20 March, 2008

Tax Excuses 101 - 200

101. We didn't file our employment tax returns because we had an antiquated computer system [Matter of Los Alamos Public Schools, New Mexico Taxation & Revenue Dept. Decision & Order No. 98-23 (22 April 1998).].

102. I couldn't pay my Utah State income taxes because I tied up all my finances paying my Federal income taxes to the IRS [Matter of Anonymous, Utah State Tax Commission Appeal No. 96-0777 (25 September 1996).].

103. After I moved from Utah to New Jersey I asked someone in New Jersey about my Utah income tax, and was told that the tax I owed Utah was so small that it wasn't worth worrying about, so I just said "Hell with it!" [Matter of Anonymous, Utah State Tax Commission Appeal No. 96-2221 (11 March 1997).].

104. I thought that I didn't have to report any individual items of income which were less than $5,000 [Matter of Seth Ofori-Awuku, New York State Division of Tax Appeals No. DTA 817332 (15 Feb. 2001)].

105. We filed our amended Alaska tax returns late because there were only four employees assigned to the task of filing amended tax returns in all 50 states, and the supervisor ordered them to do the returns in states where refunds were expected before doing the returns for the other states (corporation does over $1 billion in business each year) [Alaska Dept. of Revenue v. Dyncorp & Subsidiaries, 14 P.3d 981 (Alaska, 2000)]

106. I attribute my tax filing failures to my stupidity and to the fees I owed to my tax accountant at the time [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 99-0563 (18 February 2000).].

107. I did not file my state income tax returns for the years 1992 through 1998 because I believed that I would not receive a refund big enough to make it worth the time to file (he actually owed the state money) [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 99-0592 (13 March 2000).].

108. I didn't file our joint income tax return on time because I was waiting for my husband to be released from prison and they kept him longer than I had expected (the wife wasn't incarcerated) [Labato v. Commissioner, T.C. Memo. 2001-40.].

109. I read a book called "Vultures in Eagles Clothing" and, having read the book, developed the belief that I was not subject to the Virginia state income tax [Burkholder v. Commonwealth, 2001 Va. App. LEXIS 57, No. 0417-00-3, Va. Ct. App. (6 February 2001).].

110. I went to a lonely road and prayed that I should become self-sufficient and be able to help others, and a short time later I received a $836,939.19 check upon my discharge from the Army. I didn't report it on my tax return because I thought the check was a miraculous answer to my prayer instead of a Government error (his final Army paycheck should have been $183.69) [United States v. Irvin, 67 F.3d 670 (8th Cir. 1995).].

111. We are a church which opposes war, participation in military service, and payment of war taxes, and we didn't pay the Federal excise tax portion of the church's telephone bill because it is a war tax [IRS Private Letter Ruling 7904001 (30 June 1977).].

112. I stopped filing my income tax returns in 1990 after my mother gave me a videotape which said that the Internal Revenue Code did not specifically require people to file tax returns or pay income taxes [United States v. Ahee, 2001 U.S.App LEXIS 2706, 2001-1 U.S.T.C. (CCH) Para. 50,283 (6th Cir. 2001).].

113. I was too busy operating my two restaurants and my art gallery and following my stock market investments to file my tax returns [Mason v. Commissioner, T.C. Memo 2001-58.].

114. We didn't file our joint tax return on time because we had a difficult pregnancy (the husband wasn't pregnant) [Matter of Janeczko, New York State Division of Tax Appeals No. DTA 818211 (26 April 2001).].

115. I didn't receive the Tax Commission's notice that the Sales Tax returns were due because at the time it was sent to me I was in prison for illegally trafficking in food stamps [Mohamad Hassan v. Tracy, Ohio Bd. of Tax Appeals, No. 95-B-988 (16 May 1997).].

116. We didn't file our tax returns because we were below the poverty level (Defendant had been convicted of stealing over $10,000 from her business partner) [Wright v. State, 2001 Tex. App. LEXIS 1775 at *24 (Tex. App. 2001).].

117. I didn't file my Federal or state income tax returns for 1992 and 1993 because I misplaced my Form W-2 Wage and Tax Statements (he also didn't file his tax returns for 1994, 1995 and 1996, when he did have the W-2 forms in his possession) [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 98-0006 (22 May 1998).].

118. I didn't file my Federal and Virginia income tax returns because I was involved in community volunteer work and training [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 99-0011 (3 May 1999).].

