- -8
However, he presented no evidence suggesting that he was so ill
during those years that he was unable to file a return. To the
contrary, petitioner was regularly employed by the city of
Pembroke Pines and worked as an income tax return preparer during
the years 1985 through 1987. He even stated at trial that he was
physically able to file a return during those years in issue.
While we are sympathetic to petitioner's physical condition
during the years 1985 through 1987, we are unable to find that he
was so ill that he could not file a return. Consequently, we
hold that petitioners have not shown they had reasonable cause
for failing to file their Federal income tax returns in a timely
manner.
Having found that petitioners did not file timely Federal
income tax returns for 1985 through 1987, and that there was no
reasonable cause for their failure to do so, it follows that they
are liable for the additions to tax under section 6651(a)(1).
Therefore, it is not necessary to decide whether their failure
was due to willful neglect. United States v. Boyle, 469 U.S. at
245.
To reflect the foregoing,
Decision will be
entered under Rule 155.
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