34014 Federal Register / Vol. 76, No. 112 / Friday, June 10, 2011 / Proposed Rules 

DOCKET NO. FAA–2011–0597—Continued 

Corrective Action Taken: 

Any Additional Information (Optional): 

Name: 

Telephone and/or E-mail Address: 

Date: 

Send report to: Jim Rutherford, Aerospace Engineer, FAA, Small Airplane 

Directorate, 901 Locust, Room 301, Kansas City, Missouri 64106; facsimile: 

(816) 329–4090; e-mail: jim.rutherford@faa.gov. 

Figure 1 

Paperwork Reduction Act Burden Statement 

(g) A Federal agency may not conduct or 

sponsor, and a person is not required to 

respond to, nor shall a person be subject to 

a penalty for failure to comply with a 

collection of information subject to the 

requirements of the Paperwork Reduction 

Act unless that collection of information 

displays a current valid OMB Control 

Number. The OMB Control Number for this 

information collection is 2120–0056. Public 

reporting for this collection of information is 

estimated to be approximately 5 minutes per 

response, including the time for reviewing 

instructions, completing and reviewing the 

collection of information. All responses to 

this collection of information are mandatory. 

Comments concerning the accuracy of this 

burden and suggestions for reducing the 

burden should be directed to the FAA at: 800 

Independence Ave., SW., Washington, DC 

20591, Attn: Information Collection 

Clearance Officer, AES–200. 

Alternative Methods of Compliance 

(AMOCs) 

(h)(1) The Manager, New York Aircraft 

Certification Office (ACO), FAA, has the 

authority to approve AMOCs for this AD, if 

requested using the procedures found in 14 

CFR 39.19. In accordance with 14 CFR 39.19, 

send your request to your principal inspector 

or local Flight Standards District Office, as 

appropriate. If sending information directly 

to the manager of the ACO, send it to the 

attention of the person identified in the 

Related Information section of this AD. 

(2) Before using any approved AMOC, 

notify your Principal Maintenance Inspector 

or Principal Avionics Inspector, as 

appropriate, or lacking a principal inspector, 

your local Flight Standards District Office. 

Related Information 

(i) For more information about this AD, 

contact George Duckett, Aerospace Engineer, 

New York ACO, FAA, 1600 Stewart Avenue, 

Suite 410, Westbury, New York 11590; 

telephone: (516) 228–7325; fax: (516) 794– 

5531; e-mail: george.duckett@faa.gov. 

(j) To get information about the revisions 

to the maintenance program identified in this 

proposed AD, contact Viking Air Ltd., 9574 

Hampden Road, Sidney, BC Canada V8L 5V5; 

telephone: (800) 663–8444; Internet: http:// 

www.vikingair.com. You may review copies 

of the referenced revision at the FAA, Small 

Airplane Directorate, 901 Locust, Kansas 

City, Missouri 64106. For information on the 

availability of this material at the FAA, call 

816–329–4148. 

Issued in Kansas City, Missouri, on June 6, 

2011. 

John Colomy, 

Acting Manager, Small Airplane Directorate, 

Aircraft Certification Service. 

[FR Doc. 2011–14396 Filed 6–9–11; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 39 

[Docket No. FAA–2011–0565; Directorate 

Identifier 2010–NM–280–AD] 

RIN 2120–AA64 

Airworthiness Directives; Bombardier, 

Inc. Model CL–215–1A10, CL–215– 

6B11 (CL–215T Variant), and CL–215– 

6B11 (CL–415 Variant) Airplanes 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Notice of proposed rulemaking 

(NPRM). 

SUMMARY: We propose to adopt a new 

airworthiness directive (AD) for the 

products listed above. This proposed 

AD results from mandatory continuing 

airworthiness information (MCAI) 

originated by an aviation authority of 

another country to identify and correct 

an unsafe condition on an aviation 

product. The MCAI describes the unsafe 

condition as: 

The emergency water dump pulley support 

bracket assembly, Part Number (P/N) 215– 

94711–2, has been found cracked or broken 

on a number of aeroplanes. Failure of the 

emergency water dump pulley support 

bracket assembly in combination with other 

system failures such as an engine failure 

during take off or pitch control system jam, 

may result in a loss of control of the 

aeroplane. 

