Correction of Error

ID:
Office:
UILC:
CCA_2011053108465247
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1311.00-00
Number: 201125034
Release Date: 6/24/2011
From: ---
Sent: Tuesday, May 31, 2011 8:47:00 AM
To: ---
Cc:
Subject: Equitable recoupment
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I received the voicemail message you left on Friday. It sounds like you have a case where the taxpayer paid a tax liability twice but didn't realize it until the refund statute had closed. Equitable recoupment is a defense to a timely claim. For instance, if the Service were trying to collect a tax sufficiently related to the paid tax, then the taxpayer could argue equitable recoupment. But without a timely claim to offset, I don't see any way for the doctrine to apply.
Let me know if you need something further,
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