119. I didn't file my New York State income tax returns because I thought I was a Kentucky resident (he is a renown horse trainer who lived in New York almost 6 months per year, grossed over $2 million per year for years 1986 through 1990, and deducted and withheld New York State State income taxes from the approximately 50 employees he had on his payroll) [Matter of Claude R. McGaughey, III, N.Y. State Tax Tribunal, Decision DTA No. 814265 (19 March 1998).].

120. My wife has a larger income than I do, so I defer to her on financial matters, but she has a tendency to go off on spending binges, and I wasn't strong enough to make her pay the taxes [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 97-0352 (10 October 1997).].

121. I had financial problems caused by my unfamiliarity with criminals who take advantage of persons who do not know what to do with their money [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 96-0226 (10 February 1997).].

122. We didn't file our 1993, 1994 and 1995 Income Tax returns until December of
1996 because at the time those returns were due we were undergoing an IRS audit
for our 1990, 1991 and 1992 Income Tax returns [Owens v. Commissioner, T.C.
Memo. 2001-143.].

123. When I joined the business, one of the partners and a part time accountant ran
the system and they filed the tax returns, but when that partner retired he sent
another person to do the taxes, and I depended upon that other person to do the
taxes but I don't know whether that other person was male or female [Hong Kong
Inland Revenue Board of Review Case No. D65/00 (13 October 2000).].

124. I led a double life; in my public life as barrister, community and family man I
achieved the highest possible standards that I was capable of, but in my private
persona I became increasingly burnt out and drawn towards deliberate ignorance and
recklessness as to the risks and consequences of understating income on my tax
returns [New South Wales Bar Assn. v. Hamman [1999] NSWCA 404.].

125. My sentence for criminal tax evasion should be reduced because I came to this
country as a refugee [The Queen v. Tu Van Tran, Supreme Ct. of Victoria, Australia,
No. 62/1997 (3 September 1997).].

126. Our company missed the 25 July deadline for paying the Employee Fringe
Benefits Tax because we were in the midst of a reorganization, the General Manager
had just assumed his duties on 1 June and the Finance Manager was overseas on
business [Philippines Bureau of Internal Revenue Ruling 039-2000 (11 September

127. The Estate Tax return was not filed on time because the decedent's widow,
who served as Executrix, is an unsophisticated elderly housewife (she was only 66
years old at the time of her husband's death, and had operated her own night club
and several other businesses. The tax return was filed over 10 years late) [Estate of
Thomas v. Commissioner, T.C. Memo. 2001-225.].

128. The $3 Million tax payment check was put into the pink self-addressed envelope provided by the Connecticut State Tax Commission, but then the pink envelope was inadvertently placed in with the large bulk mail envelope which we sent to our general agent in East Orange, New Jersey, instead of being mailed to the Tax Commission [Hartford Fire Ins. Co. v. Brown, 164 Conn. 497, 325 A.2d 228 (1973).].

129. My tumultuous personal family situation caused me to lose sight of my obligation to pay the real estate taxes [Goetz Nickel v. Zaino, Ohio Bd. of Tax Appeals, No. 01-M-407 (7 September 2001).].

130. The Philadelphia Net Profits Tax should not apply to me because I am an attorney [Cherry v. City of Philadelphia, 547 Pa. 679, 692 A.2d 1082 (1997).].

131. Our corporation's failure to timely remit the sales tax was attributable to the internal chaos arising from the expansion of the corporation's customer base into broader markets [Matter of Guilloz, New York State Div. of Tax Appeals, Docket Nos. DTA 817606 & 817607 (25 October 2001).].

132. It was the duty of the restaurant's Operating Manager to pay the sales tax to the state; I was just an officer of the veteran's organization which ran the restaurant and all I did was sign eight blank checks per week at the Operating Manager's request [Matter of Anonymous, Oklahoma State Tax Commission, Order No. 98-10-27-004, Docket No. P9700088 (27 October 1998).].

133. "I do not put my wife's social security # on my tax return because it is my tax return not my wife's return. I have the right to do this. ... Get real! money is money! it has nothing to do with my marital status -- except I spend more! Don't tell me that's the way it is, I would be in the same situation if my wife did not work or only worked and earned a small amount. ... So you can shove it up your . . . " (Petitioner also tried to claim deductions for his dogs) [Matter of Douglas C. Brodmerkel, New York State Div. of Tax Appeals, Docket No. DTA 818043 (6 December 2001).].

