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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.
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