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seeking a refund or credit for overpaid taxes. That provision
provides:
SEC. 6511(h). Running of Periods of Limitation
Suspended While Taxpayer Is Unable to Manage Financial
Affairs Due to Disability.--
(1) In general.--In the case of an
individual, the running of the periods specified
in subsections (a), (b), and (c) shall be
suspended during any period of such individual’s
life that such individual is financially disabled.
(2) Financially disabled.--
(A) In general.--For purposes of
paragraph (1), 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.
An individual shall not be considered to have
such an impairment unless proof of the
existence thereof is furnished in such form
6(...continued)
Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
105-206, sec. 3202(a), 112 Stat. 740. Congress added sec.
6511(h) to the Code in response to the U.S. Supreme Court’s
opinion in United States v. Brockamp, 519 U.S. 347 (1997), where
the Court concluded that Congress did not intend to allow
equitable considerations to affect sec. 6511's time limitations.
See Staff of Joint Comm. on Taxation, General Explanation of Tax
Legislation Enacted in 1998, at 72 (J. Comm. Print 1998), 1998-4
C.B. 543, 630.
Sec. 6511(h) “shall apply to periods of disability before,
on, or after the date of the enactment of this Act [July 22,
1998] but shall not apply to any claim for credit or refund which
(without regard to such amendment) is barred by the operation of
any law or rule of law (including res judicata) as of the date of
the enactment of this Act.” RRA 1998 sec. 3202(b), 112 Stat. 741.
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