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SECTION 1. PURPOSE

Internal Revenue Bulletin 1999-17 · 2026-10-03 edition · updated 2026-10-04 · United States

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.

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▸Contents — Internal Revenue Bulletin 1999-17
Internal Revenue Bulletin 1999-17

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