Facts
[A.X.] and his wife [B.X.] did not submit the tax returns for 2003 and 2004 despite reminders and fines, whereupon the Tax Office of St. Gallen assessed them at its discretion on March 29, 2006. The taxpayers filed appeals against the assessments on May 6, 2006, which the Tax Office did not consider due to the delay. The Administrative Court of the Canton of St. Gallen dismissed the taxpayers' complaint against this decision not to enter into the matter. The taxpayers then appealed to the Federal Supreme Court in public law matters and requested the restoration of the appeal period.Considerations
The Federal Supreme Court dismissed the appeal. It stated that while the illness of the appellant could generally constitute a reason for restoring the time limit, in the present case it no longer constituted an unavoidable obstacle. Although the appellant was completely incapacitated for work at the beginning of the illness, he was able to work again at 50% a few days before…