CCA 201413008
Administrative Adjustments Requests
ID:
UILC:
CCA_2014022710052801
6227.00-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201413008
Release Date: 3/28/2014
From:
Sent: Thursday, February 27, 2014 10:05:29 AM
To:
Cc:
Bcc:
Subject: RE: Question related to AAR advice
Correct on your fist question: we have two years to issue a refund for a AAR from the date of filing of the AAR (unless we get a Form 9247 or 9248 extension). For non-TEFRA claims we have an unlimited time if we don’t issue a notice of disallowance. Neither section 6227(d)(1) nor section 6230(d)(2) allow us to use this longer period for issuing AAR refunds.
Source: view the official PDF
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