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year at some undetermined time in 1998, but did not file returns
for the 1994, 1995, and 1996 taxable years. Respondent granted
petitioner an extension of time to file her 1996 return, but
petitioner did not file a return for that year. Based on
reported third-party information, respondent prepared a
substitute return and issued a notice of deficiency for the 1996
taxable year.
Discussion
1. Addition to Tax Under Section 6651(a)(1) for Failure To File
If a Federal income tax return is not timely filed, an
addition to tax will be assessed “unless it is shown that such
failure is due to reasonable cause and not due to willful
neglect”. Sec. 6651(a)(1).3 A delay is due to reasonable cause
if “the taxpayer exercised ordinary business care and prudence
and was nevertheless unable to file the return within the
prescribed time”. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs.;
see also United States v. Boyle, 469 U.S. 241, 243 (1985).
Petitioner claims that the injuries she suffered from the
car accident in 1995 constitute reasonable cause for her failure
to file a return in 1996. Impairment due to injury may
constitute reasonable cause for late filing if the taxpayer shows
that he or she could not file a timely return. See Williams v.
3 The burden of showing reasonable cause under sec.
6651(a) remains on petitioner. Higbee v. Commissioner, 116 T.C.
438, 446-448 (2001).
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