134. I shouldn't have been prosecuted for failure to file my property tax return because I was unilaterally investigated by the City (she had failed to respond to the City's second reminder letter to file her overdue property tax returns – this happened for two consecutive years) [Miller-Wagenknecht v. City of Munroe Falls, 2001 Ohio App. LEXIS 5365 (2001).].

135. My financial affairs were under investigation by the Inland Revenue Department, and I was waiting for the results of the investigation before I filed my tax returns. [Inland Revenue Dept. v. Anderson, District Court, Wellington, New Zealand, Docket No. CRN 7085027916-22, [2000] DCR 287 (12 April 2000).].

136. I didn't lodge my tax returns for tax years after 1974 because I didn't visit my home when the Tax Commissioners notices of assessment were mailed there, so I never received the notices (the Tax Commissioner notices were mailed in 1981) [In re Taylor, 74 FLR 377 Bankruptcy (Federal Court of Australia, 1983).].

137. I am not required to file tax returns or pay taxes to the government of New Zealand because I am a member of the Maori tribe [Kaihau v New Zealand Inland Revenue Department [1990] 3 NZLR 344 (Highcourt, Auckland, 1990).].

138. When an accountant was asked why he did not lodge his own tax returns, he replied " I mean, it's like the plumber with the leaking taps, the last tax return to be done is mine." [Deputy Commissioner of Taxation v. Crowl, 1986 NSW LEXIS 6663 at *16 - *17, Supreme Ct. of New South Wales, Docket No. BC8600549 (12 November 1986).].

139. Following a fire at my business, the IRS took all my records to reconstruct my income, and because the IRS had my records I couldn't file my Oregon state income tax returns (the fire was in 1972, but taxpayer didn't file any tax returns until after 1980, even after starting a new business) [Walter Pelett and City Liquidators, Inc. v. Department of Revenue, 11 OTR 364, Oregon Tax Court, No. 2839 (11 May 1990).].

140. In 1975 the canteen dealers' association advised me that my canteen sales were not taxable, and it was my understanding that we beat the state in a class-action suit on the matter (the appellant was sent quarterly "delinquent return" notices by the Massachusetts Department of Revenue from 1977 through 1983, but did not respond to them) [James Kiklis v. Commissioner of Revenue, Massachusetts Appellate Tax Board, Docket No. 145335 (June 7, 1988).].

141. I was guilty of no more than reckless or poor bookkeeping (Appellant, sentenced to prison for tax evasion, is a noted Hong Kong broadcast media personality who, from 1994 through 1998, had evaded $HK 210,122 on false tax returns of $HK 1.2 million by creating false restaurant receipts and falsely claiming payment of salaries to her staff) [Appeal of Pamela Pak Wan-Kam, High Court, Hong Kong Special Administrative Region, Docket No. HCMA000444/2001 (23 August 2001).].

142. We thought that our business was located in Plaquemines Parish instead of St. Bernard Parish, so we paid our taxes to Plaquemines instead of St. Bernard (The founder and principal owner of the business is a Louisiana State Senator who represents St. Bernard Parish. The Plaquemines tax rate was, of course, lower than the St. Bernard tax rate.) [Elevating Boats, Inc. v. St. Bernard Parish, 795 So. 2d 1153 (La. 2001).].

143. The company controller was terminated for poor performance, the accounts payable clerk went on maternity leave the next day, and then, both of the staff accountants resigned [Illinois Dept. of Revenue, Private Letter Ruling No. IT 90-0291-PLR (9 November 1990).].

144. Our accountant put our tax return in a Federal Express envelope and then accidentally deposited the Federal Express envelope in the U.S. Postal Service mailbox, and by the time the Post Office returned the Federal Express envelope to us the filing deadline had passed [Heflin v. Limbach, Tax Commissioner of Ohio, Ohio Board of Tax Appeals, No. 87-D-484 (16 December 1988).].

145. I never saw the employment tax returns because I gave our accountant a rubber stamp with my signature, and he was supposed to take care of filing the return and paying the taxes. [Dogwood Forest Rest Home, Inc. v. United States, 2001 U.S. Dist. LEXIS 22457, 2002-1 U.S.T.C. (CCH) para. 50,194 (M.D. N.C., 2001).]

