A Victory Attributable to Common Sense: Refund Claims and Partnership Items.


This post covers a recent district court case that addressed when a refund claim is sufficiently tied to a partnership item to require the application of a special limitations period.

The Court rejected the approach of the IRS, which argued that a simple “but for” relationship between the refund claim and a partnership item was enough to justify applying a special limitations period in lieu of the normal limitations of Section 6511(a) of the Internal Revenue Code.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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