IRS CCA: Guidance on Filing Protective Claim for Income Tax Refund (IRC §6402)

The Chief Counsel’s Office advised on whether a protective claim for refund may be filed on a Form 843, and if not whether the taxpayer may still file such a claim on a Form 1040X. The guidance states that although IRS regulations clearly provide that the appropriate refund claim for an individual income tax return filed after an original return is Form 1040X, the IRS may treat a protective claim for refund filed on a Form 843 as properly filed if the IRS waives the formality requirement for such filings. [CCA 202538024]

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