CCA 200944037
Correction of Error
ID: CCA_2009082010555637 Number: 200944037
Release Date: 10/30/2009
Office: ---
UILC: 1311.00-00
From: ---
Sent: Thursday, August 20, 2009 10:56:00 AM
To: ---
Cc: ---
---
Subject: RE: [ ---] TEFRA assessment/statute
One additional point. The mitigation provisions supersede the TEFRA provisions since section
1311(a) allows an adjustment that otherwise would be prohibited by "operation of any law or rule of law." So if the requirements of mitigation are met, they supersede the requirements of section
6227 and we would be required to issue a refund even if no valid claim was filed.
Source: view the official PDF
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