16 June, 2014

Tax Excuses 812 to 842

812.  I was employed by a startup company that failed to properly handle payroll and taxes (he didn't file his 2008 tax return until 2012, and failed to file his 2009 tax return) [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-08953 (29 May 2013).].

813.  My computer crashed and it would have been too cumbersome to look through all of the boxes of paper records to find the information to file my tax returns  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-13242 (14 June 2013).].

814.  We didn't file our tax returns because we had a lot of real estate and need to verify the revenues and expenses, and we didn't want to pay thousands of dollars the tax accountants and tax attorneys would charge us to prepare our tax returns [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-13712 (19 September 2013).].

815.  Prior to 1996, my spouse always filed the income tax returns. In 1996, she was seriously injured in a car accident and was disabled and on medication which left her foggy  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-14439 (19 September 2013).].

816.  I couldn't pay my taxes to the IRS because I was the victim of extortion and the extortionist took all of my money [In re Chiamu May Lin, 499 B.R. 430 (S.D.N.Y. 2013).].

817.  I mistakenly paid my state income tax to California instead of to Iowa [Shirley Larsen v. Department of Revenue, Iowa Department of Inspections & Appeals, Division of Administrative Hearings, DIA Docket No. 13DORFC002,  Rev. Docket No. 2012-200-2-0364 (19 June 2013).].

818.  The requirement to pay the tax in full before suing for a refund in the U.S. District Court is a booby-trapped forum, with which I have no intention of complying (he could have contested the IRS assessment in the Tax Court without paying the tax in full if he had filed the suit within 90 days of the IRS assessment) [Fletcher v. United States, 452 Fed. Appx. 547, 553 (5th Cir. 2011), cert. denied ___ U.S. ___, 132 S. Ct. 1873, 182 L. Ed. 2d 646 (2012).].

819.   I falsified expenses and charitable contributions on my tax returns so that I would not have to owe so much on my taxes [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 12-03576 (15 November 2013).].

820.  "Applicant deliberately failed to file federal income tax returns for tax years 2006 through at least 2011. During his August 2011 security interview, he said that he did not file state or federal returns during that period because he felt those governments had taken enough of his income from his biweekly earnings." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-14262 (27 November 2013).].

821.  "Applicant failed to file his federal income tax return for 2003. In his most recent
SCA, he listed his reason for not filing his return as 'lazy.'"  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 13-00081 (27 November 2013).].

822.  My tax returns didn't get filed because my husband and I had mixed communications as to who was supposed to file them [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case 11-14461 (3 December 2013).].

823.  My school tax should be reduced 50% because I don't have any children enrolled in the public schools [James v. Multnomah County Assessor, 2014 Ore. Tax LEXIS 37 (No. TC-MD 130561C, Oregon Tax Ct., 2014).].

824.  "When I bought the business, I knew nothing as far as keeping the data for reporting and submitting the information in order to do the sales tax returns.  The former owner showed me how he was doing it. So I started and continued to do it the same way not knowing it was incorrect." [Indiana Department of State Revenue, Letter of Findings No. 04-20130514P, DIN: 20140226-IR-045140047NRA (26 February 2014).].

825.  The luxury tax statutes do not apply to the consumer, but are the responsibility of the manufacturers and distributors (she purchased unstamped cigarette packages)   [Arizona Office of Administrative Hearings, No. 13C-201300214L-REV (19 February 2014).].

826.  We were used to getting reminders in the mail, and were not yet used to the online tax return filing process. [Indiana Department of State Revenue, Letter of Findings No. 03-20130499P, DIN: 20140226-IR-045140038NRA (26 February 2014).].

827.  We were unaware that sales or use taxes were due on items used in its fire suppression systems (they had already been audited in previous years on the same issue) [Indiana Department of State Revenue, Letter of Findings No. 04-20130307P, DIN: 20140226-IR-045140041NRA (26 February 2014).].

828.   "The Taxpayer's owner testified at the January 16 hearing that she runs her restaurant primarily to help needy people in the community. She explained that she has an old cash register, but that it didn't work during the audit period. She claimed that the business lost money, but that her husband and children gave her cash to pay the bills so that she could keep the restaurant open to serve the community." [Ruby's LLC v. State of Alabama, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. S. 13-1121 (26 February 2014).].

