Drug Addiction Excuse for Filing Tax Return Late?

Drug Addiction Excuse For Filing Tax Return Late?

Drug addiction is a medical condition. It can be a very serious and life-altering medical condition. This begs the question as to whether drug addiction or migraines be an excuse for filing a tax return late or for abating late filing penalties. The court addresses this in Jordan v. Commissioner, T.C. Memo. 2005-266, for a…