Ezel / IRS Rulings / 201149026

Mitigation does not apply when no section 1312 circumstance exists

Number
201149026
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Circumstances of Adjustment
Topics
Other topics
Code sections
§ 1312, § 1313, § 6521
Ruling dated
November 29, 2011
Publicly released
December 9, 2011
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 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 is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, 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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