CCA 200911027
Limitations on Credit or Refund (Barred v. Not Barred)
ID: CCA_2009020516464319 Number: 200911027
Release Date: 3/13/2009
Office: ---
UILC: 6402.01-00, 6511.00-00
From: ---
Sent: Thursday, February 05, 2009 4:46:45 PM
To: ---
Cc:
Subject: Your question
The Service may not refund or credit an overpayment after the refund statute expiration date (RSED). Thus, in your case, the funds can't be refunded or credited because it is beyond the RSED. Transferring the funds to excess collections is appropriate. If you have any questions, please contact me.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200912017 · Disclosure of Reportable Transactions
- cca-200912016 · Tax Matters Partner
- cca-200912015 · Disclosure of Reportable Transactions
- cca-200912014 · Affected Item
- cca-200912013 · Affected Item
- cca-200912012 · Trade or Business (Deductible v. Not Deductible)
- cca-200912011 · Employees
- cca-200912010 · Dyed Fuel Sold for Use or Used in a Taxable Use
- cca-200912009 · Service Recipient Only
- cca-200911031 · Miscellaneous Issues
- cca-200911030 · Disclosure of Partnership Return
- cca-200911029 · Disclosure to Contractors
- cca-200911027 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200911026 · Signing of Corporation Returns
- cca-200911025 · Settlement Agreement
- cca-200911024 · Partner May Waive Rights
- cca-200911023 · Other Requests
- cca-200911022 · Request for Tax Matters Partner
- cca-200911021 · Levy Procedure
- cca-200911020 · Partner's Return Must Be Consistent with…
- cca-200911019 · Failure to File Partnership Return
- cca-200911018 · Treatment of Electing Large Partnerships
- cca-200911017 · Treatment of Electing Large Partnerships
- cca-200911016 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200911015 · Failure to File Tax Returns or Pay Tax (Addition v. No…