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SECTION 3. SCOPE
Internal Revenue Bulletin 1999-17 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to individual taxpayers for any period of financial disability, regardless of when it occurs, except if the taxpayer’s claim for credit or refund was otherwise barred
(without regard to § 6511(h)) by operation of any law or rule of law (including res judicata) as of July 22, 1998, the date § 6511(h) was enacted.
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