CCA 201103055
Authority to Make Credits or Refunds
ID:
Office:
UILC:
CCA_2010121617002933
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6402.00-00
Number: 201103055
Release Date: 1/21/2011
From: ---
Sent: Thursday, December 16, 2010 5:00:37 PM
To: ---
Cc: ---
Subject: Refund FAQs
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I have attached our comments to the Refund Inquiries FAQs that you sent to our office for review.
There is no legal requirement that prevents the Service from splitting or direct depositing a refund for prior tax years.
Additionally, I noticed that several of the other questions (specifically questions 4,5,6,8, and 12) under Refund Inquiries incorrectly refer to the Form 8888 by its previous name. This should be changed to reflect the current name of the Form: Allocation of Refund (including Savings Bond Purchases).
Please feel free to contact me with any questions or concerns.
Best regards,
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Attachment: Redacted
Source: view the official PDF
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