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obligations, while performing their regular business, does not
excuse failure to file.”); Wright v. Commissioner, T.C. Memo.
1998-224 (“[T]he duration of the incapacity must approximate that
of the failure to file.”), affd. 173 F.3d 848 (2d Cir. 1999).
Petitioner’s argument that the delay in filing and payment
was due to reasonable cause was based solely on his 1996 surgery,
the accompanying illness, and his inability to work for 4 months.
However, after his recovery, petitioner was able to continue his
legal practice, pay business expenses, manage two rental
properties, and take care of two minor children. Petitioner’s
health problems in 1996 do not explain his failure to timely file
or pay for 1998, nor his repeated failures to contact
respondent’s Appeals Office in 2003. On the basis of the facts
presented, we conclude that petitioner did not have reasonable
cause for his delay in filing and paying taxes.
Issue 2: Abuse of Discretion Review of Respondent’s Determination
Because petitioner is liable for the additions to tax, we
shall review respondent’s administrative determination sustaining
the Federal tax lien for abuse of discretion. Section 6321
imposes a Federal tax lien in favor of the United States on all
property and rights to property of any person when a demand for
payment of an outstanding tax liability has been made and the
person fails to pay those taxes.
Petitioner has offered no evidence indicating that
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