146. The penalty of $100.00 per carton of cigarettes without the tax stamp is too excessive compared to the tax of $16.70 per carton which I would have paid had I complied with the tax law (before the petitioner had been found with the unstamped cigarettes in question, he had previously been caught attempting to defeat the cigarette tax by smuggling over 600 cartons into New York, and then, in a separate incident, investigators found over 200 additional cartons of unstamped cigarettes behind a false wall in his store) [Matter of Nazar Alidani & Bayridge Supermarket, Inc., New York Division of Tax Appeals, DTA Nos. 817910 - 12 (21 February 2002), aff'd, NYS Tax Appeals Tribunal (2 January 2003).].

147. I didn't pay my personal income taxes because the IRS made my corporation shell out the difference when the payroll contractor embezzled payroll tax funds and I consider the IRS to be at least partially responsible for my company's loss [United States v. Willis, 277 F.3d 1026, note 4 at 1029 (8th Cir. 2002).].

148. I didn't know about the 40 cartons of unstamped cigarettes and the 20 pounds of untaxed tobacco products in the basement of the store, and the 10 cartons of unstamped cigarettes under the front display counter were not for sale (Petitioner had owned the store for 3 years) [Matter of Mohammed Hasm Khair, New York Division of Tax Appeals, DTA No. 818553 (11 April 2002).].

149. My daughter was applying to colleges, and until I knew what it would cost for her I couldn't do anything to pay my state income taxes [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 01-00277 (18 September 2001).].

150. I'm not paying my debt to the IRS because, on advice of counsel, I am waiting for the statute of limitations to expire so that I can avoid paying my tax debts. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 00-0309 (24 May 2001).].

151. From 1990 to 1999, when I frequently traveled away from home, my family was not cooperative in helping me file tax returns in a timely fashion; they would put all mail, including important financial documents, anywhere they pleased [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 99-0205 (26 May 2002), reversed on appeal and clearance denied by Appeals Board (19 October 2000).].

152. Please postpone the conciliation conference for my client's contested tax assessment because my client is currently incarcerated at the Federal Correction Facility in Allenwood, Pennsylvania, and the twenty boxes of records relating to my client's business activities are now in the possession of the Royal Canadian Mounted Police [Matter of Robert Tavano, New York Division of Tax Appeals, DTA No. 818761 (25 April 2002).].

153. "It's a timing issue only" (Statement by Creed Black, Esq., attorney for Robert Jacobs, a lawyer who was accused of conspiring with his clients to create false tax shelters, obstructing an IRS audit and falsifying documents.) ["Wolf Block Partner Indicted in Tax Case," by Shawn P. Duffy, Legal Intelligencer, 6 March 2002, p. 1.; Nat'l Law Journal, 11 March 2002, p. A-18] [N.B. Jacobs subsequently pleaded guilty on 6 May 2002. E.D. Pa., 2002-CR-134.].

154. I didn't remit my company's payroll taxes to the IRS because my brother Jerry, who was president of the company, has always exercised a strong hand in running the company and always directed the payment of corporate debts and expenses; and during my entire time of as Secretary-Treasurer at the company he never asked me my opinion about which creditors should be paid [Crutcher v. United States, 2002 U.S. Dist. LEXIS 3994, 2002-1 U.S.T.C. (CCH) para. 50,289 (N.D. Alabama 2002).].

155. I was employed by the State Department and had a highly sensitive position with the U.S. Embassy in Oman [Jenkins v. Commissioner, T.C. Memo 1982-407.].

156. I didn't pay my income taxes because I believe that United States foreign policy is immoral, unconstitutional, illegal, and contrary to my religious convictions [Harper v. Commissioner, T.C. Memo 1973-214.].

157. My company was in bankruptcy, and we thought it was more important to pay the chemical spill environmental clean-up costs thatn to pay the taxes [Cook v. United States, 2002 U.S.Claims LEXIS 62, 2002-1 U.S.T.C. (CCH) para. 50,328 (U.S. Ct. Cl., 2002).].

158. The decedents' lack of advanced educations rendered them unable to hire a competent attorney to draw up their wills to take best advantage of the federal Estate Tax law (they were worth over a million dollars when they died) [Koester v. Commissioner, T.C. Memo 2002-82.].

