Carl J.D. Bauman and Margaret A. Bauman - Page 34

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          despite the poor health of Bauman’s father, Bauman managed to               
          continue his practice of law.  This ability to continue managing            
          his normal affairs, respondent contends, indicates that Bauman              
          was not so overwhelmed by his concern for his father that he                
          could not comply with his obligation to file the tax return.                
          Respondent also argues that Bauman’s concern for his father did             
          not preclude Mrs. Bauman from fulfilling their obligation to file           
          a timely return.  We agree with respondent.                                 
               Petitioners have not established that their failure to file            
          their 1982 tax return by the prescribed date was due to                     
          reasonable cause and not due to willful neglect.  While we                  
          appreciate the emotional difficulties Bauman may have experienced           
          while caring for his father, the record does not support his                
          contention that he was so overwhelmed by his father’s                       
          deteriorating health as to preclude a timely filing.  The fact              
          that Bauman continued to practice law throughout this period                
          indicates that his father’s condition did not prevent him from              
          filing the return on time.  See Dickerson v. Commissioner, T.C.             
          Memo. 1990-577.  Moreover, petitioners failed to explain why Mrs.           
          Bauman was unable to satisfy the couple’s obligation to file a              
          timely return.                                                              
               We reject petitioners’ contention that the late filing                 
          addition to tax should not be applied to them merely because                
          their return was in fact filed prior to the expiration of the 4-            
          month extension period that would have been granted automatically           

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