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.
The individual is generally homebound as a result of frailty, illness, or extenuating circumstances.
If a taxpayer is genuinely unable to pay due to extenuating circumstances, the IRS may decide to delay collection for a period of time.
It goes on to caution that extenuating factors could exist, such as immaturity, habitual, or psychological problems.