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insurance business during the years at issue. In fact,
petitioner’s gross receipts for 1999 and 2000 were the two
highest totals for all years from 1997 through 2002. Selective
incapacity only with respect to income tax returns is not
sufficient to prove reasonable cause. Wright v. Commissioner,
supra. We find petitioner’s illnesses did not incapacitate him
so severely that he was unable to conduct his business affairs
during the years at issue. We find, therefore, that petitioner’s
illnesses also did not render him unable to timely file his
returns for the years at issue.
Moreover, petitioner’s failure to timely file continued for
years beyond the due date of the returns. Petitioner’s drug
addiction and rehabilitation admittedly affected him during a
portion of 1999, particularly the time he spent in drug
rehabilitation, and likely for some time before he entered drug
rehabilitation as well. The returns remained unfiled for almost
5 years from when petitioner began to assemble this information
by fall 1999. See Ramirez v. Commissioner, supra; Wright v.
Commissioner, supra. We find that petitioner’s failure to file
continued well beyond the duration of his illnesses or
incapacity. See Black v. Commissioner, supra. Accordingly,
petitioner’s illnesses did not constitute reasonable cause for
his failure to timely file a return.
In sum, petitioner has not shown that his failure to timely
file income tax returns for the years at issue was due to
reasonable cause and not to willful neglect. Thus, we find that
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