Circumstances of Adjustment

ID:
Office:
UILC:
CCA_2011112915121547
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1312.00-00
Number: 201149026
Release Date: 12/9/2011
From: ---
Sent: Tuesday, November 29, 2011 3:12:20 PM
To: ---
Cc:
Subject: FW: Section 1311-1314 Request for Advice
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I agree with you that none of the provisions in section 1312 apply to the facts below; therefore, mitigation does not apply. The "determination" under section 1313(a) would be the denial of the employer's refund claim.
I also asked a section 6521 expert about your facts, but I was told it doesn't apply.
As for other judicial doctrines, in general they are defensive tools. It seems that in your case the taxpayer is offensively seeking a refund; therefore, I am not aware of any argument that would overcome the statute of limitations.
If you would like to discuss this, please feel free to give me a call. My direct dial is ---.
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