Ezel / IRS Rulings / 1149026
Chief Counsel Advice 1149026 Released December 9, 2011 Advice

Mitigation does not apply when no section 1312 circumstance exists

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This page covers one taxpayer's ruling from 2011, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2011
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel Advice addressed whether mitigation could overcome the statute of limitations for an employer's refund claim. It agreed that none of the section 1312 circumstances of adjustment applied, so mitigation did not apply. The advice identified denial of the employer's refund claim as the section 1313(a) determination and stated that section 6521 did not apply to the facts. It also said no other argument was known that would overcome the limitations period.

Ruling snapshot

  • Question: Could mitigation or another doctrine overcome the statute of limitations for the employer's refund claim?
  • Outcome: advice given
  • Key authorities: IRC §§ 1312, 1313(a), and 6521.

Full text (IRS public release)

ID: CCA_2011112915121547 Number: 201149026
Release Date: 12/9/2011
Office: --------------
UILC: 1312.00-00

From: ---------------------
Sent: Tuesday, November 29, 2011 3:12:20 PM
To: -------------------
Cc:
Subject: FW: Section 1311-1314 Request for Advice

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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