- 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 selective
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011