The taxpayer took a distribution from his IRA and then suffered a work-related injury that put him on medical leave. The leave period expired after the 60-day IRA rollover period. But, the taxpayer was also caring for his disable wife at the same time. The taxpayer sought relief from the 60-day rule, but IRS determined that relief would not be granted because the taxpayer used the withdrawn funds to pay personal expenses during the 60-day period and didn't return the funds to the account for more than six months after the 60-day period had expired. Thus, the funds had, in effect, been used as a short-term, interest-free loan that the taxpayer used to pay personal expenses. U.I.L. 201523025 (Mar. 13, 2015).