* * * * * 

The proposed AD would require 

actions that are intended to address the 

unsafe condition described in the MCAI. 

DATES: We must receive comments on 

this proposed AD by July 25, 2011. 

ADDRESSES: You may send comments by 

any of the following methods: 

• Federal eRulemaking Portal: Go to 

http://www.regulations.gov. Follow the 

instructions for submitting comments. 

• Fax: (202) 493–2251. 

• Mail: U.S. Department of 

Transportation, Docket Operations, M– 

30, West Building Ground Floor, Room 

W12–140, 1200 New Jersey Avenue, SE., 

Washington, DC 20590. 

• Hand Delivery: U.S. Department of 

Transportation, Docket Operations, M– 

30, West Building Ground Floor, Room 

W12–40, 1200 New Jersey Avenue, SE., 

Washington, DC, between 9 a.m. and 

5 p.m., Monday through Friday, except 

Federal holidays. 

For service information identified in 

this proposed AD, contact Bombardier, 

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Inc., 400 Coˆte-Vertu Road West, Dorval, 

Que ́bec H4S 1Y9, Canada; telephone 

514–855–5000; fax 514–855–7401; 

e-mail thd.crj@aero.bombardier.com; 

Internet http://www.bombardier.com. 

You may review copies of the 

referenced service information at the 

FAA, Transport Airplane Directorate, 

1601 Lind Avenue SW., Renton, 

Washington. For information on the 

availability of this material at the FAA, 

call 425–227–1221. 

Examining the AD Docket 

You may examine the AD docket on 

the Internet at http:// 

www.regulations.gov; or in person at the 

Docket Operations office between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. The AD docket 

contains this proposed AD, the 

regulatory evaluation, any comments 

received, and other information. The 

street address for the Docket Operations 

office (telephone (800) 647–5527) is in 

the ADDRESSES section. Comments will 

be available in the AD docket shortly 

after receipt. 

FOR FURTHER INFORMATION CONTACT: 

Andy Rambalakos, Aerospace Engineer, 

Airframe and Mechanical Systems 

Branch, ANE–171, FAA, New York 

Aircraft Certification Office, 1600 

Stewart Avenue, Suite 410, Westbury, 

New York 11590; telephone (516) 228– 

7345; fax (516) 794–5531. 

SUPPLEMENTARY INFORMATION: 

Comments Invited 

We invite you to send any written 

relevant data, views, or arguments about 

this proposed AD. Send your comments 

to an address listed under the 

ADDRESSES section. Include ‘‘Docket No. 

FAA–2011–0565; Directorate Identifier 

2010–NM–280–AD’’ at the beginning of 

your comments. We specifically invite 

comments on the overall regulatory, 

economic, environmental, and energy 

aspects of this proposed AD. We will 

consider all comments received by the 

closing date and may amend this 

proposed AD based on those comments. 

We will post all comments we 

receive, without change, to http:// 

www.regulations.gov, including any 

personal information you provide. We 

will also post a report summarizing each 

substantive verbal contact we receive 

about this proposed AD. 

Discussion 

Transport Canada Civil Aviation, 

which is the aviation authority for 

Canada, has issued Canadian 

Airworthiness Directive CF–2010–38R2, 

dated March 17, 2011 (referred to after 

this as ‘‘the MCAI’’), to correct an unsafe 

condition for the specified products. 

The MCAI states: 

The emergency water dump pulley support 

bracket assembly, Part Number (P/N) 215– 

94711–2, has been found cracked or broken 

on a number of aeroplanes. Failure of the 

emergency water dump pulley support 

bracket assembly in combination with other 

system failures such as an engine failure 

during take off or pitch control system jam, 

may result in a loss of control of the 

aeroplane. 

Revision 2 of this AD is issued to ensure 

that terminating action for this AD is carried 

out prior to the 2011 fire season. 

The required actions include a general 

visual inspection to determine if either 

universal solid (round head) rivets or 

flush rivets of the bracket assembly of 

the emergency water dump pulley are 

installed; replacing the solid rivets with 

flush rivets and installing new stiffeners 

on the bracket assembly of the 

emergency water dump pulley, if 

necessary; a detailed inspection and a 

liquid penetrant inspection of the 

stiffeners for cracks, deformations, or 

signs of corrosion, and replacing the 

stiffeners with new stiffeners if 

necessary; and re-installing the bracket 

assembly of the emergency water dump 

pulley using radius packers. You may 

obtain further information by examining 

the MCAI in the AD docket. 

