In the case of Illinois Lumber and Material Dealers Association Health Insurance Trust v. United States, 116 AFTR 2d ¶2015-5079, reversing DC MN, 113 AFTR 2d ¶2014-1937 the appellate panel had to deal with the complex area of the law found in the statute mitigation provisions of IRC §§1311-1315.  The appellate determined that the taxpayer, having failed to assert its rights before statute initially expired, could not “awaken the sleeping dog” of the statute of limitations bar on any refund.