Non-filer portal simplified return starts the assessment limitations period

Plain-English summary

Chief Counsel advised that a one-dollar simplified return filed through the Economic Impact Payment non-filer portal is a federal income tax return, including for the assessment limitations period in section 6501. Revenue Procedure 2020-28 described the 2019 simplified filing as a federal income tax return, and the analogous 2020 procedure expressly stated that a simplified return is a return for all purposes. The advice reasoned that the two years should be treated consistently. It also concluded that a simplified return would satisfy the four-part Beard test for determining whether a filing qualifies as a return.

Ruling snapshot

• Question: Does a one-dollar simplified return filed through the non-filer portal count as a return for section 6501?
• Outcome: advice given, yes
• Key authorities: IRC § 6501; Rev. Procs. 2020-28 and 2021-24; Beard v. Commissioner

Full text (IRS public release)

 ID:        CCA_2022112109034348
 UILC:      6501.04-00

Number: 202248010
Release Date: 12/2/2022
From: -------------------
Sent: Monday, November 21, 2022 9:03:43 AM
To: ---------------------
Cc: ---------------------------------------
Bcc:
Subject: RE: Informal Legal Advice Re: EIP Non filer Portal


Hi -----------,

Our position is that a $1 simplified return filed through the non-filer portal is a return,
including for purposes of section 6501. The best interpretation of the language in Rev.
Proc. 2020-28 is that simplified returns are Federal income tax returns. Additionally, the
analogous revenue procedure for the 2020 tax year, Rev. Proc. 2021-24, states in
section 4.03 that “A simplified return is a Federal income tax return for all purposes.”
2019 and 2020 simplified returns should be treated consistently. Finally, we believe a
simplified return would meet the Beard test.

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Thanks.

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