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prescribed time”. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs.
For illness or incapacity to constitute reasonable cause,
petitioner must show he was incapacitated to a degree that he
could not file his returns. Williams v. Commissioner, 16 T.C.
893, 905-906 (1951); see, e.g., Joseph v. Commissioner, T.C. Memo.
2003-19 (“Illness or incapacity may constitute reasonable cause if
the taxpayer establishes that he was so ill that he was unable to
file”).
Petitioner contends that emotional distress caused by his
marital discord was reasonable cause for his failure to timely
file. However, he produced no evidence indicating the stress
caused him to be incapacitated and unable to prepare his returns
on the dates they were due.
Therefore, the Court finds petitioner did not have reasonable
cause for failing to timely file. Accordingly, petitioner is
liable for the section 6651(a)(1) addition to tax for 1998 and
1999.
VI. Statute of Limitations
Because the Court has found that petitioner fraudulently
underreported his income and underpaid his income tax in 1999 and
2000, the Court finds that respondent is not barred by section
6501(a) from assessing deficiencies with respect to petitioner’s
1999 and 2000 tax years. See sec. 6501(c).
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Last modified: March 27, 2008