rp-99-21.pdf

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Part III
Administrative, Procedural, and Miscellaneous
26 C.F.R. 601.105: Examination of returns and claims for refund, credit, or abatement;
determination of correct tax liability.
(Also Part I, § 6511.)
Rev. Proc. 99-21
SECTION 1. PURPOSE
This revenue procedure describes the information that is required under §
6511(h)(2)(A) of the Internal Revenue Code in order to request suspension of the
period of limitations under § 6511 for claiming a credit or refund of tax due to an
individual taxpayer’s financial disability. This information is required to be submitted
with the taxpayer’s claim for credit or refund of tax.
SECTION 2. BACKGROUND
.01 Generally, under § 6511(a), a taxpayer must file a claim for credit or refund of
tax within three years after the date of filing a tax return or within two years after the
date of payment of the tax, whichever period expires later.
.02 Section 6511(h), as added by § 3202 of the Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. No. 105-206, 112 Stat. 685 (July 22,

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1998), suspends the statute of limitations period for filing a claim for credit or refund
under § 6511(a) for any period of an individual taxpayer’s life during which the taxpayer
is unable to manage the taxpayer’s financial affairs because of a medically
determinable mental or physical impairment that can be expected to result in death, or
has lasted (or can be expected to last) for a continuous period of not less than 12
months. Further, a taxpayer is not considered to be financially disabled during any
period in which the taxpayer's spouse or any other person is authorized to act on behalf
of the taxpayer in financial matters. Section 6511(h)(2)(A) requires that proof of the
taxpayer’s financial disability be furnished to the Internal Revenue Service.
SECTION 3. SCOPE
This revenue procedure applies to individual taxpayers for any period of
financial disability, regardless of when it occurs, except if the taxpayer’s claim for credit
or refund was otherwise barred (without regard to § 6511(h)) by operation of any law or
rule of law (including res judicata) as of July 22, 1998, the date § 6511(h) was enacted.
SECTION 4. PROCEDURE
Unless otherwise provided in IRS forms and instructions, the following statements
are to be submitted with a claim for credit or refund of tax to claim financial disability for
purposes of § 6511(h).
(1) a written statement by a physician (as defined in § 1861(r)(1) of the Social
Security Act, 42 U.S.C. § 1395x(r)), qualified to make the determination, that
sets forth:
(a) the name and a description of the taxpayer’s physical or mental

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impairment;
(b) the physician’s medical opinion that the physical or mental impairment
prevented the taxpayer from managing the taxpayer’s financial affairs;
(c) the physician’s medical opinion that the physical or mental impairment
was or can be expected to result in death, or that it has lasted (or can be
expected to last) for a continuous period of not less than 12 months;
(d) to the best of the physician’s knowledge, the specific time period
during which the taxpayer was prevented by such physical or mental
impairment from managing the taxpayer’s financial affairs; and
(e) the following certification, signed by the physician:
I hereby certify that, to the best of my knowledge and belief, the
above representations are true, correct, and complete.
(2) A written statement by the person signing the claim for credit or refund that
no person, including the taxpayer's spouse, was authorized to act on behalf of
the taxpayer in financial matters during the period described in paragraph (1)(d)
of this section. Alternatively, if a person was authorized to act on behalf of the
taxpayer in financial matters during any part of the period described in
paragraph (1)(d), the beginning and ending dates of the period of time the
person was so authorized.
SECTION 5. EFFECTIVE DATE

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This revenue procedure is effective for claims within the scope of this revenue
procedure filed on or after July 22, 1998.
SECTION 6. PAPERWORK REDUCTION ACT
The collections of information contained in this revenue procedure have been
reviewed and approved by the Office of Management and Budget (OMB) in accordance
with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545-1649.
An agency may not conduct or sponsor, and a person is not required to respond
to, a collection of information unless the collection of information displays a valid OMB
control number.
The collection of information is contained in section 4 of this revenue procedure.
This information is required to establish a taxpayer’s financial disability for purposes of
§ 6511(h)(2)(A). The likely respondents are individual taxpayers and physicians.
The estimated total annual reporting burden is 24,100 hours.
The estimated annual burden per respondent will vary from 15 minutes to 45
minutes, depending on individual circumstances, with an estimated average of 30
minutes. The estimated number of respondents is 48,200.
The estimated annual frequency of responses is on occasion.
Books and records relating to a collection of information must be retained as
long as their contents may become material in the administration of any internal
revenue law. Generally, tax returns and return information are confidential, as required
by § 6103.

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DRAFTING INFORMATION
The principal author of this revenue procedure is Paul E. Tellier of the Office of
Assistant Chief Counsel (Income Tax and Accounting). For further information
regarding this revenue procedure contact Mr. Tellier on (202) 622-4930 (not a toll-free
call).