CCA 201138042
Limitations on Credit or Refund (Barred v. Not Barred)
ID: CCA_2011072714244347 Number: 201138042
Release Date: 9/23/2011
Office: ---
UILC: 6511.00-00
From: ---
Sent: Wednesday, July 27, 2011 2:24:51 PM
To: ---
Cc:
Subject: RE: valid claim
Hi--I am well. Hope you are having a good summer. The memo --- attached is pretty much on point.
While not a valid formal claim, this would be a valid, timely, informal claim under Kale, etc., since it clearly gives enough information about the overpayment sought, which tax, tax year, etc.--all the information the Service needs to evaluate the claim. We should be able to get the missing signature and process the claim.
Attachment: CCA201016056
Source: view the official PDF
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