DENNIS, Circuit Judge:
TLI, Inc. filed this federal income tax refund action contending that its claims were not barred by the statute of limitations because it had satisfied the requirements of the "mitigation" provisions, §§ 1311 and 1314 of the Internal Revenue Code, for lifting the bar of the statute of limitations respecting its otherwise untimely administrative claims for refunds for 1983 and 1984, and that in any event, § 108(a)(2) of the Bankruptcy...
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