20 March, 2008

Tax Excuses 201 - 300

201. I was an inexperienced car salesman, and was informed by my colleagues that it was the practice of the trade to not report the receipt of the commission from the finance company on my tax return [Hong Kong Inland Revenue Board of Review Case No. D158/01 (22 February 2002).].

202. We didn't report the investment income on our tax returns because part of it was really invested by my wife's sister and brother-in-law for our severely disabled niece, and we didn't draw up trust documents to show this because in our culture such documents are considered to cast doubt upon everyone's honesty and are considered to be insulting [Canonne v. Her Majesty the Queen, Tax Court of Canada, Docket No. 1999-683-IT-G (10 April 2001).].

203. The Utah State Tax Commission should have resubmitted my check to the bank after the check bounced, instead of assessing the harsh late payment penalties on my business [Matter of Anonymous, Utah State Tax Commission Appeal No. 01-0475 (7 August 2001).].

204. I shouldn't be liable for the Super-tax on my United Kingdom income because I am not a resident of the United Kingdom; I'm just staying here because the German Army has occupied my home in France [Brooke v. Commissioners of Inland Revenue, 7 Tax Cas. 261, [1917] 1 KB 61 (12 December 1917).].

205. I shouldn't have to pay the fuel tax I evaded because the California State Board of Equalization audited me for being an Armenian and for being listed as a possible defense witness in a federal criminal fuel tax evasion case involving two other Armenian defendants [Keshishyan v. State of California, 2002 Cal. App. Unpub. LEXIS 608 (1 May 2002).].

206. At my trial for theft and tax evasion my income tax returns should not have been used as evidence because they showed me to be a bad person for failing to report income and pay taxes [State v. Greathouse, 56 P.3d 569 (Wash. App. 2002).].

207. As a paid preparer and as an Alabama taxpayer, I strongly feel that sudden enforcement of the failure to file quarterly estimated income tax return penalties by the Department of Revenue on such a vast scale with no warning to taxpayers was very unfair and unprofessional." [Department had tightened up its enforcement of the law] Rosenbaum v. Dept. of Revenue, Alabama Admin. Law Div., Dkt. No. INC-88-126 (22 March 1989).].

208. Our business overpaid the sales tax for a prior period, so instead of petitioning for a refund of the amount overpaid, we decided to recoup the overpayment by collecting 4 percent sales tax on riding lawnmowers sold during the audit period, but only remitting 2 percent to the Department of Revenue [Smith-Baker, Inc. v. Dept. of Revenue, Alabama Admin. Law Div., Dkt. No. S-01-477 (2002).].

209. The demand letter from the California Franchise Tax Board was not proper because it was sent from the "Filing Enforcement Program" instead of the "Operations Division" (the Filing Enforcement Program was a part of the Operations Division) [Matter of Merlin W. Saunders, California State Board of Equalization, No. 118623 (7 May 2002).].

210. The staff member of our accounting firm, who had limited experience, confused the Ohio due date for extension requests with the Kentucky personal property tax return due date, and by the time he had completed the Ohio extension requests, the due date had already passed [Interactive Technologies, Inc. v. Zaino, Ohio Board of Tax Appeals, No. 02-A-160 (7 June 2002).].

211. The tax return was not timely filed due to the death of the husband of the employee who was responsible for filing the return, and because we are a small company, there was no one else familiar with the requirements of her duties (Due date was 15 June 2001, the tax return was postmarked 27 July 2001 and received 30 July 2001) [American Export Telephone Co. v. Zaino, Ohio Board of Tax Appeals, No. 02-R-133 (17 May 2002).].

212. We filed our August and September sales tax returns late because we thought that the due date was the end of the month instead of the 20th of the month (the due date of the 20th of the month was plainly printed on the tax return forms) [Indiana Dept. of State Revenue, Letter of Findings No. 02-0146P, 25 Indiana Register 3966 (1 August 2002).].

213. My wife, who takes care of the family tax matters, had significant stress-related memory problems and was suffering from serious panic attacks and insomnia and gastro problems, and when I attempted to take care of the tax returns I was so overwhelmed by my wife's condition that I couldn't file the returns either, and we didn't get around to filing the returns until my wife went to live with her parents [Matter of Christensen-Morris, California State Board of Equalization, No. 132272 (12 March 2002).].

214. "I am Amish and not up on all the rules." [Hershberger d/b/a E & S Sawmill v. Zaino, Ohio Board of Tax Appeals, No. 01-V-1162 (12 April 2002).].

215. My failure to timely file a tax return was a result of my care-giving responsibilities provided to my mother and my contemporaneous employment as an airline pilot [Brosi v. Commissioner, 120 T.C. 5 (2003).]

216. The fact that we are a family run business made it virtually impossible to timely file the 2001 Clackamas County Personal Property Tax Return [Therma-Glass, Inc. v. Clackamas County Assessor, Oregon Tax Ct., No. 021119C, 2003 Ore. Tax LEXIS 62 (8 April 2003).].

217. I was fresh out of dental school and assumed the property tax was paid as part of the rent [Adam Francois v. Washington County Assessor, Oregon Tax Ct., No. 020683C, 2002 Ore. Tax LEXIS 156 (24 December 2002).].

