Rev Proc 99-21

IRB 1999-17

4/21/99 11:47 AM

Page 18

Part III. Administrative, Procedural, and Miscellaneous
26 CFR 601.105: Examination of returns and
claims for refund, credit, or abatement;
determination of correct tax liability.
(Also Part I, section 6511.)

Rev. Proc. 99–21

(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 5. EFFECTIVE DATE
This revenue procedure is effective for
claims within the scope of this revenue
procedure filed on or after July 22, 1998.

SECTION 4. PROCEDURE
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, 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

April 26, 1999

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 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.

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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.
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 tollfree call).

1999–17 I.R.B.