-9-
A taxpayer’s illness or incapacity generally does not
prevent the taxpayer from filing returns where the taxpayer is
able to continue his or her business affairs despite the illness
or incapacity, or where the taxpayer’s failure to file returns
continues beyond the duration of the illness or incapacity.4
Wright v. Commissioner, supra. Selective incapacity only with
respect to a taxpayer’s income tax returns is not sufficient.
Id.
Petitioner suffered medical problems during the years at
issue. Petitioner introduced evidence regarding his heart
problems, his headaches, and his drug addiction and
rehabilitation. We do not find, however, that petitioner’s
illnesses incapacitated him to such an extent that he was unable
to file his returns. See Ramirez v. Commissioner, supra.
Petitioner was in rehabilitation for approximately 3 weeks at the
beginning of 1999. Although petitioner testified he experienced
some memory problems, petitioner was able to continue his life
4Petitioner argues that he is only required to prove that he
had reasonable cause for his failure to file on the due date of
the return and for the 4 months thereafter. The reasonable cause
standard is a one-time test to be passed or failed at the payment
due date. See Indus. Indem. v. Snyder, 41 Bankr. 882, 883 (E.D.
Wash. 1984); Photographic Assistance Corp. v. United States, 82
AFTR 2d 98-6804, 98-2 USTC par 50,820 (N.D. Ga. 1998). Events
that occur after the due date, however, are relevant and
probative evidence assisting the Court in determining whether the
taxpayer’s failure was reasonable. See Estate of Sowell v.
United States, 198 F.3d 169, 172-173 & n.4 (5th Cir. 1999);
Estate of Hartsell v. Commissioner, T.C. Memo. 2004-211.
Accordingly, we shall consider evidence relating to events after
the due date of the return and the 4 months thereafter to assist
us in determining whether petitioner’s failure to timely file his
returns was due to reasonable cause and not to willful neglect.
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