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TREAS/IRS RIN: 1545-BR04 Publication ID: Spring 2025 
Title: Suspension of the Statute of Limitations for Financial Disability 
Abstract:

Section 6511(h) of the Internal Revenue Code suspends the refund statute of limitations during the period a taxpayer is financially disabled.  This regulation interprets section 6511(h) and provides the requirements for an individual taxpayer to show financial disability.  The principal requirement is that the taxpayer must provide a written statement with certain information from a qualified healthcare professional.  The regulation describes a qualified healthcare professional.

 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 301.6511(h)-1   
Legal Authority: 26 U.S.C. 6511(h)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: Drafting Attorney: Han Huang, (202) 317-6844 Reviewing Attorney: Kevin Gillin, (202) 317-5403 Treasury Attorney: Unknown REG-120374-23 CC:PA:02
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Han Huang
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 5046,
Washington, DC 20224
Phone:202 317-6844
Email: han.huang@irscounsel.treas.gov