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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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