Claims barred by statute of limitations absent tolling exception.

Petitioner, a parent of a special needs child, did not request a due process hearing under the Individuals with Disabilities Education Act (“IDEA”) within two years of the date she knew of the alleged action that formed the basis of her complaint, and did not meet her evidentiary burden to show that the statute of limitations should be tolled under either of two statutory exceptions.  Accordingly, her untimely IDEA claims were barred.