- 5 - 17A(f)(2), Income Tax Regs. The regulations also set forth general considerations upon which a determination of disability is to be made, such as the nature and severity of the impairment. Sec. 1.72-17A(f)(1), Income Tax Regs. However, the regulations emphasize that the “substantial gainful activity” to which section 72(m)(7) refers is the activity, or a comparable activity, in which the individual customarily engaged before the disability. Id. Therefore, the impairment must be evaluated in terms of whether it does, in fact, prevent the individual from engaging in his customary, or any comparable, substantial gainful activity considering the individual’s education, training, and work experience. According to Dr. Mitchell’s medical reports, petitioner experienced fatigue as a result of his illness. Nevertheless, petitioner was able to continue working. In order to treat the fatigue, petitioner was prescribed a medication called Ritalin. Dr. Mitchell noted on petitioner’s subsequent visits that Ritalin had made a significant difference in petitioner’s work performance and that petitioner was having less problems with fatigue and attention. Petitioner’s illness, however, ultimately prompted him to switch to a graveyard shift which had a lighter workload. See Thomas v. Commissioner, T.C. Memo. 2005-258 (holding that the taxpayer was still able to engage in substantially gainfulPage: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007