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reasonable cause and not willful neglect. Illness may constitute
reasonable cause so long as the taxpayer can establish that
illness incapacitated the taxpayer to such a degree that he or
she was unable to file the return. See Snyder Air Prods., Inc.
v. Commissioner, 71 T.C. 709, 718 (1979); Marrin v. Commissioner,
T.C. Memo. 1997-24, affd. 147 F.3d 147 (2d Cir. 1998). Divorce
or challenging a separation agreement generally does not
constitute reasonable cause. Richardson v. Commissioner, 125
F.3d 551, 557 (7th Cir. 1997), affg. T.C. Memo. 1995-554;
Condello v. Commissioner, T.C. Memo. 1998-333.
The record does not establish that the failures to timely
file were due to reasonable cause and not willful neglect.
Petitioner’s claim that he was granted an additional extension of
time to file the 1997 return beyond August 15, 1998, is
unsubstantiated. His medical condition did not arise until May
31, 2000, well after the 1997 return and the 1998 return were
due. And consistent with Condello v. Commissioner, supra,
petitioner’s divorce from Ms. Spuler serves as no refuge from the
addition to tax under section 6651(a)(1). Thus, respondent is
sustained on this issue.
Accuracy-Related Penalties Under Section 6662(a)
The Commissioner also has the “burden of production in any
court proceeding with respect to the liability of any individual
for any penalty” under section 6662(a). Sec. 7491(c); Higbee v.
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