Relevant Service Information 

Bombardier, Inc. has issued Service 

Bulletin 215–A543, Revision 1, dated 

June 23, 2010; and Service Bulletin 215– 

A4424, Revision 2, dated June 23, 2010. 

The actions described in this service 

information are intended to correct the 

unsafe condition identified in the 

MCAI. 

FAA’s Determination and Requirements 

of This Proposed AD 

This product has been approved by 

the aviation authority of another 

country, and is approved for operation 

in the United States. Pursuant to our 

bilateral agreement with the State of 

Design Authority, we have been notified 

of the unsafe condition described in the 

MCAI and service information 

referenced above. We are proposing this 

AD because we evaluated all pertinent 

information and determined an unsafe 

condition exists and is likely to exist or 

develop on other products of the same 

type design. 

Differences Between This AD and the 

MCAI or Service Information 

We have reviewed the MCAI and 

related service information and, in 

general, agree with their substance. But 

we might have found it necessary to use 

different words from those in the MCAI 

to ensure the AD is clear for U.S. 

operators and is enforceable. In making 

these changes, we do not intend to differ 

substantively from the information 

provided in the MCAI and related 

service information. 

We might also have proposed 

different actions in this AD from those 

in the MCAI in order to follow FAA 

policies. Any such differences are 

highlighted in a Note within the 

proposed AD. 

Costs of Compliance 

Based on the service information, we 

estimate that this proposed AD would 

affect about 6 products of U.S. registry. 

We also estimate that it would take 

about 40 work-hours per product to 

comply with the basic requirements of 

this proposed AD. The average labor 

rate is $85 per work-hour. Based on 

these figures, we estimate the cost of the 

proposed AD on U.S. operators to be 

$20,400, or $3,400 per product. 

We have received no definitive data 

that would enable us to provide a cost 

estimate for the on-condition actions 

specified in this AD. 

Authority for This Rulemaking 

Title 49 of the United States Code 

specifies the FAA’s authority to issue 

rules on aviation safety. Subtitle I, 

section 106, describes the authority of 

the FAA Administrator. ‘‘Subtitle VII: 

Aviation Programs,’’ describes in more 

detail the scope of the Agency’s 

authority. 

We are issuing this rulemaking under 

the authority described in ‘‘Subtitle VII, 

Part A, Subpart III, Section 44701: 

General requirements.’’ Under that 

section, Congress charges the FAA with 

promoting safe flight of civil aircraft in 

air commerce by prescribing regulations 

for practices, methods, and procedures 

the Administrator finds necessary for 

safety in air commerce. This regulation 

is within the scope of that authority 

because it addresses an unsafe condition 

that is likely to exist or develop on 

products identified in this rulemaking 

action. 

Regulatory Findings 

We determined that this proposed AD 

would not have federalism implications 

under Executive Order 13132. This 

proposed AD would not have a 

substantial direct effect on the States, on 

the relationship between the national 

Government and the States, or on the 

distribution of power and 

responsibilities among the various 

levels of government. 

For the reasons discussed above, I 

certify this proposed regulation: 

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34016 Federal Register / Vol. 76, No. 112 / Friday, June 10, 2011 / Proposed Rules 

1. Is not a ‘‘significant regulatory 

action’’ under Executive Order 12866; 

2. Is not a ‘‘significant rule’’ under the 

DOT Regulatory Policies and Procedures 

(44 FR 11034, February 26, 1979); and 

3. Will not have a significant 

economic impact, positive or negative, 

on a substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

We prepared a regulatory evaluation 

of the estimated costs to comply with 

this proposed AD and placed it in the 

AD docket. 

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Incorporation by reference, 

Safety. 

The Proposed Amendment 

Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA proposes to amend 14 CFR part 

39 as follows: 

PART 39—AIRWORTHINESS 

DIRECTIVES 

1. The authority citation for part 39 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40113, 44701. 

§ 39.13 [Amended] 

2. The FAA amends § 39.13 by adding 

the following new AD: 

Bombardier, Inc.: Docket No. FAA–2011– 

0565; Directorate Identifier 2010–NM– 

280–AD. 

