The three year period for filing
a claim does not run during any period in which the individual
is financially disabled. An individual is financially disabled when the individual is unable to manage his financial affairs because of a medically determinable physical or mental impairment that is expected to result in death or last for a period of at least 12 months.
The physical or mental impairment must be that of the taxpayer, not of some third person The IRS
may require proof of the impairment in a form
and manner determined by the IRS. An individual is not financially disabled during any period that the individual's spouse or any other person is authorized to act on behalf of the individual in financial matters.
This is the only exception to the 3 year rule on obtaining a refund.
The IRS will not honor claims based on the fact that someone was not aware that a return
had been filed or was not aware of the filing requirements deadline
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