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Merlo
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Category: Tax
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Experience:  25+ years tax consulting. Specializing in returns for US citizens living abroad
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What DC (District of Columbia) Tax Code covers Suspension of

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What DC (District of Columbia) Tax Code covers Suspension of Statute of Limitations on Filing Tax Refund Claims during Periods of Disability? I was suffering from Mental illness and filed my taxes after 3 years and have Doctors letters to support my claim for a tax refund.
Hello Gabrielle,

The DC code section which deals with the statute of limitations on filing for a refund is section 47-4304.

Here is what that section states regarding the suspension of the statute of limitations:

(d)(1) In the case of an individual, the running of the period of limitation specified in subsection (a) of this section shall be suspended during any period that the individual is financially disabled.

(2) For purposes of paragraph (1) of this subsection, an individual is "financially disabled" if the individual's ability to receive and evaluate information effectively or to communicate decisions is impaired to such an extent that he or she lacks the capacity to manage some or all of his or her financial resources. An individual shall not be treated as financially disabled during any period that the individual's spouse, domestic partner, or another person may act on behalf of the individual in financial matters.

Here is a link to that code section for your reference.

http://weblinks.westlaw.com/result/default.aspx?action=Search&cfid=1&cnt=DOC&db=DC%2DST%2DWEB&eq=search&fmqv=c&f n=%5Ftop&method=WIN&n=1&origin=Search&query=47%2D4304&rlt=CLID%5FQRYRLT691283961045&rltdb=CLID%5FDB913913861045&rlti=1&rp=%2Fsearch%2Fdefault%2Ewl&rs=GVT1%2E0&service=Search&sp=DCC%2D1000&srch=TRUE&ss=CNT&sskey=CLID%5FSSSA584233861045&vr=2%2E0

If this was helpful please press the Accept button. Positive feedback is also appreciated.

Thank you Gabrielle.


Merlo and other Tax Specialists are ready to help you
Hello again Gabrielle,


You may be having problems with the link I gave you. If you are try this link instead.

http://government.westlaw.com/linkedslice/search/default.asp?RS=GVT1.0&VR=2.0&SP=DCC-1000

When you go to that web page, at the very top there is a search box. Type in 47-4304. It will then bring up another page that has a link to this code section 47-4304. Click on that link and then you should be able to view this.

If this was helpful please press the Accept button. Positive feedback is also appreciated.

Thank you Gabrielle.