- 5 -
Section 6511(h) permits the tolling of the period of limitations
for taxpayers who are “financially disabled”. Petitioner
maintains that during this period of time she was “financially
disabled”.
We are willing to assume (but do not decide) that petitioner
would fall within the meaning of “financially disabled.”2
Section 6511(h), however, does “not apply to any claim for credit
or refund which * * * is barred by the operation of any law or
rule of law * * * as of the date of the enactment of this Act
[July 22, 1998].” RRA 1998, sec. 3202(b), 112 Stat. 741. As
noted, petitioner’s withholding credits were deemed paid on April
15, 1995. See sec. 6513(b)(1). Petitioner did not file her 1994
Federal income tax return before respondent issued a notice of
deficiency, and, therefore, as stated above, under section
6512(b)(3) petitioner’s refund claim was barred by operation of
law as of April 15, 1997. See Commissioner v. Lundy, supra at
253; see also Hart v. Commissioner, T.C. Memo 1999-186.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
2 We note that this may be a very tenuous assumption. During
this period, petitioner owned and managed real estate, paid her
bills, and applied for unemployment compensation.
Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011