CCA 201040017
Reports of Refunds and Credits
ID: CCA_2010091516573850 Number: 201040017
Release Date: 10/8/2010
Office: ---
UILC: 6405.00-00
From: ---
Sent: Wednesday, September 15, 2010 4:57:39 PM
To: ---
--
Cc: ---
Subject: JCT Review for Withholding Refund Scenarios
The GCM in question does not have any precedential value and must not be cited as authority. Treas.
Reg. § 301.6402-4 controls in these scenarios. Moreover, the analysis in the GCM actually supports this position because it provides that the regulation section needed to be revised in order for it not to be applicable to your scenarios. Treasury and the IRS never revised this regulation section. The rest of the analysis in the GCM is dicta and not relevant to the discussion.
Source: view the official PDF
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