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Commissioner, T.C. Memo. 1997-206. In the instant case, any
incapacity petitioner experienced as a result of the traumatic
events surrounding his mother's disappearance and death had
ceased by sometime in 1989; in that year he obtained a filing
extension with respect to his 1988 return and timely filed it in
August. Thus, there has been an unexcused delay of more than 5
months with respect to petitioner's 1987 return, which has never
been filed, and we accordingly sustain respondent's determination
of the addition to tax for 1987.
With respect to his failure to file for 1989, petitioner
claims reasonable cause because at the time the return was due in
April 1990, the statutory period of limitations was about to
expire on any claim he might file against the City of New York
with respect to the events surrounding the disappearance and
death of his mother. According to petitioner, he was preoccupied
at this time with investigating his mother's treatment at the
homeless shelter and with potential legal recourse against the
City. In light of petitioner's admitted capacity to attend to
other matters, we conclude that he has failed to show reasonable
cause for his failure to file for 1989. Reasonable cause
requires a showing of incapacity; "selective inability" to file
tax returns while attending to other responsibilities does not
demonstrate reasonable cause. Tabbi v. Commissioner, supra;
Kemmerer v. Commissioner, T.C. Memo. 1993-394; Bear v.
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