- 14 - 1996, but not filed until March 25, 1997. See secs. 6072, 6081. According to petitioners, the addition to tax that would otherwise result from their failure to file a timely return is not applicable because the failure was due to reasonable cause, namely the poor health of each, and not due to willful neglect. See sec. 6651(a)(1). Petitioner was seriously injured in a motorcycle accident shortly before petitioners’ 1995 return was due. Furthermore, at about the same time, Mrs. Turner was diagnosed with and treated for a life-threatening illness. We appreciate the severity of petitioners’ health problems during the relevant time and recognize that a serious illness can constitute reasonable cause for the failure to file a timely return. See, e.g., Fambrough v. Commissioner, T.C. Memo. 1990-104. Nevertheless, in this case, we note that petitioners’ health problems did not prevent them from performing or maintaining other activities. For example, during the period between the due date and filing date, petitioner returned to work, Mrs. Turner apparently remained employed, and the wedding of petitioners’ daughter was planned and took place. Petitioners obviously had competing demands on their time around the due date of their 1995 return, and they were entitled to prioritize those demands in a manner that best suited their interests. However, as we noted in Wilkinson v. Commissioner, T.C. Memo. 1997-410, “a taxpayer’s selectivePage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
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