829.   I am exempt from taxation on account of my diplomatic status as an agent of God's government here on earth [Matter of Gregory, California State Board of Equalization, No. 625150 (17 July 2013).].

830.  "[P]etitioner asserted that he had worked as a news reporter/anchor in Washington, D.C., for 40 years; that he had uncovered and developed a report regarding the planned scope of the 9/11 terrorist attacks; that he had been informed that publishing the story would endanger national security; that he had agreed to withhold the report; that in return for his forbearance an official in the Bush administration had granted him 'tax immunity'"  [Buchanan v. Commissioner, Docket No. 14777-13 L, U.S. Tax Court (14 March 2014).].

831.  I did not believe that failing to file timely returns would be a big deal because I always received a refund  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 12-01266 (23 January 2014).

832.  "Applicant gave two basic reasons for his failure to timely file ten years of tax returns. First, in his Answer, Applicant appears to say that since his overseas income was subject to the foreign earned income tax exclusion he did not have to file any tax returns, since he did not think he had any income. Second, in his testimony, Applicant stated, 'Procrastination, Your Honor. Plain and simple. I have a problem on occasion with procrastination and in this particular case I just let it get worse and worse and the obvious outcome are these proceedings and my life savings having been taken by the IRS as fair payment and their estimate for the taxes that I owe them.'"  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 12-00608 (31 January 2014)., aff'd 11 April 2014].

833.  I shouldn't have to pay taxes on the money I got from defrauding insurance companies by staging fake traffic accidents because I entered a nolo contendere plea and didn't plead guilty to the charges [Matter of Munir Sharif, California State Board of Equalization, No. 516143 (29 October 2013).].

834.  We didn't file our tax returns because we were concerned about the danger of identity theft  [Matter of Anonymous, Dkt. No. 25446, Idaho State Tax Comm. (9 December 2013).].

835.  I lost my job soon after purchasing a condominium; I found a new job that required so much travel that I usually just had time to do my laundry and turn around a suitcase; my father became ill and passed away; my cousin was murdered in a hate crime incident in Connecticut when I was in New York, and I feard for my safety; my stock loss from Worldcom disappeared from my brokerage statements; I fell down the stairs and suffered head injury, a fractured wrist, short-term memory loss, and vertigo; my small dog was attacked by another dog and killed; I had a severe ear infection; and I now have a new job which requires intensive travel to rebuild my relationships from clients [Matter of Laura Widulski, California State Board of Equalization, No. 608438 (17 December 2013).].

836.  I filed my tax return late because my financial records were burned in the fireplace by a former girlfriend, and I was also preoccupied with IRS audits of prior years' tax returns [Roberts v. Commissioner, T.C. Memo. 2014-74.].

837.  "Applicant offered no reason for his failure to meet his income tax obligations
other than what he described as his own 'stupidity.'"  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-05923 (13 March 2014).

838.  We were audited by the IRS and received a no-changes letter (they still did not file their corresponding Indiana state income tax return, upon which tax was outstanding) [Indiana Dept. of State Revenue, Letter of Findings No. 01-20130599, Indiana Register, DIN: 20140430-IR-045140114NRA (30 April 2014).].

839.  My delinquent tax payment plan with the IRS should take into account the college tuition I pay for my children.  Each of my five children has a neurological disability which requires them to attend Brigham Young University [Thompson v. Commissioner, 140 T.C. 173 (2013).].

840.  By coming after me for the sales taxes instead of coming after my business, the Department of Revenue is violating my equal protection rights under the Constitution (he was a responsible party for remitting the sales taxes collected by his business to the Department of Revenue) [Rashaed v. Wisconsin Department of Revenue, 352 Wis. 2d 527, 842 N.W.2d 487 (Wisc.App. 2013).].

841.  The IRS audit of my business is improper because tax returns were selected for audit by a field office based solely on our proximity to that office. [Masciantonio v. United States, 528 Fed. Appx. 120 (3d Cir. 2013), motion to proceed denied 2014 U.S. LEXIS 3402 (2014).].

