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filed returns showing refunds due for 1985 through 1987,
petitioner, an income tax return preparer, would not have made
certain that the refunds were received.
In addition, we do not find the testimony of petitioners'
son credible as to whether, or when, they mailed their returns
for the years in issue. His testimony was contradictory and
uncertain. It is unlikely that petitioners' returns were mailed
at the same time as, and along with, their son's returns for 1985
through 1987 because their son's returns were apparently received
by the IRS.
Accordingly, we conclude that petitioners did not file any
Federal income tax returns for the years 1985 through 1987 other
than the copies of the returns received by respondent on June 1,
1990. They, of course, were untimely filed.
Next, we consider whether petitioners have shown that they
had reasonable cause for filing their 1985, 1986, and 1987 tax
returns late. Continuous illness or incapacity may constitute
reasonable cause if the taxpayer establishes that he was so ill
that he was unable to file a tax return. Williams v.
Commissioner, 16 T.C. 893 (1951). Respondent contends that
petitioner was not so ill during the years in issue that he could
not have filed the returns on time.
At some point after 1985, petitioner experienced a brain
hemorrhage and was unable to perform some of the tasks associated
with daily living, such as safely driving an automobile.
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