26 C.F.R. § 301.6402-4

Payments in excess of amounts shown on return

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(a) If the IRS determines that the payments by the taxpayer that are made within the period prescribed for payment and before the filing of the return exceed the amount of tax shown on the return (for example, excessive estimated income tax payments or excessive withholding), the IRS may credit or refund such overpayment without awaiting examination of the completed return and without awaiting the filing of a claim for refund. The provisions of §§ 301.6402-2 and 301.6402-3 are applicable to such overpayment, and taxpayers should submit claims for refund (if the income tax return is not itself a claim for refund, as provided in § 301.6402-3) to protect themselves in the event the IRS fails to make such determination and credit or refund. The provisions of section 6405 (relating to reports of refunds in excess of the statutorily prescribed threshold referral amount to the Joint Committee on Taxation) do not apply to the overpayments described in this section.

(b) Effective/applicability date. The rules of this section apply to payments made on or after July 24, 2015.

[T.D. 9727, 80 FR 43951, July 24, 2015]

Notes of Decisions

Cited in 8 cases, 1985–2019 · leading case: Ruth Gordon v. United States, 757 F.2d 1157 (11th Cir. 1985).

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Ruth Gordon v. United States, 757 F.2d 1157 (11th Cir. 1985). “We agree. In allowing a pre-audit refund, subject to repayment in the event of a determination that the refund was excessive, I.”

United States v. Ryan, 64 F.3d 1516 (11th Cir. 1995). “” 26 C.F.R. § 301.6402-4 (1994). The regulations do provide that a taxpayer can instruct the IRS to credit his overpayment against the estimated tax for the taxable year immediately succeeding the overpayment.”

In re Long-Distance Tel. Serv. Fed. Excise Tax Refund Litig., 539 F. Supp. 2d 281 (D.C. Cir. 2008). “, 26 C.F.R. § 301.6402-4 (conferring power on IRS district director or director of regional service center to determine that the payments by the taxpayer are in excess of the amount of tax shown on the return and make credit or refund of such overpayment without awaiting…”

McCree v. Comm'r, 2017 T.C. Memo. 145 (Tax Ct. 2017). · cites it 2× “Refund and Deficiency The IRS is permitted by regulation to issue a refund of a claimed overpayment based solely upon a taxpayer's statement of tax owed.”

Nicholas Acoustics & Specialty Co., Inc. v. United States, 718 F. Supp. 2d 764 (S.D. Miss. 2010). “In response, the United States argues that, contrary to Nicholas’ position, it had the discretionary authority to treat the 941 returns as refund requests, pursuant to 26 C.F.R. § 301.6402-4 , which provides that the IRS “may make credit or refund of such overpayment without…”

Nicholas Acoustics & Specialty Co., Inc. v. United States, 644 F.3d 254 (5th Cir. 2011). “1 See 26 C.F.R. § 301.6402-4 . The Internal Revenue Service (“IRS”) is legally prohibited, however, from automatically refunding or redistributing overpayments when a taxpayer pays taxes, but fails to file a tax return for same.”

Birger Eng'g, Inc. v. United States (D. Mass. 2019). “” 26 C.F.R. § 301.6402-4 (a). The court agrees with the government that while Birger paid $14,860.”

In Re Long-Distance Tele. Serv. Fed. Excise Tax, 539 F. Supp. 2d 287 (D.D.C. 2008). “, 26 C.F.R. § 301.6402-4 (conferring power on IRS district director or director of regional service center to determine that the payments by the taxpayer are in excess of the amount of tax shown on the return and make credit or refund of such overpayment without awaiting…”

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