Comments Due Date 

(a) We must receive comments by July 25, 

2011. 

Affected ADs 

(b) None. 

Applicability 

(c) This AD applies to Bombardier, Inc. 

Model CL–215–1A10 airplanes, serial 

numbers 1051 through 1125 inclusive; Model 

CL–215–6B11 (CL–215T Variant) airplanes, 

serial numbers 1056 through 1125 inclusive; 

and Model CL–215–6B11 (CL–415 Variant) 

airplanes, serial numbers 2001 through 2085 

inclusive; certificated in any category. 

Subject 

(d) Air Transport Association (ATA) of 

America Code 25: Equipment/Furnishings. 

Reason 

(e) The mandatory continuing 

airworthiness information (MCAI) states: 

The emergency water dump pulley support 

bracket assembly, Part Number (P/N) 215– 

94711–2, has been found cracked or broken 

on a number of aeroplanes. Failure of the 

emergency water dump pulley support 

bracket assembly in combination with other 

system failures such as an engine failure 

during take off or pitch control system jam, 

may result in a loss of control of the 

aeroplane. 

* * * * * 

Compliance 

(f) You are responsible for having the 

actions required by this AD performed within 

the compliance times specified, unless the 

actions have already been done. 

Inspections and Corrective Actions 

(g) Within 50 flight cycles or 30 days after 

the effective date of this AD, whichever 

occurs first, do a general visual inspection to 

determine if either universal solid (round 

head) rivets or flush rivets of the bracket 

assembly of the emergency water dump 

pulley are installed, in accordance with the 

Accomplishment Instruction of Bombardier 

Service Bulletin 215–A543, Revision 1, dated 

June 23, 2010 (for Model CL–215–1A10 and 

CL–215–6B11 (CL–215T Variant) airplanes); 

or Bombardier Service Bulletin 215–A4424, 

Revision 2, dated June 23, 2010 (for Model 

CL–215–6B11 (CL–415 Variant) airplanes). 

(h) If, during the inspection required by 

paragraph (g) of this AD, universal solid 

rivets are determined to be installed: Within 

50 flight cycles or 30 days after the effective 

date of this AD, whichever occurs first, 

replace the solid rivets with flush rivets, and 

install new stiffeners on the bracket assembly 

of the emergency water dump pulley, in 

accordance with the Accomplishment 

Instructions of Bombardier Service Bulletin 

215–A543, Revision 1, dated June 23, 2010 

(for Model CL–215–1A10 and CL–215–6B11 

(CL–215T Variant) airplanes); or Bombardier 

Service Bulletin 215–A4424, Revision 2, 

dated June 23, 2010 (for Model CL–215–6B11 

(CL–415 Variant) airplanes). 

(i) If, during the inspection required by 

paragraph (g) of this AD, flush rivets are 

determined to be installed; and for airplanes 

on which flush rivets are installed in 

accordance with paragraph (h) of this AD: 

Within 100 flight cycles or 60 days after the 

effective date of this AD, whichever occurs 

first, do a detailed inspection of the stiffeners 

for cracks, deformation, and signs of 

corrosion, in accordance with the 

Accomplishment Instructions of Bombardier 

Service Bulletin 215–A543, Revision 1, dated 

June 23, 2010 (for Model CL–215–1A10 and 

CL–215–6B11 (CL–215T Variant) airplanes); 

or Bombardier Service Bulletin 215–A4424, 

Revision 2, dated June 23, 2010 (for Model 

CL–215–6B11 (CL–415 Variant) airplanes). 

Thereafter, at intervals not to exceed 100 

flight cycles, repeat the detailed inspections 

of the stiffeners. If any crack, deformation, or 

signs of corrosion are found, before further 

flight, replace the stiffeners with new 

stiffeners, in accordance with the 

Accomplishment Instructions of Bombardier 

Service Bulletin 215–A543, Revision 1, dated 

June 23, 2010 (for Model CL–215–1A10 and 

CL–215–6B11 (CL–215T Variant) airplanes); 

or Bombardier Service Bulletin 215–A4424, 

Revision 2, dated June 23, 2010 (for Model 

CL–215–6B11 (CL–415 Variant) airplanes). 

