Caring for a dying parent does not toll a tax refund deadline

The taxpayer filed his 2018 return on April 15, 2019. From 2018 to 2020 he was the primary caregiver for his mother, who had been diagnosed with several cancers. H&R Block identified a $53,521 overpayment in September 2022, and he filed an amended return claiming it on October 5, 2022. The IRS denied the claim as untimely. On July 1 the Court of Federal Claims dismissed the suit for lack of subject-matter jurisdiction. Chief Judge Matthew Solomson held that the section 6511(a) limitations period is jurisdictional and not subject to equitable tolling, and that the financial disability exception in section 6511(h) reaches only the taxpayer's own impairment. A third party's illness does not count. No free public URL for the opinion in No. 25-902T was found.