842.   I was just an assistant chef.  I was not really a corporation officer responsible for the taxes, but I was hired by the owner on the condition that I sign documents on behalf of the corporation as its president [Matter of Ji Chao Zheng & Pacific World Buffet, Inc., New York State Division of Tax Appeals Nos. DTA 824509 & 824597 (5 June 2014).].

06 November, 2013

Tax Excuses 806 to 811

806.  "Petitioner also argues that the lack of underlying Code of Federal Regulations to support the statutes which he has violated nullifies the statute.  Petitioner has confused the order of authority." [Aldrich v. Commissioner, T.C. Memo. 2013-201].

807.  GM and GMAC precluded me from paying the automobile dealership's sales and use taxes by seizing the funds of the corporation [Matter of Patrick Kieran, New York State Division of Tax Appeals No. DTA 823608  (12 September 2013).].

808.  The money I embezzled from my employer was declared on my own corporation's franchise tax return, so I shouldn't be liable for personal income taxes on it [Matter of Maria Arnjas, New York State Division of Tax Appeals No. DTA 824505  (12 September 2013).].

809.  I was unable to file my tax returns because I was financially disabled due to bipolar disorder and Asperger's Disorder [Suvak v. United States, 2013 U.S. Dist. LEXIS 71947, 2013-1 U.S T.C.. (CCH) ¶ 50,342, 111 A.F.T.R.2d (RIA) 2060 (S.D.N.Y. 2013), dismissal upheld on reconsideration, 2013 U.S. Dist. LEXIS 80773; 2013-1 U.ST.C. (CCH) ¶ 50,370; 111 A.F.T.R.2d (RIA) 2282 (S.D.N.Y. 2013). ].

810.  The income tax violates the Establishment clause because it represents a tenant of socialism, which is a religion that the United States has established [United States v. Ogilvie, 2013 U.S. Dist. LEXIS 57195 (D. Nev. 2013).].

811.  I shouldn't have to file a tax return and pay the tax because I don't remember receiving the income [Craighead v. Commissioner, T.C. Memo. 2013-246.].

23 June, 2013

Tax Excuses 786 through 805

786.  I negotiated a payment plan for the delinquent sales taxes, but I left the company before the payments due under the plan could be completed (she was personally liable for payment) [Dept. of Revenue v. Mary Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 12-16 (14 November 2012).].

787.  We didn't pay our Bingo Taxes to the State because the IRS levied our bank account and froze the funds (the taxes were 2 years past due when the IRS levied the bank account) [Matter of LULAC Council 616, Docket No. 362-96-0060.B, Texas State Office of Administrative Hearings (August 2004).].

788:   "Petitioner contends that he should not be liable for the additions to tax because he had an 'unavoidable absence' because of his incarceration." [Cherry v. Commissioner, T.C. Memo. 2013-3].

789.  I didn't remit the sales tax monies collected by my business because there were problems with the sales tax returns and I needed the sales tax monies for other purposes (he was prosecuted for and plead guilty to stealing from the Department of Taxation and Finance)  [Matter of  Steven Dvorak, et al., New York State Division of Tax Appeals No. DTA 823879, 823880 & 823881 (3 January 2013).].

790.    I should be able to claim an exemption for this little girl if she is a member of my tribe; the requirement that she be my qualifying child violates my Constitutional rights [Begay v. Commissioner, T.C. Memo. 2013-17.].

791.  "Neither our clients were informed that the auditors were having internal disputes in their office followed by the consequence of de-registration in the Hong Kong Institute of the Certified Public Accountants." [Hong Kong Inland Revenue Board of Review Case No. D10/12 (28 May 2012).].

792.  I shouldn't have to pay the New Jersey 10% prison commissary tax because I was convicted of my crime in New Hampshire, and New Hampshire sent me to a New Jersey prison [Hersey v. New Jersey Department of Corrections, 2013 STT 8-28, 2013 N.J. Super. Unpub. LEXIS 30 (N.J. Super, 2013).].

793.  I am a Native American of Choctaw and Cherokee lineage, and my employer is depriving me of my right to choose my own tax destiny by forcibly withholding taxes from my paycheck without my authorization [Kheru Ra El Imani Bey v. United Parcel Service Inc., 2012 U.S. Dist. LEXIS 135098, 2012-2 U.S. Tax Cas. (CCH) 50,572; 110 A.F.T.R.2d (RIA) 6039 (E.D.N.Y., 2012).].

