CCA 201418049
Limitation of Amount
ID:
UILC:
CCA_2014041415232801
6511.01-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201418049
Release Date: 5/2/2014
From:
Sent: Monday, April 14, 2014 3:23:28 PM
To:
Cc:
Bcc:
Subject: RE: Follow up TEFRA question
The claim would be non-TEFRA so that they can file the claim within 2 years of payment under section 6511(b)(2)(B), even though the payment was for a different item, i.e, the money is fungible for this purpose. Any refund claim would be limited to the amount paid in the two year period. Id. Under Lewis v. Reynolds (S.C.t) , we can raise any non-TEFRA offsets to the refund claim.
Source: view the official PDF
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