No evidence was presented to suggest cause or extenuating circumstances.
The following rules typically apply, but there may be extenuating circumstances in which the laws become more flexible.
If a taxpayer is genuinely unable to pay due to extenuating circumstances, the IRS may decide to delay collection for a period of time.
The individual is generally homebound as a result of frailty, illness, or extenuating circumstances.
It goes on to caution that extenuating factors could exist, such as immaturity, habitual, or psychological problems.