159. I suffered from bipolar personality disorder and attention deficit disorder (the defendant, an attorney and an accountant, was convicted of tax evasion, preparing false tax returns for his client, and attempting to obstruct an IRS audit, and was sentenced to 57 months imprisonment) [United States v. Boykoff, 186 F. Supp. 2d 347 (S.D.N.Y., 2002); "Lawyer who Defrauded the IRS Sentenced," N.Y.L.J., 25 June 2002, p. 1, col. 1.].

160. We didn't know that we were required to report the money we embezzled as income on our tax returns [Clark v. Iowa Dept. of Revenue & Finance, 2002 Iowa Sup. LEXIS 93 (8 May 2002).].

161. Our California Income Tax payment wasn't timely remitted because our checking account was a constant disaster [Appeal of Marks, Calif. State Bd. of Equalization, 76-SBE-057 (4 May 1976).].

162. My former accountant resigned from his practice to become an attorney and he didn't give me a copy of my Ohio Personal Property Tax return [Plus 1 Executive Suites, Inc. v. Zaino, Ohio Bd. of Tax Appeals, No. 01-S-557 (8 March 2002).].

163. I didn't file my income tax returns for 11 years, so now it is too much of a burden for me to gather the tax information [Claybrooks v. Wisconsin Dept. of Revenue, Wisc. Tax Appeals Comm., Dkt. Nos. 01-I-104 et al (10 May 2002).].

164. I shouldn't be liable for the unpaid corporate taxes because I wasn't really an officer of the corporation; I was in a physically and emotionally abusive relationship with the president of the corporation and when I testified that I was an officer I lied in order to protect him (she had run the corporation without the president's assistance, and wrote checks from the corporate accounts) [Frymier-Halloran v. Paige, 193 W. Va. 687, 458 S.E.2d 780 (1995).].

165. Our attorney left Detroit and we couldn't find a new suitable tax return preparer for our 1977 income tax return (their 1977 return was eventually prepared by the same tax return preparer who had prepared their 1975 and 1976 returns) [Williams v. Commissioner, T.C. Memo 1990-266.].

166. I claimed 99 exemptions on my W-4 form because my family was going through a financial breakdown, it was a common practice for New York City Corrections Officers to claim 99 exemptions and I considered the extra money in my paycheck to be like a personal loan, to be paid back at the end of the tax year (he filed his return late and owed money to the IRS and New York State) [Dept. of Correction v. Headen, New York City Office of Admin. Trials & Hrgs. Index No. OATH 986/99 (20 May 1999).].

167. I was under great pressure to complete several trials before my suspension from the practice of law became effective on April 10th, so I couldn't complete my tax return until after April 15th [Bogatin v. Commissioner, T.C. Memo. 1981-538.].

168. I was diagnosed by a psychiatrist as having a tax phobia (petitioner served as a corporate vice president during the tax years at issue) [Kemmerer v. Commissioner, T.C. Memo. 1993-394.].

169. We consulted with our competitors in the quarrying business, and they never told us anything about filing the sales tax returns or paying the tax [Gray v. Arizona Dept. of Revenue, Ariz. Bd. of Tax Appeals, Div. 2, Docket No. 806-90-S (25 June 1991).].

170. "I would like to give reasons for the delay in submitting the tax return. I was employed by National Bank of Fiji from 1985 - 1992. The remand of employment by the Bank had kept me busy. The charge of portfolio and the events of 1987 put a lot of demand in my post. As a senior employee I have always kept my clients interest first at my expense. This is my first offence, I ask that consideration be given to my report job and that I am good citizen of the country. I am a member of Tikina Counsel, the Provincial Counsel. I am also a JP." [Commissioner of Inland Revenue v. Atunasia B. Druavesi, [1997] 43 FLR 150, High Ct. of Fiji, Crim. App. No. HAA-0012-1997 (3 July 1997).].

171. I never received notice from the IRS that I am required to keep books and records, and to file tax returns [Funk v. Commissioner, T.C. Memo. 2001-291.].

172. I had no intention to evade the tax; I rushed through the tax form in about ten minutes, and the Inland Revenue Department might have been indirectly responsible for misleading me into forgetting to report the income from the exercise of my stock options because of how it printed the guidance notes in Chinese. [Hong Kong Inland Revenue Board of Review Case No. D67/00 (13 October 2000).].