794.  My stepson, who was the CFO, should have paid the delinquent payroll taxes but I didn't feel that it was my job to check to see that he was doing so (he was Vice-President of the company) [United States v. Robert Nipper, 2012 U.S. Dist. LEXIS 128408, 110 A.F.T.R.2d (RIA) 5510 (D. N.Mex., 2012).].

795.  "Applicant stated that he failed to file federal and state income tax returns because, as a real estate agent, his income was affected by the downturn in the housing market, and he did not have sufficient money to pay his taxes. He believed that if lacked the money to pay his federal and state income taxes, he was not required to file." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-05424 (11 January 2013).].

796.  "Applicant testified that his tax delinquency was caused by his ex-wife claiming their children on her tax return every year instead of every other year, as required by their agreement." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-07447  (28 January 2013), aff'd, Appeal Board (11 April 2013) .].

797.  The IRS can't assess taxes or penalties against me because I never filed my tax return [Garber v. Ruwe, 2013 U.S. App. LEXIS 3210, 2013-1 U.S. Tax Cas. (CCH) ¶ 50,188, 111 A.F.T.R.2d (RIA) 849 (7th Cir. 2013).].

798.  My sentence for tax fraud should be reduced because I had no way of foreseeing that the conspiracy in which I was involved would cheat the IRS out of as much money as it did [United States v. Brown, 2013 U.S. App. LEXIS 3386, 2013-1 U.S. Tax Cas. (CCH) ¶50,194, 111 A.F.T.R.2d (RIA) 859 (11th Cir. 2013).].

799.  "Applicant testified that he did not pay the taxes due on the cigarettes because
the state 'want[s] [him] to self-incriminate, they want [him] to supply them with the
information about it.' He admitted that he bought the cigarettes without paying the
taxes, but he 'want[s] to see where they have the proof that [he] did do that.'"  [Matter of Anonymous, Defense Office of Hearings & Appeals, ADP Case No. 11-09036 (19 February 2013).].

800.  "Applicant stated he has been unable to pay his tax lien because his highest priority is paying his rent and then child support. Applicant was aware that he was required to file and pay his federal income taxes, but he thought he could neglect it, and it would not affect him." [Matter of Anonymous, Defense Office of Hearings & Appeals, ADP Case No. 12-04343  (5 March 2013).].

801.  "From 2005 until 2010, Applicant admits that he did not have the focus or energy
to deal with the federal and state tax issues. He realizes that he also procrastinated."  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-09158 (15 March 2013).].

802.  "Applicant’s wife had always taken care of the couple’s finances, including filing their tax returns. After they separated, she stopped filing their returns jointly. Applicant claims he did not become aware of this situation until 2005, when he returned from Iraq." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-05355  (29 March 2013).].

803.  The Government of Guam should not be allowed to withhold taxes from my pay because I was not able to vote for the officials of the Guam government, the Organic Act of Guam is unconstitutional, and I may someday want to return to Guam to practice law (the taxes withheld had already been refunded with interest) [O'Brien v. Calvo, 2013 U.S. Dist. LEXIS 43546, 2013-1 U.S. Tax Cas. (CCH) 50,251; 111 A.F.T.R.2d (RIA) 1707 (E.D.N.Y., March 2013).].

804.  We filed the Estate's tax return late because we had already paid enough of the tax, the real estate values were uncertain, and filing a single late return instead of a timely return with an amendment was better because would simplify matters if we were to be audited
[Estate of Young v. United States, 2012 U.S. Dist. LEXIS 178232, 2013-1 U.S. Tax Cas. (CCH) ¶ 50,104, 110 A.F.T.R.2d (RIA) 7065 (D. Mass. 17 December 2012).].

805.  We filed the Estate Tax Return late because we were waiting for the decedent's wife to get her citizenship so that we could claim the marital deduction (but the return was filed 9 months after the belated naturalization date) [Estate of Liftin v. United States, 110 Fed. Cl. 119 (Fed.Cl. 2013).].

26 December, 2012

Tax Excuses 759 through 785

759.  "Petitioners contend that they did not expect to owe any tax and thus late filing was a 'moot point'" (but they did owe tax after the IRS audit) [Kerstetter v. Commissioner, T.C. Memo. 2012-239.].

