TourAxiom/US Federal/Statutes/Title 26/§ 6654/(e)/(3)/(B)/(i)Official sourcecitethe taxpayer—(I)#retired after having attained age 62, or(II)#cite · 26 U.S.C. § 6654(e)(3)(B)(i)(II)became disabled,(II) became disabled,26 U.S.C. § 6654(e)(3)(B)(ii) →