IRS issues final regs on where to file for refunds and credits

The IRS has amended current regulations under Code Sec. 6402, that adopt, with amendments the regulations proposed in 2011 (NRPM REG-137128-08, I.R.B. 2011-28, 43). The old version of Reg. §301.6402-2(a)(2) provides generally that a claim for credit or refund must be filed with the service center serving the IRS district in which the tax was paid.

The final regulations clarify that, unless otherwise directed, the proper place to file a claim for credit or refund is with the 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. The final regulations remove outdated portions of Reg. §301.6402-2, that provided rules for claims filed prior to April 15, 1968, and Reg. §301.6402-3, that provided special rules for claims for credit or refund of income taxes filed before July 1, 1976, and revises the reference in Reg. §301.6402-4 to reflect the threshold for referral to the Joint Committee on Taxation pursuant to Code Sec. 6405. The final regulations do not affect Temporary Reg. §301.6402-3T. The regulations are effective on July 24, 2015. (TD 9727 (RIN 1545-BI36), July 23, 2015.)

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