Janet Schoene - Page 3

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               The issue is whether petitioner is time barred from claiming           
          a refund of a $7,733 overpayment for her 1994 tax year.                     
          Respondent contends that petitioner is time barred from recovery            
          by the operation of sections 6511 and 6512(b).  Petitioner                  
          contends, however, that she was “financially disabled” within the           
          meaning of section 6511(h), and, therefore, the period of                   
          limitations set forth in section 6511 was tolled.  At the time              
          the petition was filed, petitioner resided in New York, New York.           
               The facts are not in dispute and may be summarized as                  
          follows.  From 1994 to at least 1997, petitioner suffered from              
          depression.  With respect to her 1994 Federal income tax return,            
          petitioner, through her accountant, requested and received an               
          automatic extension to file her return.  Prior to the August 15,            
          1995, filing deadline petitioner requested and received an                  
          additional extension to file until October 15, 1995.  Petitioner,           
          however, did not submit her 1994 Federal income tax return until            
          after respondent issued the notice of deficiency in 1998.                   
               Based on third party information, respondent prepared a                
          substitute return and issued a notice of deficiency to petitioner           
          on December 1, 1998.  Respondent determined a deficiency and                
          additions to tax in petitioner’s 1994 Federal income tax as                 

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