Tobey was late in filing his federal income tax refund claim, but he requested an extension of

Question:

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. § 6511(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?