CCA 201125035
Authority to Make Credits or Refunds
ID: CCA_2011053110472155 Number: 201125035
Release Date: 6/24/2011
Office: ---
UILC: 6402.00-00
From: ---
Sent: Tuesday, May 31, 2011 10:47:23 AM
To: ---
Cc:
Subject: RE: CDP cases and overpayments - where does the 2 year lookback period start
Is the question whether the taxpayer's request for a CDP hearing can qualify as an informal claim for refund? Possibly yes, maybe depending on whether the taxpayer specifically requested a refund in the request.
Source: view the official PDF
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