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is incorrect. Id.
The parties stipulate that petitioner filed his 1998 tax
return 2 years late. In addition, the parties stipulate that
petitioner has not fully paid his 1998 tax liability. We find
that, on these facts, respondent met his burden of production
under section 7491(c). As a result, petitioner must come forward
with evidence sufficient to persuade the Court that respondent’s
determination that petitioner is liable for the section
6651(a)(1) and (a)(2) additions to tax is incorrect.
A showing of reasonable cause requires the petitioner to
demonstrate that he exercised ordinary business care and
prudence, but nevertheless was unable to file or pay the tax
within the prescribed time. Sec. 301.6651-1(c)(1), Proced. &
Admin. Regs. For illness to constitute reasonable cause for
failure to file, petitioner must show that it incapacitated him
to such a degree that he could not file his returns. Williams v.
Commissioner, 16 T.C. 893, 905-906 (1951); see, e.g., Joseph v.
Commissioner, T.C. Memo. 2003-19 (“Illness or incapacity may
constitute reasonable cause if the taxpayer establishes that he
was so ill he was unable to file.”); Black v. Commissioner, T.C.
Memo. 2002-307 (“[W]e are unpersuaded that illness is the cause
of petitioners’ continuing delinquency.”), affd. 94 Fed. Appx.
968 (3d Cir. 2004); Watts v. Commissioner, T.C. Memo. 1999-416
(“[A] taxpayer’s selective inability to perform his or her tax
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