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Tobey was late in filing his federal income tax refund claim, but he requested an extension of the statute of limitations, citing the financial-disability exceptions

Tobey was late in filing his federal income tax refund claim, but he requested an extension of the statute of limitations, citing the financial-disability exceptions of I.R.C. 65ll(h). Tobey's mother is chronically ill, and he must make four-day-a-week trips to another city to care for her. Will the IRS grant Tobey's request?

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