IRS launches new website for Joint Committee on Taxation refund cases


Authored by RSM US LLP

The Internal Revenue Service (IRS) set up a new webpage to guide taxpayers whose refunds or credits are subject to review by the Joint Committee on Taxation (JCT). 

The JCT is a non-partisan committee of Congress. When a taxpayer claims refunds or credits of more than $2 million or $5 million for C corporations, the IRS is required by law to review the claims and furnish a report to the JCT. The report contains the taxpayer’s history, reasons for the refund or credits and supporting evidence for all IRS adjustments. In some instances, the IRS may contact the taxpayer for more information when preparing the report.

The new webpage provides taxpayers with general information on JCT refund cases, the IRS’s role in handling those cases and additional resources to assist the taxpayers. The site also supplies taxpayers with scenarios where JCT refund cases may arise. These situations involve refund claims for taxes that have already been assessed and paid, claims from the tentative carryback of net operating or capital losses, or claims from certain losses related to federally declared disaster areas.

JCT does not handle cases dealing with a refund or credit of employment taxes, certain excise taxes, trust fund recovery penalties or estimated payments. Additionally, JCT will not review cases involving abatements of unpaid liabilities or refunds or credits reduced below the $2 million and $5 million thresholds because of additional tax owed. 

The IRS encourages taxpayers to visit the new website for more information regarding their refunds. Taxpayers contacted by an IRS agent should cooperate with that agent to resolve their JCT refund case.  

Let's Talk!

Call us at +1 213.873.1700, email us at or fill out the form below and we'll contact you to discuss your specific situation.

  • Topic Name:
  • Should be Empty:

This article was written by Alina Solodchikova, Whitney Brady, Truong Do and originally appeared on 2021-09-27.
2021 RSM US LLP. All rights reserved.

The information contained herein is general in nature and based on authorities that are subject to change. RSM US LLP guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. RSM US LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein. This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer.

RSM US Alliance provides its members with access to resources of RSM US LLP. RSM US Alliance member firms are separate and independent businesses and legal entities that are responsible for their own acts and omissions, and each is separate and independent from RSM US LLP. RSM US LLP is the U.S. member firm of RSM International, a global network of independent audit, tax, and consulting firms. Members of RSM US Alliance have access to RSM International resources through RSM US LLP but are not member firms of RSM International. Visit us for more information regarding RSM US LLP and RSM International. The RSM logo is used under license by RSM US LLP. RSM US Alliance products and services are proprietary to RSM US LLP.

​Vasquez & Company LLP is a proud member of the RSM US Alliance, a premier affiliation of independent accounting and consulting firms in the United States. RSM US Alliance provides our firm with access to resources of RSM US LLP, the leading provider of audit, tax and consulting services focused on the middle market. RSM US LLP is a licensed CPA firm and the U.S. member of RSM International, a global network of independent audit, tax and consulting firms with more than 43,000 people in over 120 countries.

Our membership in RSM US Alliance has elevated our capabilities in the marketplace, helping to differentiate our firm from the competition while allowing us to maintain our independence and entrepreneurial culture. We have access to a valuable peer network of like-sized firms as well as a broad range of tools, expertise and technical resources.

For more information on how ​Vasquez & Company LLP can assist you, please call +1 213.873.1700.

Subscribe to receive important updates from our Insights and Resources.

  • Should be Empty: