Makes specified Internal Revenue Code provisions relating to limitations on credits or refunds after a limitation period inapplicable to a claim filed by Christine L. Barrott of Milton, Florida, for credit or refund of overpayments of the individual Federal income tax Christine L. Barrott paid for the taxable years 1990 through 1998, but only if such individual submits a claim within the one-year period beginning on the date of the enactment of this Act.