173. The Hertford office of the Inland Revenue, where the tax returns were filed in person, was occupied by both Inland Revenue and the Department of Health and Social Security, and the returns had been wrongly given to the Department of Health and Social Security (this allegedly happened three times over 18 months; the two government agencies had separate entrances and mailboxes) [T & C Hill v. Gleig, Inspector of Taxes, [2000] STC (SCD) 64 (6 January 2000).].

174. We didn't retain our cash register receipts to substantiate our sales because we had high employee turnover and an outdated cash register, so the receipts did not accurately reflect the sales upon which the sales tax was due [Matter of 1126 Genesee Street, Inc., New York State Tax Appeals Tribunal, No. DTA 817594 (22 August 2002).].

175. After I separated from my spouse I developed a "don't care" attitude, which led to my failure to file any state tax returns for the tax years of 1990 through 1997 [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 01-10227 (14 February 2002).].

176. I didn't file my 1989, 1990 and 1991 income tax returns because I believed that the Internal Revenue Service would use the information against me in my litigation with the National Labor Relations Board [Hochschild v. Commissioner, T.C. Memo 2002-195.].

177. If I would have remitted the taxes withheld from the payroll to the IRS without the approval of the company's majority shareholder, then that would have been akin to stealing from the company (the Petitioner was President of the corporation) [Sutton v. United States, 194 F. Supp. 2d 559, 564 (E.D. Tex. 2001).].

178. The IRS should stop trying to collect my tax assessments for 1990 through 1996 because I was mentally incompetent when I signed my tax returns (he has served as the President of two corporations which he had founded) [Horn v. Commissioner, T.C. Memo 2002-218.].

179. I shouldn't have to pay a fine for failing to file my tax returns and pay the taxes because it would place a strain upon my limited financial circumstances (both defendants failed to file their respective returns for the years 1995 through 1998, despite repeated requests from Revenue Canada to do so) [Regina v. McLean, 2002 C.R.D.J. 876 (Ontario C.J., 26 April 2002).].

180. I shouldn't have been convicted of tax evasion because when I used my clients' tax remittance to ease my own financial situation I intended to eventually pay the funds to the IRS, and not to permanently deprive the government of its money due. [United States v. Araujo, 2002 U.S. App. LEXIS 15066, 2002-2 U.S.T.C. (CCH) para. 50,556 (9th Cir. 2002).].

181. I shouldn't have to pay the penalty for preparing falsified income tax returns; even though I let the employees who prepared the returns sign my name to them I didn't actually prepare those returns, and besides, I wasn't really the proprietor of the tax firm which prepared the returns, but I was listed as owner in order to avoid revealing my ex-husband's interest in the business [Kim Phuong Vu Bui v. United States, 2001 U.S. Dist. LEXIS 16324, 2001-2 U.S.T.C. (CCH) para. 50,670 (W.D. Wash. 2001), aff'd 2002 U.S. App. LEXIS 17199, 2002-2 U.S.T.C. (CCH) para. 50,605 (9th Cir. 2002).].

182. I couldn't attend the tax appeal hearing because I was incarcerated suddenly and without warning (petitioner was in fact warned that he would be incarcerated if he did not purge his contempt of the court in another matter) [Matter of Richard E. & Sabele F. Gray, New York State Division of Tax Appeals No. DTA 818339, 818340 & 818341 (3 October 2002), dismissed with prejudice, N.Y. State Tax Appeals Tribunal (29 May 2003).].

183. The company tax returns were not filed in 1981 because in 1982, a child of the corporation president was the victim of an assault, thus limiting the amount of time the president could devote to the company because of the time and effort he had to direct to his child's recovery; and then, from June 1983 to January 1984, the president, who was the only executive officer of the corporation at the time, became very ill and was confined to his home [Booth Glass Co., Inc. v. Director of Revenue, Delaware Tax App. Bd., Docket Nos. 831 & 841 (12 August 1988).].

184. I didn't remit the payroll taxes to the IRS because I was told by the officers and shareholders that it was none of my business that the payroll taxes weren't being paid (he was General Manager of the company, and he signed the checks) [Gephart v. United States, 818 F.2d 469 (6th Cir. 1987).].

185. I shouldn't have to pay the tax deficiency assessed against me because I never filed a tax return [Herip v. United States, 2002 U.S. Dist. LEXIS 15680, 2002-2 U.S. Tax Cas. (CCH) para. 50,646 (N. D. Ohio 2002).].

