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such individual is “financially disabled”. Sec.
6511(h)(2), I.R.C., provides that an individual is
“financially disabled” if “such individual is unable to
manage his financial affairs by reason of a medically
determinable physical or mental impairment of the
individual which can be expected to result in death or
which has lasted or can be expected to last for a
continuous period of not less than 12 months.” Sec.
6511(h)(2), I.R.C., requires that the physical or
mental impairment be that of the individual taxpayer
rather than another individual. Accepting P’s factual
allegations as true for purposes of this pending
motion, sec. 6511(h), I.R.C., does not apply to suspend
the running of the periods of limitation.
Held, further, Because P did not file his 1996
income tax return prior to the notice of deficiency and
did not pay his 1996 income taxes within 2 years of the
mailing of the notice of deficiency, this Court lacks
jurisdiction to award a refund or credit. See
Commissioner v. Lundy, 516 U.S. 235, 240 (1996).
Bruce L. Brosi, pro se.
Frank A. Falvo, for respondent.
OPINION
RUWE, Judge: This matter is before the Court on
respondent’s motion for summary judgment filed pursuant to Rule
121.1 The only issue in this case is whether petitioner’s claim
for refund of an overpayment of his 1996 income tax is barred by
the applicable period of limitations. In opposition to
respondent’s motion, petitioner alleges facts that he argues
would have suspended the running of the period of limitations
1Unless otherwise indicated, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code, as amended.
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