Administrative Adjustments Requests

ID:
UILC:
CCA_2014022710222601
6227.00-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201513001
Release Date: 3/27/2015
From:
Sent: Thursday, February 27, 2014 10:22:26 AM
To:
Cc:
Bcc:
Subject: AAR time limit
--- I have given the Campus the following instruction:
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). I.R.C. 6230(d)(1) and (d)(2). 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.