sizing that the newer cases did not involve correction of "internal inconsistencies" or reflect inadvertence, or mistake of fact. See, for example, Hitachi Sales Corporation of America v. Commissioner, T.C. Memo. 1994-159, Hooker Industries, Inc. v. Commissioner, T.C. Memo. 1982-357, Color Arts, Cargill, 91 F. Supp. 2d at 1300, Huf