n-02-44.pdf

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Part III - Administrative, Procedural, and Miscellaneous
Credit for Increasing Research Activities: New Filing Address and Guidance on Certain
Claims for Credit or Refund
Notice 2002-44
SECTION 1. PURPOSE
This notice provides a central filing address for certain claims arising under § 41 of
the Internal Revenue Code, while offering a separate filing process to certain taxpayers
under audit.
An overpayment of tax for a taxable year generated, in whole or in part, by the
research credit and not taken into account on a taxpayer's original return may be taken
into account by the timely filing of a claim for credit or refund.
Under § 6402(a), the Secretary is authorized to credit, within the applicable period of
limitations, an overpayment against any liability in respect of an internal revenue tax of
the person who made the overpayment, and must generally refund any balance to that
person. Section 6511(b)(1) provides that no credit or refund shall be allowed or made
after the expiration of the period of limitation prescribed in § 6511(a), unless a claim for
credit or refund is filed by the taxpayer within such period.
SECTION 2. CLAIMS FOR CREDIT OR REFUND SUBJECT TO THIS NOTICE
This notice applies to taxpayers required to file Form 1120, U.S. Corporation Income
Tax Return, with claims for credit or refund attributable, in whole or in part, to the
research credit that (1) were not reported on an original Form 1120 or a Form 1120X,
Amended U.S. Corporation Income Tax Return, filed on or before the due date of the

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original Form 1120, including extensions, and (2) were not filed with the Internal
Revenue Service on or before the date this notice was published in the Internal
Revenue Bulletin.
SECTION 3. CLAIMS FOR CREDIT OR REFUND NOT SUBJECT TO THIS NOTICE
Claims for credit or refund attributable, in whole or in part, to the research credit that
(1) were reported on an original Form 1120 or a Form 1120X filed on or before the due
date of the original Form 1120, including extensions, or (2) were filed with the Service
on or before the date this notice was published in the Bulletin are not subject to this
notice.
Furthermore, claims for credit or refund attributable, in whole or in part, to the
research credit and reported on Form 1040, U.S. Individual Income Tax Return, or
Form 1040X, Amended U.S. Individual Income Tax Return, are not subject to this
notice.
SECTION 4. REQUIREMENTS FOR CLAIMS FOR CREDIT OR REFUND SUBJECT
TO THIS NOTICE
.01 In General
. All claims for credit or refund subject to this notice, other than claims
for credit or refund identified in section 4.02 below, shall be filed with the Ogden Service
Center at the following address:
Internal Revenue Service Center
1973 North Rulon White Road
Ogden, UT 84201
The claim for credit or refund shall indicate at the top "Refund-Research Credit" and
include a copy of the Form 6765, Credit for Increasing Research Activities (if any) filed
with the original return.

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.02 Taxable Years Currently under Audit
. At the taxpayer's election, claims for credit
or refund subject to this notice for a taxable year currently under audit by the Service
may, with the concurrence of the LMSB Team Manager (or SB/SE Manager) and in lieu
of the requirements set forth in section 4.01 above, be filed directly with the LMSB
Team Manager (or SB/SE Manager) and a copy mailed to the following address:
Internal Revenue Service
Attn: Research Credit
Large and Mid-Size Business Division LM:PFTG
Mint Bldg, 3rd Floor, Room M3-443
1111 Constitution Ave., NW
Washington, DC 20224
The claim for credit or refund shall indicate at the top "Refund-Research Credit" and
include a copy of the Form 6765 (if any) filed with the original return. All claims for
credit or refund subject to this notice must include a completed Form 6765.
SECTION 5. CONTACT INFORMATION
For procedural questions regarding this notice contact Nathan B. Rosen of the Office
of Associate Chief Counsel (Procedure and Administration), Administrative Provisions
and Judicial Practice, at (202) 622-4910 (not a toll-free call). For substantive questions
regarding the § 41 research credit contact Daniel A. Rosen of the Office of Division
Counsel (Large and Mid-Size Business) at (212) 298-2060 (not a toll-free call) or Jolene
J. Shiraishi of the Office of Associate Chief Counsel (Passthroughs and Special
Industries) at (202) 622-3120 (not a toll-free call).