(j) Within 100 flight cycles or 60 days after 

the effective date of this AD, whichever 

occurs first, do the actions specified in 

paragraphs (j)(1) and (j)(2) of this AD. 

Installation of the radius packers terminates 

the repetitive detailed inspections of the 

support bracket assembly of the emergency 

water dump pulley required by paragraph (i) 

of this AD. 

(1) Do a liquid penetrant inspection of the 

stiffeners having P/N 215–94711–6 and P/N 

215–94711–8 for cracks, deformation, or 

signs of corrosion, in accordance with the 

Accomplishment Instructions of Bombardier 

Service Bulletin 215–A543, Revision 1, dated 

June 23, 2010 (for Model CL–215–1A10 and 

CL–215–6B11 (CL–215T Variant) airplanes); 

or Bombardier Service Bulletin 215–A4424, 

Revision 2, dated June 23, 2010 (for Model 

CL–215–6B11 (CL–415 Variant) airplanes). If 

any crack, deformation, or sign of corrosion 

is found, before further flight, replace 

damaged stiffeners with new stiffeners, in 

accordance with the Accomplishment 

Instructions of Bombardier Service Bulletin 

215–A543, Revision 1, dated June 23, 2010 

(for Model CL–215–1A10 and CL–215–6B11 

(CL–215T Variant) airplanes); or Bombardier 

Service Bulletin 215–A4424, Revision 2, 

dated June 23, 2010 (for Model CL–215–6B11 

(CL–415 Variant) airplanes). 

(2) Re-install the bracket assembly of the 

emergency water dump pulley using radius 

packers, in accordance with the 

Accomplishment Instructions of Bombardier 

Service Bulletin 215–A543, Revision 1, dated 

June 23, 2010 (for Model CL–215–1A10 and 

CL–215–6B11 (CL–215T Variant) airplanes); 

or Bombardier Service Bulletin 215–A4424, 

Revision 2, dated June 23, 2010 (for Model 

CL–215–6B11 (CL–415 Variant) airplanes). 

Credit for Actions Accomplished in 

Accordance With Previous Service 

Information 

(k) Actions accomplished before the 

effective date of this AD according to the 

service bulletins specified in Table 1 of this 

AD, are considered acceptable for 

compliance with the corresponding actions 

specified in this AD. 

TABLE 1—SERVICE BULLETINS FOR CREDIT

Bombardier service bulletin— Revision— Dated— 

215-4424 ............................................................................... Original ................................................................................. January 25, 2010. 

215-A4424 ............................................................................. 1 ........................................................................................... May 18, 2010. 

215-A543 ............................................................................... Original ................................................................................. May 19, 2010. 

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FAA AD Differences 

Note 1: This AD differs from the MCAI 

and/or service information as follows: 

(1) Although Canadian Airworthiness 

Directive CF–2010–38R2, dated March 17, 

2011, has a compliance time of ‘‘No later than 

01 June 2011,’’ for Part II—Terminating 

Action, this AD has a compliance time of 

‘‘Within 100 flight cycles or 60 days after the 

effective date of this AD, whichever occurs 

first.’’ We have coordinated this difference 

with Transport Canada Civil Aviation 

(TCCA). 

(2) Although Canadian Airworthiness 

Directive CF–2010–38R2, dated March 17, 

2011, has an initial compliance time of 

‘‘within 50 flight cycles after the effective 

date of this AD’’ for identifying the type of 

rivet installed, this AD has a compliance time 

of ‘‘within 50 flight cycles or 30 days after the 

effective date of this AD, whichever occurs 

first.’’ In addition, the follow-on inspections 

in paragraph (i) of this AD for airplanes on 

which flush rivets are determined to be 

installed, is ‘‘within 100 flight cycles or 60 

days after the effective date of this AD, 

whichever occurs first.’’ We have coordinated 

this difference with TCCA. 

Other FAA AD Provisions 

(l) The following provisions also apply to 

this AD: 

(1) Alternative Methods of Compliance 

(AMOCs): The Manager, New York Aircraft 

Certification Office, ANE–170, FAA, has the 

authority to approve AMOCs for this AD, if 

requested using the procedures found in 14 

CFR 39.19. In accordance with 14 CFR 39.19, 

send your request to your principal inspector 

or local Flight Standards District Office, as 

appropriate. If sending information directly 

to the ACO, send it to ATTN: Program 

Manager, Continuing Operational Safety, 

FAA, New York ACO, 1600 Stewart Avenue, 

Suite 410, Westbury, New York 11590; 

telephone 516–228–7300; fax 516–794–5531. 

