difference between situation #3 and this case is that the refund
being claimed is not from taxes withheld from wages – it is based on a larger student loan interest
deduction. I have consulted with a section 6511 expert in Counsel and she also agrees that the
taxpayer's refund claim is not time-barred. Thus, I support the TAO.

Please let me know if you have any questions.

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