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incorrect; e.g., that the failure was due to reasonable cause and
not willful neglect. United States v. Boyle, 469 U.S. 241, 245
(1985); Higbee v. Commissioner, 116 T.C. 438, 446 (2001); H.
Conf. Rept. 105-599, at 241 (1998), 1998-3 C.B. 747, 995.
Reasonable cause may exist if the taxpayer exercised ordinary
business care and prudence but nevertheless could not file the
return when due. United States v. Boyle, supra at 246; Bank of
the West v. Commissioner, 93 T.C. 462, 471 (1989).
Petitioner contends that his illness was reasonable cause
for failure to timely file his 2001 return. We disagree. A
taxpayer’s disability may constitute reasonable cause for failure
to file returns. United States v. Boyle, supra at 248 n.6.
However, a taxpayer does not have reasonable cause for failing to
file tax returns if he or she was performing normal business
operations. See Paradiso v. Commissioner, T.C. Memo. 2005-187;
Kemmerer v. Commissioner, T.C. Memo. 1993-394; Bear v.
Commissioner, T.C. Memo. 1992-690, affd. 19 F.3d 26 (9th Cir.
1994); Bloch v. Commissioner, T.C. Memo. 1992-1.
Petitioner operated JRC and RSC in 2002 and through the date
of trial. He continued to work on a reduced schedule after his
illness was diagnosed. He operated successful tax and accounting
practices in New York and Florida from 2002 through 2004. He
also (1) represented clients before the IRS; (2) traveled between
his offices in Florida and New York; (3) signed all of JRC’s
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