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Petitioner does not articulate any physical or mental impairment
from which he suffered during any period at issue here. Instead,
petitioner contends that his care-giving responsibilities
provided to another while simultaneously earning a living somehow
afford him the extraordinary benefits of section 6511(h). We
disagree. While we sympathize with petitioner regarding his
mother’s condition and the demands of his employment, those are
the types of problems confronted by many taxpayers and are not
the conditions contemplated in section 6511(h). Viewing the
record in the light most favorable to petitioner, he cannot
sustain his claim to the benefits articulated in section 6511(h).
As the period of limitations articulated in section 6511 is
not suspended by virtue of section 6511(h), we therefore lack
jurisdiction to award petitioner a refund or credit. See secs.
6511 and 6512; Commissioner v. Lundy, 512 U.S. at 252; United
States v. Brockamp, 519 U.S. 347 (1997). Accordingly, we grant
respondent’s motion for summary judgment.
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011