760.  I have no records to support my claim of $60,000 in property improvements because I kept moving from one place to another [Diaz v. Commissioner, T.C. Memo. 2012-241.].

761.  "Petitioner stated that he was late in filing his 2006 Federal income tax return because of issues related to assisting his son in overcoming gambling and drug addictions." [Kohn v. Commissioner, T.C. Summ. Op. 2012-86.].

762.  When I purchased the semi trucks from an out of state dealership I was told that if I had farm plates on the vehicle then I would not need a motor fuel use tax license as long as I was driving within 30 miles of home [Dept. of Revenue v. John Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. MF 12-04 (30 July 2012).].

763.  "Applicant did not file his state income tax returns from 1994 through 2009 and 2011.  He filed his 2010 state income tax return, but did not pay what he owed.  Applicant stated that in 1993, his father passed away, he was helping his mother and his tax obligations 'kind of fell off the track as far as paying the IRS.'  He stated he failed to file his income tax returns because of 'lack of conviction on my – on my part of following a bad role model like my brother who’s having his – wages garnished because he hadn’t –he hadn’t paid his taxes.'  Applicant then stated the reason he failed to file his income tax returns was because there was a 'domestic thing' with his parents.  He failed to articulate how any domestic issues impacted his ability to file his tax returns, especially since his father passed away in 1993. He stated his 'mind set was not what it should have been.'" [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-09320 (27 July 2012).].

764. "Petitioner contends that his failure to file timely and to pay timely was due to the fact that he did not have sufficient time to prepare his tax returns given his responsibilities to Purdue University, the airport, and his own business" [Stirm v. Commissioner, T.C. Summ. Op. 2012-95.].

765.  My income tax payments should be refunded because my research was not helpful in reaching a solid basis of understanding why I should pay the tax [Donnelly v. United States, 2012 U.S. Dist. LEXIS 67747, 2012-1 U.S. Tax Cas. (CCH) ¶  50,355, 109 A.F.T.R.2d (RIA) 2133 (N.D.N.Y. 2012).

766.   I planned on filing the weekend before the deadline, but was delayed in Southern Oklahoma due to work.  [Morris v. Commissioner, T.C. Summ. Op. 2012-96.].

767.  "Petitioner contends that he is not liable because he was away from the corporation on speaking engagements and appointed the plant manager, Marty Pringel, to be in charge of financial matters (he was President of the corporation) [Reschke v. Department of the Treasury, Michigan Tax Tribunal, Docket No. 431691 (11 September 2012).].

768.  We mistakenly paid too much sales tax in prior periods, so we understated our sales figures so as to pay less tax in the period at issue [Matter of  Life-Care Home Health & Medical Supplies, Inc., California State Board of Equalization, Case ID 495335 (2012).].

769.  I do not agree with the IRS's increase in my partnership income, but I was coerced into agreeing with the IRS's audit changes on my 2004 tax return because it would cost $100,000 to go to trial, and it was therefore easier to settle and then amend my 2009 return to wipe out the 2004 gains.  [Matter of Brunske, California State Board of Equalization, No. 597425 (2012).].

770.  The company's sole shareholder had to fly to the East Coast to take care of his gravely ill mother, the sole shareholder's wife suffered a job injury and has been unable to work, and the company lost all of its business accounts due to the downturn in the economy and the sole shareholder is living paycheck to paycheck (his mother died more than a year before the tax return was due) [Matter of Cleanright Enterprises, Inc., California State Board of Equalization, No. 563988 (2012).].

771.  "The protest letter sent by the taxpayers stated, 'I do not agree with this. I just finally found my 2008 receipts. Apparently the federal government thinks that chainsaws run on air and are free. I am in contact with [Redacted] to get the [Redacted] straight then can deal with the state.'"  [Matter of Anonymous, Dkt. No. 24798, Idaho State Tax Comm. (26 July 2012).].

772.  I only received one warning letter which only stated that penalties might be charged, not that the penalties will be charged, and by the time I was notified that penalties were imposed it was too late for me to rectify the situation.  This was very unfair. [The Beeches Homecare Services v. Her Majesty's Revenue & Customs (No. TC02331, Appeal number:  TC/2012/01204, [2012] UKFTT 660 (TC) (24 October 2012).].

