[Code of Federal Regulations]
[Title 26, Volume 11]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1311(a)-2]

[Page 628-629]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1311(a)-2  Purpose and scope of section 1311.

    (a) Section 1311 provides for the correction of the effect of 
certain errors under circumstances specified in section 1312 when one or 
more provisions of law, such as the statute of limitations, would 
otherwise prevent such correction. Section 1311 may be applied to 
correct the effect of certain errors if, on the date of a determination 
(as defined in section 1313(a) and the regulations thereunder), 
correction is prevented by the operation of any provision of law other 
than sections 1311 through 1315 and section 7122 (relating to 
compromises) and the corresponding provisions of prior revenue laws. 
Examples of provisions preventing such corrections are sections 6501, 
6511, 6532, and 6901 (c), (d) and (e), relating to periods of 
limitations; section 6212(c) and 6512 relating to the effect of petition 
to the Tax Court of the United States on further deficiency letters and 
on credits or refunds; section 7121 relating to closing agreements; and 
sections 6401 and 6514 relating to payments, refunds, or credits after 
the period of limitations has expired. Section 1311 may also be applied 
to correct the effect of an error if, on the date of the determination, 
correction of the error is prevented by the operation of any rule of 
law, such as res judicata or estoppel.
    (b) The determination (including a determination under section 1313 
(a)(4)) may be with respect to any of the taxes imposed by subtitle A of 
the Internal

[[Page 629]]

Revenue Code of 1954, by chapter 1 and subchapters A, B, D, and E of 
chapter 2 of the Internal Revenue Code of 1939, or by the corresponding 
provisions of any prior revenue act, or by more than one of such 
provisions. Section 1311 may be applied to correct the effect of the 
error only as to the tax or taxes with respect to which the error was 
made which correspond to the tax or taxes with respect to which the 
determination relates. Thus, if the determination relates to a tax 
imposed by chapter 1 of the Internal Revenue Code of 1954, the 
adjustment may be only with respect to the tax imposed by such chapter 
or by the corresponding provisions of prior law.
    (c) Section 1311 is not applicable if, on the date of the 
determination, correction of the effect of the error is permissible 
without recourse to said section.
    (d) If the tax liability for the year with respect to which the 
error was made has been compromised under section 7122 or the 
corresponding provisions of prior revenue laws, no adjustment may be 
made under section 1311 with respect to said year.
    (e) No adjustment may be made under section 1311 for any taxable 
year beginning prior to January 1, 1932. See section 1314(d).
    (f) Section 1311 applies only to a determination (as defined in 
section 1313(a) and Sec. Sec. 1.1313(a)-1 to 1.1313 (a)-4, inclusive) 
made after November 14, 1954. Section 3801 of the Internal Revenue Code 
of 1939 and the regulations thereunder apply to determinations, as 
defined therein, made on or before November 14, 1954. See section 1315.

[T.D. 6500, 25 FR 12031, Nov. 26, 1960]