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These final regulations amend current regulations under section 6402 of the Internal Revenue Code (Code).Section 6402 of the Code authorizes the Secretary to make credits or refunds of overpayments.Commentators noted that some penalties are not related to any tax for which a return is required. Congress differentiated these arrangements from situations in which a partner receives an allocation (or increased allocation) for an extended period to reflect its contribution of property or services to the partnership, such that the partner receives the allocation in its capacity as a partner. Section 1.707–1 sets forth general rules on the operation of section 707.These commentators observed that the instructions to Form 843, “Claim for Refund and Request for Abatement,” that taxpayers use to file a claim for credit or refund of penalties that are unrelated to any tax for which a return is required are unhelpful because they instruct taxpayers to file Form 843 with the service center in which the taxpayer would be required to file a current tax return for “the tax to which your claim or request relates.” For an assessable penalty that is unrelated to a particular tax, the notice containing or issued along with demand for payment would provide the proper address for filing a claim for credit or refund and the taxpayer should file a claim in accordance with any specific instructions contained therein. Accordingly, the Treasury Department and the IRS are obsoleting Rev. 81–300 and request comments on whether it should be reissued with modified facts. In balancing these potentially conflicting concerns, Congress anticipated that the regulations would take five factors into account in determining whether a service provider would receive its putative allocation and distribution in its capacity as a partner. Section 1.707–2 is titled “Disguised payments for services” and is currently reserved.The last Bulletin for each month includes a cumulative index for the matters published during the preceding months.These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.Other stylistic revisions were adopted solely to conform the regulations to modern drafting style and usage.
This document also proposes conforming modifications to the regulations governing guaranteed payments under section 707(c).Section 6511 provides the limitations period within which a taxpayer must file a claim for credit or refund and restricts the ability of the Secretary to issue a credit or refund unless the claim is filed by the taxpayer within that period.Section 7422 prohibits the maintenance of a suit for refund until a claim has been duly filed with the Secretary.Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases.In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling.These final regulations remove outdated portions of § 301.6402–2 that provided rules for claims filed prior to April 15, 1968 and § 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 § 301.6402–4 to reflect the threshold for referral to the Joint Committee on Taxation pursuant to section 6405.These final regulations do not affect § 301.6402–3T as promulgated in Treasury Decision 9658 (79 FR 12880) (March 6, 2014).Currently, § 301.6402–2(a)(2) provides generally that a claim for credit or refund must be filed with the service center serving the internal revenue district in which the tax was paid.These final regulations clarify that, unless otherwise directed, the proper place to file a claim for credit or refund is with the service center at which 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.