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Final Regulations Published On Where To File For Refund and/or Credit Claim
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Alan
Jul 27, 2015, 12:45:05 PM7/27/15
to
The IRS published T.D. 9727, the final regulations under IRC Sec. 6402.
The final regulations state that unless otherwise directed by the IRS, a
claim for refund or credit should be filed with the IRS service center
where the taxpayer CURRENTLY would be required to file a tax return for
the type of tax to which the claim relates, irrespective of where the
tax was paid or was required to have been paid. Other than some minor
changes, the final rule mimics the proposed regs issued in 2011. The
T.D. includes all the procedural aspects of filing a claim.
The old general rule required that the claim be filed with the service
center for the IRS district where the tax was paid.
https://s3.amazonaws.com/public-inspection.federalregister.gov/2015-18119.pdf
--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2011) - All rights reserved. >>
<< ------------------------------------------------------- >>
The final regulations state that unless otherwise directed by the IRS, a
claim for refund or credit should be filed with the IRS service center
where the taxpayer CURRENTLY would be required to file a tax return for
the type of tax to which the claim relates, irrespective of where the
tax was paid or was required to have been paid. Other than some minor
changes, the final rule mimics the proposed regs issued in 2011. The
T.D. includes all the procedural aspects of filing a claim.
The old general rule required that the claim be filed with the service
center for the IRS district where the tax was paid.
https://s3.amazonaws.com/public-inspection.federalregister.gov/2015-18119.pdf
--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2011) - All rights reserved. >>
<< ------------------------------------------------------- >>
Mark Bole
Jul 28, 2015, 9:25:05 PM7/28/15
to
On 2015-07-27 09:41, Alan wrote:
> The IRS published T.D. 9727, the final regulations under IRC Sec. 6402.
> The final regulations state that unless otherwise directed by the IRS, a
> claim for refund or credit should be filed with the IRS service center
> where the taxpayer CURRENTLY would be required to file a tax return for
> the type of tax to which the claim relates, irrespective of where the
> tax was paid or was required to have been paid. Other than some minor
> changes, the final rule mimics the proposed regs issued in 2011. The
> T.D. includes all the procedural aspects of filing a claim.
>
> The old general rule required that the claim be filed with the service
> center for the IRS district where the tax was paid.
>
> https://s3.amazonaws.com/public-inspection.federalregister.gov/2015-18119.pdf
>
>
It's funny to me that they are just now publishing final regulations for
> The IRS published T.D. 9727, the final regulations under IRC Sec. 6402.
> The final regulations state that unless otherwise directed by the IRS, a
> claim for refund or credit should be filed with the IRS service center
> where the taxpayer CURRENTLY would be required to file a tax return for
> the type of tax to which the claim relates, irrespective of where the
> tax was paid or was required to have been paid. Other than some minor
> changes, the final rule mimics the proposed regs issued in 2011. The
> T.D. includes all the procedural aspects of filing a claim.
>
> The old general rule required that the claim be filed with the service
> center for the IRS district where the tax was paid.
>
> https://s3.amazonaws.com/public-inspection.federalregister.gov/2015-18119.pdf
>
>
laws that were enacted anywhere from 15 to 40 years ago. But, maybe
that's a good sign that the IRS is moving forward.
BTW, what is this site, from the link you posted?
s3.amazonaws.com
I know I could do a DNS lookup, but I'm more interested in what this
site offers as a tax research resource.
--
Mark Bole, EA
http://markboletax.com
ira smilovitz
Jul 29, 2015, 9:50:05 AM7/29/15
to
On Tuesday, July 28, 2015 at 9:25:05 PM UTC-4, Mark Bole wrote:
> On 2015-07-27 09:41, Alan wrote:
> > The IRS published T.D. 9727, the final regulations under IRC Sec. 6402.
> > The final regulations state that unless otherwise directed by the IRS, a
> > claim for refund or credit should be filed with the IRS service center
> > where the taxpayer CURRENTLY would be required to file a tax return for
> > the type of tax to which the claim relates, irrespective of where the
> > tax was paid or was required to have been paid. Other than some minor
> > changes, the final rule mimics the proposed regs issued in 2011. The
> > T.D. includes all the procedural aspects of filing a claim.
> >
> > The old general rule required that the claim be filed with the service
> > center for the IRS district where the tax was paid.
> >
> > https://s3.amazonaws.com/public-inspection.federalregister.gov/2015-18119.pdf
> >
> >
>
>
> It's funny to me that they are just now publishing final regulations for
> laws that were enacted anywhere from 15 to 40 years ago. But, maybe
> that's a good sign that the IRS is moving forward.
>
> BTW, what is this site, from the link you posted?
