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agree, however, with petitioner that she is entitled to judgment
as a matter of law.
The relief available under the mitigation provisions of
sections 1311-1314 is limited, and the statutory provisions do
not purport to permit the correction of all errors and
inequities. United States v. Rushlight, 291 F.2d 508, 514 (9th
Cir. 1961); Olin Mathieson Chem. Corp. v. United States, 265 F.2d
293, 296 (7th Cir. 1959); Bolten v. Commissioner, 95 T.C. 397,
403 (1990); Bradford v. Commissioner, 34 T.C. 1051, 1054 (1960);
Brennen v. Commissioner, 20 T.C. 495, 500 (1953). The limited
conditions under which the mitigation provisions will be
applicable may be described generally as follows (with limited
exceptions not here applicable):
1. A final "determination", as defined in section 1313(a),
must have occurred;
2. The determination must fall within one of the specified
"circumstances of adjustment" or "doubling-up" situations
described in section 1312;
3. The party against whom the mitigation provisions are
invoked or a related party must have maintained, with
respect to the treatment of the item in question for the
determination year, a position inconsistent with the
treatment of the item in another year of the same or related
taxpayer, which year is barred by the generally applicable
period of limitation or by some other rule of law. Sec.
1311(b);
4. The party who seeks to utilize the mitigation provisions
must act timely thereunder and in the proper manner to make
a corrective adjustment. Sec. 1314.
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