SECTION 3. SCOPE

This revenue procedure applies only to section 2053 protective claims for refund. Section 4 of this revenue procedure sets forth procedures for filing a section 2053 protective claim for refund, and Section 5 of this revenue procedure sets forth procedures for notifying the Service that a section 2053 protective claim for refund is

2011–42 I.R.B. 527 October 17, 2011

for refund must be filed using the method described in paragraph (b). If a taxpayer has made a filing prior to the issuance of this revenue procedure in an effort to make a protective claim for refund under section 2053, and if the taxpayer has any concern as to whether the prior filing meets the requirements of this revenue procedure, or if the taxpayer wants the benefit of section 4.06 of this revenue procedure, the taxpayer may replace the initial filing with a timely filing in accordance with this section 4.04.

(a) Schedule PC with Form 706 . A section 2053 protective claim for refund may be filed by attaching one or more completed Schedules PC to the estate’s Form 706 at the time of filing that return. Schedule PC is expected to be first available as part of the 2012 Form 706. The Form 706 should indicate that one or more Schedules PC are being filed with the return in order to facilitate the proper processing of Schedule(s) PC, in accordance with the instructions for that schedule.

(b) Form 843 . A section 2053 protective claim for refund may be filed by filing a Form 843 where the Form 706 for the decedent’s estate was previously filed (currently, at the Cincinnati campus), with the notation “Protective Claim for Refund under Section 2053” entered across the top of page 1 of the form. For filing a section 2053 protective claim for refund, the address for the “Cincinnati campus” is: Department of Treasury, Internal Revenue Service Center, 300 Madison Avenue, Stop 823G, Covington, KY 41011, or as otherwise specified in the instructions to the form.

(2) Separate protective claim for refund for each section 2053 claim or expense . To be properly filed under this revenue procedure, a separate section 2053 protective claim for refund must be filed as described in section 4.04(1) of this revenue procedure for each claim or expense for which a deduction may be claimed in the future under section 2053 (section 2053 claim or expense). Specifically, a Form 706 may include more than one Schedule PC. In addition, a section 2053 protective claim for refund must not include any claim for refund not based on a deduction under section 2053. Each section 2053 protective claim for refund should indicate whether other protective claims for refund are be

ready for consideration. A taxpayer that files a protective claim for refund and provides notification for consideration to the Service in accordance with the procedures set forth in this revenue procedure will satisfy the generally applicable procedural requirements for claiming a refund as well as the procedural requirements specific to section 2053 for claiming a refund. A taxpayer that chooses not to follow or fails to comply with the procedures set forth in this revenue procedure for a section 2053 protective claim for refund is subject to all of the generally applicable provisions governing claims for refund as well as to the specific section 2053 provisions relating to claims for refund, and will not have the benefit of the limited review described in Notice 2009–84, 2009–44 I.R.B. 592, and section 5.01 of this revenue procedure. See §§ 6402, 6511, and 6514; § 20.2053–1(d)(5).