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72(m)(7). Sec. 1.72-17A(f)(3), Income Tax Regs. The term
“indefinite” means that it cannot reasonably be anticipated that
the impairment will, in the foreseeable future, be so diminished
as no longer to prevent substantial gainful activity. Id.
Petitioner testified at trial that he has recovered from his
illness and that he feels fine now. Petitioner’s illness,
therefore, is not indefinite.
Petitioner argues that he was disabled during 2003. He
claims that hepatitis C is “indefinite” in the sense that it is
an incurable and permanent disease. Although petitioner’s
hepatitis C is permanent, this condition is remediable through
medication. The regulations provide that an impairment which is
remediable does not constitute a disability within the meaning of
section 72(m)(7). Sec. 1.72-17A(f)(4), Income Tax Regs. Section
1.72-17A(f)(4), Income Tax Regs., further provides that:
An individual will not be deemed disabled if,
with reasonable effort and safety to himself,
the impairment can be diminished to the
extent that the individual will not be
prevented by the impairment from engaging in
his customary or any comparable substantial
gainful activity.
Petitioner’s illness is not a disability within the meaning
of section 72(m)(7) because it is remediable and is not
indefinite. Petitioner has not argued, and the record is devoid
of any evidence which would indicate, that petitioner is
qualified for any other exception to section 72(t)(1).
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Last modified: November 10, 2007