Periods of Limitation on Suits (Barred v. Not Barred)

ID:
Office:
UILC:
CCA_2010100616544044
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6532.00-00
Number: 201044006
Release Date: 11/5/2010
From: ---
Sent: Wednesday, October 06, 2010 4:54:41 PM
To: ---
Cc: ---
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Subject: Refund Suit SOL
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You asked whether the general six-year statute of limitations for bringing claims against the government under 28 U.S.C. § 2401 and 2501 applies to tax refund suits brought under section 7422. It is the position of the Office of Chief Counsel that the six-year statute of limitations set forth in 28 U.S.C. § 2401 and 2501 does not apply in situations where a taxpayer has filed a timely claim for refund and the Service has not issued a valid notice of claim disallowance. In such situations, the taxpayer may file a suit for refund at any time six months after a timely claim for refund was filed. See Rev. Rul.
56-381, 1956-2 C.B. 953.
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