Judith A. Sanders-Castro - Page 17

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               Petitioner argued that extenuating circumstances caused her            
          to be late in filing her tax return for the taxable year at                 
          issue.  She argued that her part-time employer was very demanding           
          and that she had tremendous difficulties at home.  She further              
          testified that 2002 was a terrible year for her family.                     
               A taxpayer may have reasonable cause for failure to timely             
          file a return where the taxpayer or a member of the taxpayer’s              
          family experiences an illness or incapacity that prevents the               
          taxpayer from filing his or her return.  See, e.g., Hobson v.               
          Commissioner, T.C. Memo. 1996-272; Tabbi v. Commissioner, T.C.              
          Memo. 1995-463.  Petitioner and her husband both managed to hold            
          down professional jobs during the relevant time period;                     
          petitioner herself also managed to engage in part-time work,                
          participate in her horse showing and breeding activities, and               
          care for her family around the time this return was due and for             
          some time thereafter.  This would indicate that she could have              
          filed the return on time had she chosen to do so.  See Watts v.             
          Commissioner, T.C. Memo. 1999-416; Wright v. Commissioner, T.C.             
          Memo. 1998-224, affd. without published opinion 173 F.3d 848 (2d            
          Cir. 1999).                                                                 
               Further, the vast majority of the tragic events to which               
          petitioner refers occurred after the April 15, 2002 filing                  
          deadline.  Although the Court greatly sympathizes with petitioner           
          and her family for their difficulties, petitioner provided no               






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