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Non-Specific Personality Disorder encompassing elements
of Avoidant, Dependant and Obsessive Compulsive
Personality Disorders * * * resulting in [his]
recurrent victimization at [the hands of others], low
self-esteem, social and financial naivete,
perfectionism and rigidity.
Incapacity on the part of a taxpayer due to mental or
physical illness can establish reasonable cause for failure to
file timely returns. United States v. Boyle, supra at 248 n.6;
Williams v. Commissioner, 16 T.C. 893, 906 (1951). However, a
mental or emotional disorder does not excuse a failure to file
timely returns unless it is shown that the disorder rendered the
taxpayer incapable of exercising ordinary business care and
prudence during the period in which the failure to file
continued. Bear v. Commissioner, T.C. Memo. 1992-690, affd.
without published opinion 19 F.3d 26 (9th Cir. 1994); Conley v.
Commissioner, T.C. Memo. 1992-215. Moreover, a taxpayer's
selective inability to meet his or her tax obligations when he or
she can carry on normal activities does not excuse a late filing.
See Estate of McClanahan v. Commissioner, 95 T.C. 98, 101-102
(1990).
We are not convinced that Dr. Wilkinson's psychological
state during the relevant time provided reasonable cause for his
untimely filings. Dr. Wilkinson headed up a thriving medical
practice throughout 1989. Despite his alleged depression,
Dr. Wilkinson continued to attend to patients and perform various
medical procedures. From 1985 to 1989, Dr. Wilkinson employed
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