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Illness or incapacity may constitute reasonable cause if the
taxpayer establishes that he was so ill that he was unable to
file. Williams v. Commissioner, 16 T.C. 893, 906 (1951). On
brief, petitioner contends that he filed his returns late because
he was ill. We disagree. Petitioner was well enough to prepare
and file hundreds of tax returns for each of the years in issue.
We conclude that petitioner is liable for the addition to tax for
failure to timely file his 1992 and 1993 returns.
2. Accuracy-Related Penalty
Petitioner testified that he did not keep track of his
income during the years in issue. He did not provide respondent
with any records of his income or expenses for those years. A
taxpayer’s failure to properly substantiate items is evidence of
negligence. See sec. 6662(c); Higbee v. Commissioner, 116 T.C.
438, 449 (2001).
Petitioner made no argument about the accuracy-related
penalty at trial or on brief. A taxpayer may be deemed to
concede an issue that was raised in the petition if he or she
makes no argument at trial or on brief relating to that issue.
Levin v. Commissioner, 87 T.C. 698, 722-723 (1986), affd. 832
F.2d 403 (7th Cir. 1987); Zimmerman v. Commissioner, 67 T.C. 94,
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