773.   I shouldn't be liable for the Income Tax because I am a man of God engaged in the work of God, and everything I received or acquired belonged to God.   [Good v. Commissioner, T.C. Memo. 2012-323.].

774.  "I am about homeless. My income don't meet my bills. I was divorced and my ex Deborah thru [sic] away everything." ... "I am not liable. My ex wife handled all the taxes and failed to do so.  My bills exceed my income! I am poor to the point of needing food assistance from the State of Michigan." [Skidmore v. Commissioner, T.C. Memo. 2012-328.].

775.  I shouldn't be responsible for the company's taxes because most of the checks were signed with a facsimile of my signature by lower-level managers [Romano-Murphy v. Commissioner, T.C. Memo. 2012-330.].

776.  "The thrust of [the appellant's] contention was that the penalty amount was unfair and disproportionate given that the various late payments had usually been by no more than a week or ten days. He explained to us that the company, which is in the engineering employee recruitment business, suffered a substantial downturn in business and turnover with the onset of the economic downturn from early 2008." [Entech Technical Solutions, Ltd. v. Her Majesty's Revenue & Customs (No. TC02347, Appeal number:  TC/2012/07876, [2012] UKFTT 676 (TC) (29 October 2012).].

777.   We had told HMRC repeatedly that the payment would be late but they did not warn us about the penalty [Rapid Link Services, Ltd. v. Her Majesty's Revenue & Customs (No. TC02348, Appeal number:  TC/2012/00502, [2012] UKFTT 677 (TC) (31 October 2012).].

778.  Our tax payments were late because both the previous partner and the previous agent had not been pulling their weight  [A. T Harris, t/a C R Management v. Her Majesty's Revenue & Customs (No. TC02355, Appeal number:  TC/2012/06824, [2012] UKFTT 684 (TC) (7 November 2012).].

779.  My company was part of a loss-making group, dependent on the financial support of its bankers, and private capital injections from its owners. The imposition of the lateness penalty could result in the company’s closure [Wallace Cameron & Co.,Ltd. v. Her Majesty's Revenue & Customs (No. TC02376, Appeal number:  TC/2012/00524, [2012] UKFTT 709 (TC) (19 November 2012).].

780.  "Audit asked the taxpayer to provide documentation to support the alternative energy device deduction and the insulation deduction claimed in taxable years 2008 and 2009.  The taxpayer responded stating that all records pertaining to taxable years 2008 and 2009 had been destroyed when the storage shed where they were kept collapsed under a heavy snow load." [Matter of Anonymous, Dkt. No. 24581, Idaho State Tax Comm. (24 July 2012).].

781.  The case should be resubmitted to the IRS Appeals Office because I will not be able to pay the tax as I proposed on account of my disbarment from the practice of law [Van Camp v. Commissioner, T.C. Memo. 2012-336.].

782.  "At the administrative hearing, Taxpayer asserted that he was not responsible for collecting sales tax on the sales of hay because his customers were farmers who were exempt from sales tax. Taxpayer further stated that he is not required to acquire and maintain any records to support the above assertion because 'no one is doing that.' " [Indiana Dept. of State Revenue, Letter of Findings No. 04-20120403, Indiana Register, DIN: 20121128-IR-045120605NRA (28 November 2012).].

783.  On account of the IRS's former violations of the Privacy Act of 1974, I was not aware of any social security numbers that I could safely use on this tax return [Diamond v. United States, 2012 U.S. Claims LEXIS 1575 (Ct. Fed. Claims, 2012).].

784.  The summonses leading to the records the IRS used to make its deficiency determination were improperly issued as part of an illegal disguised criminal investigation [Scharringhausen v. Commissioner, T.C. Memo. 2012-350.].

785.  We had the funds available to pay the taxes, but two signatories were required for cheques over £10,000 and sometimes one signatory to the cheque was away from the office [Abouzaki Holdings Co. Ltd v. Her Majesty's Revenue & Customs (No. TC02385, Appeal number:  TC/2012/06610, [2012] UKFTT 721 (TC) (26 November 2012).].