Joyce M. Thomas - Page 8

                                        - 8 -                                         
         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,               
         affd. 94 Fed. Appx. 968 (3d Cir. 2004); Watts v. Commissioner,               
         T.C. Memo. 1999-416 (“taxpayer’s selective inability to perform              
         his or her tax obligations, while performing * * * regular                   
         business, does not excuse failure to file”).                                 
              Although petitioner suffered from bilateral tendinitis,                 
         carpal tunnel syndrome, and periods of depression, she was                   
         constantly employed by Cypress and was running her own startup               
         network marketing business during the years in issue.  In                    
         addition, petitioner testified that she was able to file “tax                
         statements” for the years in issue.  For these reasons, we find              
         that petitioner was not incapacitated to such a degree that she              
         could not file her tax returns.                                              
              Petitioner has not raised other arguments that would suggest            
         her failure to file was due to reasonable cause.  Petitioner has             
         failed to show that she exercised ordinary business care and                 
         prudence, but she was nevertheless unable to file her returns.               
         We find that petitioner did not have reasonable cause for her                
         failure to file.  Therefore, we hold that petitioner is liable               
         for section 6651(a)(1) additions to tax for the years in issue.              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011