If a determination (as defined in section
1313) is described in one or more of the paragraphs of section
1312 and, on the date of the determination, correction of the effect of the error referred to in the applicable paragraph of section
1312 is prevented by the operation of any law or rule of law, other than this part and other than section
7122 (relating to compromises), then the effect of the error shall be corrected by an adjustment made in the amount and in the manner specified in section
1314.