>
> s3.amazonaws.com
>
> I know I could do a DNS lookup, but I'm more interested in what this
> site offers as a tax research resource.
>
>
> --
>
> Mark Bole, EA
> http://markboletax.com
>
> --
Nothing. Amazonaws.com is Amazon's cloud computing service. It's used by other companies to provide cloud services.
> On 2015-07-27 09:41, Alan wrote:
> > The IRS published T.D. 9727, the final regulations under IRC Sec. 6402.
> > The final regulations state that unless otherwise directed by the IRS, a
> > claim for refund or credit should be filed with the IRS service center
> > where the taxpayer CURRENTLY would be required to file a tax return for
> > the type of tax to which the claim relates, irrespective of where the
> > tax was paid or was required to have been paid. Other than some minor
> > changes, the final rule mimics the proposed regs issued in 2011. The
> > T.D. includes all the procedural aspects of filing a claim.
> >
> > The old general rule required that the claim be filed with the service
> > center for the IRS district where the tax was paid.
> >
> > https://s3.amazonaws.com/public-inspection.federalregister.gov/2015-18119.pdf
> >
> >
>
>
> It's funny to me that they are just now publishing final regulations for
> laws that were enacted anywhere from 15 to 40 years ago. But, maybe
> that's a good sign that the IRS is moving forward.
>
> BTW, what is this site, from the link you posted?
>
> s3.amazonaws.com
>
> I know I could do a DNS lookup, but I'm more interested in what this
> site offers as a tax research resource.
>
>
> --
>
> Mark Bole, EA
> http://markboletax.com
>
> --
Ira Smilovitz
Alan
Jul 29, 2015, 12:05:04 PM7/29/15
to
On 7/28/15 6:23 PM, Mark Bole wrote:
> On 2015-07-27 09:41, Alan wrote:
>> The IRS published T.D. 9727, the final regulations under IRC Sec. 6402.
>> The final regulations state that unless otherwise directed by the IRS, a
>> claim for refund or credit should be filed with the IRS service center
>> where the taxpayer CURRENTLY would be required to file a tax return for
>> the type of tax to which the claim relates, irrespective of where the
>> tax was paid or was required to have been paid. Other than some minor
>> changes, the final rule mimics the proposed regs issued in 2011. The
>> T.D. includes all the procedural aspects of filing a claim.
>>
>> The old general rule required that the claim be filed with the service
>> center for the IRS district where the tax was paid.
>>
>> https://s3.amazonaws.com/public-inspection.federalregister.gov/2015-18119.pdf
>>
>>
>>
>
>
> It's funny to me that they are just now publishing final regulations for
> laws that were enacted anywhere from 15 to 40 years ago. But, maybe
> that's a good sign that the IRS is moving forward.
>
> BTW, what is this site, from the link you posted?
>
> s3.amazonaws.com
>
> I know I could do a DNS lookup, but I'm more interested in what this
> site offers as a tax research resource.
>
>
As Ira said, the site is one of Amazon's servers used by many entities.
> On 2015-07-27 09:41, Alan wrote:
>> The IRS published T.D. 9727, the final regulations under IRC Sec. 6402.
>> The final regulations state that unless otherwise directed by the IRS, a
>> claim for refund or credit should be filed with the IRS service center
>> where the taxpayer CURRENTLY would be required to file a tax return for
>> the type of tax to which the claim relates, irrespective of where the
>> tax was paid or was required to have been paid. Other than some minor
>> changes, the final rule mimics the proposed regs issued in 2011. The
>> T.D. includes all the procedural aspects of filing a claim.
>>
>> The old general rule required that the claim be filed with the service
>> center for the IRS district where the tax was paid.
>>
>> https://s3.amazonaws.com/public-inspection.federalregister.gov/2015-18119.pdf
>>
>>
>>
>
>
> It's funny to me that they are just now publishing final regulations for
> laws that were enacted anywhere from 15 to 40 years ago. But, maybe
> that's a good sign that the IRS is moving forward.
>
> BTW, what is this site, from the link you posted?
>
> s3.amazonaws.com
>
> I know I could do a DNS lookup, but I'm more interested in what this
> site offers as a tax research resource.
>
>
I have noticed that the one I listed gets the rules just before they are
published in the Federal Register. Below are links to the text version
at the Federal Register site and the pdf version at the GPO site. The
last link is to the IRS section of the Federal Register.
https://www.federalregister.gov/articles/2015/07/24/2015-18119/claims-for-credit-or-refund
http://www.gpo.gov/fdsys/pkg/FR-2015-07-24/pdf/2015-18119.pdf
https://www.federalregister.gov/agencies/internal-revenue-service
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