Steven Rudolph Kaldi - Page 13

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               Petitioner contends that he had reasonable cause for filing            
          late, and that the late filing of his return is attributable to             
          his disability.6                                                            
               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., United States           
          v. Sanford, 979 F.2d 1511 (11th Cir. 1992) (holding that                    
          reasonable cause may be found if a taxpayer convincingly                    
          demonstrates that a disability beyond his control rendered him              
          unable to exercise ordinary business care).  The type of                    
          disability required is “one that because of severity or timing              
          makes it virtually impossible for the taxpayer to comply--things            
          like emergency hospitalization or other incapacity occurring                
          around tax time.”  Carlson v. United States, 126 F.3d 915, 923              
          (7th Cir. 1997).                                                            

               6  Petitioner argued in his posttrial brief that he had been           
          “awarded by this court late filing status under docket 1093-04S.”           
          As noted above, see Disability Exception, supra, the previous               
          case to which petitioner was a party resulted in the Court’s                
          entering a stipulated decision based on an agreement reached by             
          the parties; none of the issues were actually litigated.  Any               
          waiver of additions to tax on the basis of petitioner’s late-               
          filing a return for the taxable year 1999 agreed to by the IRS in           
          that case was at the IRS’s sole discretion and has no bearing on            
          the instant case.  Petitioner should note that this Court has no            
          authority to permanently grant a taxpayer permission to file his            
          or her tax returns in an untimely fashion, and that extensions of           
          time to file may be obtained from the IRS.                                  

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