- 12 -
Under certain circumstances, the period of limitations under
section 6511(a) may be tolled or the harshness of the statute may
be mitigated. If the taxpayer is “financially disabled” as
defined under section 6511(h)(2), then the running of the periods
specified in section 6511 may be suspended. Sec. 6511(h)(1).
Otherwise, the period of limitations under section 6511(a) may
not be tolled on grounds of equity. United States v. Brockamp,
519 U.S. 347, 354 (1997); Kreiger v. United States, 539 F.2d 317,
320-321 (3d Cir. 1976). In the alternative, section 6511 may be
mitigated under the provisions of sections 1311 through 1314 or
by application of the judicial doctrines of recoupment, setoff,
and estoppel. See, e.g., Allison v. United States, 379 F. Supp.
490, 496-497 (M.D. Pa. 1974) (regarding mitigation provisions of
sections 1311 through 1314). In the present case, there is no
evidence of financial disability warranting tolling of the
periods of limitation under section 6511. Nor is there any
evidence of circumstances warranting application of either the
mitigation provisions or the judicial doctrines of recoupment,
setoff, and estoppel.
Accordingly, we conclude that section 6511 bars application
of the 1986 payment, the 1995 payment, or any overpayments
associated with the 1994 return to petitioner’s outstanding
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011