There have been instances in which illness has been an allowable excuse for late filing of certain tax returns. But the recent case of Margaret Stine v. U.S. wasn’t one of them, according to the Court of Federal Claims.
Seems Margaret was suing for a refund of penalties and interest associated with failure to timely file her gift tax return, and pay the related taxes. She argued that her health problems, including pneumonia, respiratory infections, knee pain, knee replacement surgery, a thyroid growth, heart palpitations, and cataract surgery should be enough of an excuse.
But the Court found that her various ailments were treated, and did not continuously incapacitate her during all of the time available to her in which she did not exercise ordinary business care and prudence to meet her deadlines.
And further, record of the fact that she completed several real estate transactions during the period of her bad health also worked against her in the Court’s analysis.