186. I didn't report the 1994 and 1995 payments as interest income on my tax return because the payments were intended to compensate me for my cost of funds in extending the loan, and were not intended as interest payments [Chng Gim Huat v Public Prosecutor, High Ct. of Singapore, Magistr. App. 255/1999, 2000-3 SLR 262 (5 July 2000).].

187. Our hotel never actually charged the New Hampshire Communications Services Tax to the guests on their hotel bills as the law requires, so we shouldn't have to pay the tax [The Wentworth, An Elegant Country Inn v. Dept. of Revenue Admin., N.H. Bd. of Tax & Land Appeals, Docket No. 18028-00CS (2 October 2000).].

188. The corporation's owners were in the process of terminating some other insolvent business ventures, and they moved away from Illinois, and they deferred the preparation of the corporation's income tax return due to the lack of cash available to pay for the professional services needed to prepare the return [Illinois Dept. of Revenue Private Letter Ruling IT 88-0237-PLR (22 August 1988).].

189. My secretary was assigned the task of remembering when my Iowa Income Tax return was due, but she forgot to tell me [Dickenson v. Iowa Dept. of Revenue, Iowa State Bd. of Tax Review, IA-TAXRPTR (CCH) para. 200-136 (8 November 1974).].

190. I shouldn't be penalized for overstating my expense deductions on my tax return because my negligence in keeping documentation for deductions from revenue is not as serious as it would have been had I failed to report the revenue in the first place [Patrick Ng v. Her Majesty the Queen, Tax Court of Canada, Docket No. 97-2104-IT-I (20 July 1998).].

191. I didn't lodge my tax returns from 1980 to 1987 because I was distracted from that task by severe difficulties which my daughter was experiencing in her relationship with a man of bad character (he was an accountant who prepared tax returns for others, and by the year 2000 he still hadn't filed any tax returns) [Cureton v. Blackshaw Services Pty. Ltd., [2002] NSWCA 187, BC200203514, New South Wales Ct. of Appeal, Docket No. CA 40575/01 (26 June 2002).].

192. I shouldn't be liable for the tax assessed against me because the IRS omitted the apostrophe from my name [Edward T. O'Toole v. Commissioner, T.C. Memo. 2002-265].

193. "Ce n'est quand meme pas la faute des simples contribuables si Revenu Canada engage des fraudeurs." (Official English translation: "It is not the fault of ordinary taxpayers if Revenue Canada hires fraud artists.") (Several corrupt Revenue Canada employees, including taxpayer's brother, facilitated fraudulent refunds for various taxpayers in return for a percentage of the refund) [Jean-Marc Simard v. Her Majesty the Queen, Tax Court of Canada, Docket No. 2001-88-IT-I (23 May 2002).].

194. I haven't filed my tax returns since 1989 because the Department of the Navy improperly denied my claims for disability payments, so I think that the IRS should help me recover the benefits by crediting them towards my taxes due [Ashley v. Commissioner, T.C. Memo 2002-286.].

195. I shouldn't be responsible for not remitting the payroll taxes because I was never able to get a company officer to countersign the check to the Department of Revenue [Illinois Dept. of Revenue v. John Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. IT 02-10 (13 June 2002).].

196. I shouldn't be responsible for failing to remit the sales taxes because I didn't know I was a corporate officer of the company (he had signed the checks and tax returns) [Illinois Dept. of Revenue v. John Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 02-22 (19 August 2002).].

197. We shouldn't be liable for the interest on the additional New York State taxes and penalties because the IRS agent who audited our Federal tax returns had hepatitis and took 5 years to complete the audit [Matter of Alex & Anastasia Demetriades, New York State Division of Tax Appeals No. DTA 818011 (19 December 2002).].

198. I wanted to take it easy after I retired from NYSE&G, and preparing my income tax returns just did not fit into my retirement plans for less strain and stress. [Matter of Peter J. & Donna M. Rogers, New York State Division of Tax Appeals No. DTA 818950 (26 December 2002).].

199. I voluntarily opted out of the Federal tax system so that I could do more for my community, my fiancee, my country and the State of North Dakota [Kinslow v. Commissioner, T.C. Memo. 2000-313.].

200. I was throwing mail in boxes in anticipation of moving, and many of the items I needed to file income taxes were in these boxes, and I didn't really keep track of where I put everything [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 98-0761 (30 June 1999), aff'd by Appeal Bd. (27 December 1999).].

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