Before using any approved AMOC, notify 

your appropriate principal inspector, or 

lacking a principal inspector, the manager of 

the local flight standards district office/ 

certificate holding district office. The AMOC 

approval letter must specifically reference 

this AD. 

(2) Airworthy Product: For any requirement 

in this AD to obtain corrective actions from 

a manufacturer or other source, use these 

actions if they are FAA-approved. Corrective 

actions are considered FAA-approved if they 

are approved by the State of Design Authority 

(or their delegated agent). You are required 

to assure the product is airworthy before it 

is returned to service. 

Related Information 

(m) Refer to MCAI Canadian Airworthiness 

Directive CF–2010–38R2, dated March 17, 

2011; Bombardier Service Bulletin 215– 

A543, Revision 1, dated June 23, 2010; and 

Bombardier Service Bulletin 215–A4424, 

Revision 2, dated June 23, 2010; for related 

information. 

Issued in Renton, Washington, on June 2, 

2011. 

Kalene C. Yanamura, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. 2011–14397 Filed 6–9–11; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–137128–08] 

RIN 1545–BI36 

Claims for Credit or Refund 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This document contains 

proposed regulations for filing a claim 

for credit or refund. The regulations 

provide guidance to taxpayers generally 

as to the proper place to file a claim for 

credit or refund. The regulations are 

updated to reflect changes made by the 

enactment of the Tax Reform Act of 

1976, the Internal Revenue Service 

Restructuring and Reform Act of 1998, 

and the Community Renewal Tax Relief 

Act of 2000. The regulations further are 

updated to reflect that the IRS may 

prescribe additional claim forms. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by September 8, 2011. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–137128–08), Room 

5205, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand-delivered between the 

hours of 8 a.m. and 4 p.m. to 

CC:PA:LPD:PR (REG–137128–08), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov (IRS REG–137128– 

08). 

FOR FURTHER INFORMATION CONTACT: 

Concerning submission of comments or 

request for a hearing, 

Richard.A.Hurst@irscounsel.treas.gov, 

(202) 622–7180 (not a toll-free number); 

concerning the proposed regulations, 

Micah A. Levy, (202) 622–3630 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains proposed 

amendments to 26 CFR part 301 under 

section 6402 of the Internal Revenue 

Code (Code). Section 6402 of the Code 

authorizes the Secretary to make credits 

or refunds. 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. Currently, 

§ 301.6402–2(a)(2) provides generally 

that a claim for credit or refund needs 

to be filed with the service center 

serving the internal revenue district in 

which the tax was paid. The proposed 

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. 

This document also removes outdated 

portions of §§ 301.6402–2 and 

301.6402–3 and revises the reference in 

§ 301.6402–4 to the Joint Committee on 

Taxation threshold referral amount 

under section 6405. 

Explanation of Provisions 

I. The Proper Place To File a Claim for 

Credit or Refund 

If a taxpayer is required to file a claim 

for credit or refund on a particular form, 

then the claim must be filed in a manner 

consistent with that form and the 

related instructions. For example, to 

correct an amount reported on a Form 

1040, ‘‘U.S. Individual Income Tax 

Return,’’ Treasury regulation 

§ 301.6402–3(a)(2) requires that the 

taxpayer file the claim on a Form 

1040X, ‘‘Amended U.S. Individual 

Income Tax Return.’’ Accordingly, a 

claim for refund of an overpayment of 

individual income taxes would need to 

be filed on a Form 1040X at the location 

specified in the instructions provided 

for the form. If filing instructions are not 

otherwise provided, a claim for credit or 

refund must be filed with the service 

center at which the taxpayer would be 

required to file a current tax return for 

the type of tax to which the claim 

relates. Section 301.6402–2(a)(2) is 

revised to clarify that claims should not 

be filed at a different location based 

upon where the tax either was paid or 

was required to have been paid. Nor 

would it be relevant if the tax was 

properly paid at a different location in 

a prior year because the taxpayer had a 

change in residence. 

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