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1054 (1960). (Emphasis added.) Our discussion will focus on
those portions of the mitigation provision necessary or helpful
to understand the resolution of these dockets. So, for example,
our discussion of notices of deficiency and respondent’s
invocation of these provisions will not deal with the similar,
but sometimes not identical, rules for taxpayers’ refund claims.
O’Donnell v. Belcher, 414 F.2d 833, 841 (5th Cir. 1969).
Section 13115 provides for the correction of an error if, on the
5
Sec. 1311 provides, in pertinent part, as follows:
SEC. 1311. CORRECTION OF ERROR.
(a) General Rule.--If a determination (as defined in
section 1313) is described in one or more of the paragraphs
of section 1312 and, on the date of the determination,
correction of the effect of the error referred to in the
applicable paragraph of section 1312 is prevented by the
operation of any law or rule of law, other than this part
[i.e., secs. 1311-1314, which constitute part II of subch. Q
of ch.1] and other than section 7122 (relating to
compromises), then the effect of the error shall be
corrected by an adjustment made in the amount and in the
manner specified in section 1314.
(b) Conditions Necessary for Adjustment.--
* * * * * * *
(2) Correction not barred at time of erroneous
action.--
(A) Determination described in section
1312(3)(B).--In the case of a determination
described in section 1312(3)(B) (relating to
certain exclusions from income), adjustment shall
be made under this part only if assessment of a
deficiency for the taxable year in which the item
is includible or against the related taxpayer was
not barred, by any law or rule of law, at the time
the Secretary first maintained, in a notice of
(continued...)
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