- 3 -
petitioner contracted Lyme disease, which required two operations
in 1998 and 1999. Petitioner currently suffers from lung cancer
and is undergoing chemotherapy.
During 1995 and 1996, petitioner received numerous medical
treatments, including psychiatric treatment, acupuncture, and
drug therapy, related to his treatment for Lyme disease.
However, during this time petitioner continued his employment as
a manager of a hunting and fishing club and continued to operate
a small kennel business related to his employment. Petitioner
divorced and remarried during 1996. After his remarriage,
petitioner’s wife was involved with at least a portion of
petitioner’s finances, including making mortgage payments.
With assistance from his accountant, petitioner requested
and received extensions of time to file both his 1995 and 1996
tax returns until October 15 of the years 1996 and 1997 for each
respective return. However, he did not file the returns until
October 14 and 18, 1999, respectively. Prior to petitioner’s
filing the returns, respondent had already prepared a substitute
return for each year on March 5, 1999, and issued the statutory
notice of deficiency for each year on July 21, 1999.
We first address whether petitioner is liable for the
section 6651(a)(1) and (2) additions to tax for failure to file a
return and pay the tax shown thereon. Paragraph (1) of section
6651(a) imposes an addition to tax for failure to file a timely
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011