CCA 201107013
Limitations on Credit or Refund (Barred v. Not Barred)
ID: CCA_2010100417210544 Number: 201107013
Release Date: 2/18/2011
Office: ---
UILC: 6511.00-00
From: ---
Sent: Monday, October 04, 2010 5:21:06 PM
To: ---
Cc:
Subject: RE: IRC 6511 Appeals Case
---
Based solely on these facts, the section 6511 period for filing a refund claim based on the net operating losses at issue is expired. The protective claim for the --- year relating to the Ponzi scheme losses would not operate to allow the taxpayer to now file a refund claim based on the net operating losses. Please let me know if you would like to discuss further.
Source: view the official PDF
Nearby sections (25 sections)
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