Timeliness of Claim

ID:
Office:
UILC:
CCA_2012041213454516
---
6511.01-00, 6511.01-03, 6511.02-
04, 6511.09-00
Number: 201220033
Release Date: 5/18/2012
From: ---
Sent: Thursday, April 12, 2012 1:45:50 PM
To: ---
Cc:
Subject: RE: Claim for Refund Question
Take a look at Rev. Rul. 76-511. There are two parts of section 6511 that have to be satisfied. Omohundro, Miller, and the revenue ruling confirm that for purposes of a claim for refund made on a late-filed income tax return, the claim satisfies the three-year period under section 6511(a). However, section 6511(b) provides a limit on the amount of the refund that is allowable. Section 6511(b)(2)(A) provides that when the three-year period of section 6511(a) is satisfied, the amount of the refund that is allowable is the amount of tax paid within the three-year period (plus the period of any extension of time to file) preceding the filing of the claim ("lookback period"). Thus for a claim filed on ------, only amounts paid on or after ---(assuming there was no extension of time to file) may be refunded. You state that the year at issue is ---. I'm assuming the tax at issue is withholding and/or estimated tax, which pursuant to section 6513(b) would be deemed paid on ---, which would be well outside of the three-year lookback period. Accordingly, the taxpayer would not be entitled to a refund of any of those payments. Of course, if the taxpayer made any other payments that fell within the lookback period then the taxpayer might be entitled to a refund of those payments (assuming the taxpayer actually overpaid their taxes).
Please let me know if you have any questions.
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