IRS CCA On When Statute of Limitations Starts To Run

On Feb. 6, 2020 the IRS Office of Chief Council published a CCA that
provides the IRS interpretation of Code sections 6501 (the period for
assessment) and 6511 (how long do we have to file for a refund).
The question on the table is which return is used when a taxpayer who
has an extension to file, files a tax return during the extension period
and subsequently files another return (superceding return) before the
extension runs out. Should the IRS use the filing date of the first
return or the filing date of the superceding return?
I am not going to give you the answer. Take an educated guess and
either read the CCA here:
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Or, read a summary here:
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OR a shortcut at
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Alan

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