-6-
filing date. The addition to tax under section 6651(a)(1) does
not apply, however, if the failure to timely file is due to
reasonable cause and not to willful neglect. United States v.
Boyle, 469 U.S. 241, 245 (1985).
Petitioner has the burden of proof with respect to defenses
to the additions to tax under section 6651(a)(1). Higbee v.
Commissioner, 116 T.C. 438, 446 (2001). Accordingly, petitioner
must prove that his failure to file was due to reasonable cause
and not to willful neglect. Id. To satisfy this burden, a
taxpayer must show that he or she exercised ordinary business
care and prudence but was nevertheless unable to file the return
within the prescribed time. Crocker v. Commissioner, 92 T.C.
899, 913 (1989); sec. 301.6651-1(c)(1), Proced. & Admin. Regs.
A taxpayer may have reasonable cause for failure to timely
file a return where the taxpayer or a member of the taxpayer’s
family experiences an illness or incapacity that prevents the
taxpayer from filing his or her return. See, e.g., Hobson v.
Commissioner, T.C. Memo. 1996-272 (reasonable cause found where
taxpayers cared for a child suffering from multiple sclerosis and
an invalid, amputee parent and taxpayer husband’s job forced
taxpayers to live apart for part of the year); Tabbi v.
Commissioner, T.C. Memo. 1995-463 (reasonable cause found where
taxpayers’ son had heart surgery and taxpayers spent 4 months
continuously in the hospital with him, and taxpayers filed their
return 2 months after their son’s death); Carnahan v.
Commissioner, T.C. Memo. 1994-163 (reasonable cause found where
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