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High-valent cobalt-oxo intermediates are proposed as reactive intermediates in a number of cobalt-complex-mediated oxidation reactions. Herein we report the spectroscopic capture of low-spin (S=1/2) CoIV-oxo species in the presence of redox-inactive metal ions, such as Sc3+, Ce3+, Y3+, and Zn2+, and the investigation of their reactivity in C--H bond activation and sulfoxidation reactions. Theoretical calculations predict that the binding of Lewis acidic metal ions to the cobalt-oxo core increases the electrophilicity of the oxygen atom, resulting in the redox tautomerism of a highly unstable [(TAML)CoIII(O.)]2- species to a more stable [(TAML)CoIV(O)(Mn+)] core. The present report supports the proposed role of the redox-inactive metal ions in facilitating the formation of high-valent metal-oxo cores as a necessary step for oxygen evolution in chemistry and biology. [ABSTRACT FROM AUTHOR]