Abston v. CIR, No. 11-3689 (8th Cir. 2012)
Annotate this CasePlaintiff appealed the district court's grant of summary judgment, arguing that the district court erred in ruling that her failure to submit a physician's statement as required by the IRS Revenue Procedure 99-21 was fatal to her claim of financial disability. Because plaintiff failed to submit a physician's statement altogether, the court agreed with the district court that she did not provide the IRS with probative evidence of financial disability, and therefore her claim was properly denied as time-barred by 26 U.S.C. 6511(b)(2)(A).
Court Description: Civil case - Federal Tax. District court did not err in finding plaintiff's claim for a refund was untimely as she failed to submit the required physician's statement showing that she was entitled to a medically-based suspension of the limitations period under the "financial disability" provisions of 26 U.S.C. Sec. 6511(h)
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