218. I stopped filing my tax returns because every time I sent something to the IRS, it just got them more provoked and they would come after me [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 99-0714 (26 July 2001).].

219. I knew that the corporation had sales tax problems, but my main concern was getting back the money I had invested in the corporation which I had borrowed from my ex-girlfriend and my brother because my ex-girlfriend was down my throat for her money, and my brother was also hassling me for repayment [Matter of John J. Jacobson, New York State Division of Tax Appeals, DTA No. 818784 (1 May 2003).].

220. I'm not sure when I filed my tax return because the summer of 1991 was a period of divorce warfare, and my documents from that time period were in a pile in New York [McDermott v. United States, 1997 U.S. Dist. LEXIS 7008 (Dist. Mass. 1997), aff'd 1998 U.S. App. LEXIS 7428 (1st Cir. 1998), cert. denied 525 U.S. 1067 (1999).].

221. "Petitioner not being aware of what he signed, by reason of mental incapacity signed a withdrawal of protest thus affixing tax. The Tax Department having prior knowledge of this undisputed mental incapacity ignored it and in bad faith caused petitioner to enter into such an agreement." [Matter of Chenab Restaurant, Inc. and Matter of Mohammad Janjua, New York State Division of Tax Appeals, DTA Nos. 818882 & 818883 (19 June 2003).].

222. My accountant had heard rumours to the effect that the Inland Revenue Department had revised or was going to revise its policy about assessing and demanding additional tax from taxpayers caught filing incorrect tax returns [Hong Kong Inland Revenue Board of Review Case No. D171/01 (20 March 2002).].

223. My client shouldn't have to pay a failure to file penalty because of the high turnover rate of Inland Revenue staff (the taxpayer had repeatedly failed to file tax returns on time) [Hong Kong Inland Revenue Board of Review Case No. D149/01 (6 February 2002).].

224. We are entitled to a refund because we were going through a very stressful time in our lives when the 1996 Income Tax Return was due and we are very unfamiliar with South Carolina tax laws [Anonymous Taxpayers v. South Carolina Dept. of Revenue, S.C. Adm. Law Judge Div., Docket No. 00-ALJ-17-0235-CC (30 May 2001).].

225. "From my own perspective, I am not a non believer in taxation per se. I am specifically a non believer in direct taxation for many reasons, the majority of which I will not impose upon this tribunal. The two basic reasons why I cannot believe in it are because I personally feel it is directly opposed to an individual's freedom and has been used by successive Governments to suppress its populace and force tyranny upon it. Moreover it was unilaterally introduced (i.e. it was made law without prior consultation with the electors, or being part of any manifesto, nor has it been ever since) as a direct method of raising monies for the propagation of war. The introduction of direct taxation heralded a fundamental sea change in the Government's relationship with its electorate. It was the turning point at which the very nature of democracy changed and Government became the tyrannical master of its electorate rather than the electorates' servant. We have been slaves ever since." [Gladders v Prior (Inspector of Taxes), [2003] STC (SCD) 245.].

226. My responsibilities within the corporate hierarchy were limited to fund-raising, while Mr. Lenigan, the majority shareholder, corporate president and dominant force within the corporation who made all important corporate decisions, was in the jungles of Colombia most of the time [Matter of Robert B. Oehler, New York State Tax Appeals Tribunal, DTA No. 818059 (10 July 2003).].

227. I believe that the Income Tax violates the Religious Freedom Restoration Act of 1993 [Hawkins v. Commissioner, T.C. Memo 2003-181.].

228. I diagnosed myself as suffering from a bipolar mental disease characterized by mania and depression, which caused me to engage in spending binges and illusions of grandeur, and to not file my tax returns. My mental state is influenced by the lunar cycle and I am most prone to personal eccentricities during full moon phases (Petitioner was not a physician, but was a lawyer who represented clients before the Tax Court [Zadan v. Commissioner, T.C. Memo 1993-85.].

229. I did not file my tax returns or pay my taxes returns because I am The Messiah and the Witness from Heaven. I bought this land 300 years ago, and as the owner of America I am required to collect taxes, not pay them. After Watergate, President Nixon gave the presidency to me rather than to then Vice-President Ford, and the United States owes me for 20 years of presidency wages [Watts v. Commissioner, T.C. Memo 1995-196.].

230. The reason I tried to bribe the IRS agent to avoid paying my past due taxes and penalties was because I had overextended myself financially, due largely to personal expenditures related to my engagement and subsequent wedding. [Commissioner v. Dennis G. Kaiser, Jr., N.J. Dept. of Banking & Insurance, Final Decision & Order No. E02-271 (21 November 2002).].

231. I mistakenly mailed the $31,886 check intended for the Oregon Department of Revenue to the California Franchise Tax Board, and the $340 check intended for the California Franchise Tax Board to the Oregon Department of Revenue, so by the time California forwarded the $31,886 check to Oregon the tax payment was delinquent [Comerford v. Oregon Department of Revenue, Oregon Tax Court, 2003 Ore. Tax LEXIS 84 (21 May 2003).].

232. I did not know that my employees had made a lot of bad loans or failed to file tax returns for June 1998 through September 1998, and the Florida Attorney General's office was holding my business documents in its investigation of an unrelated matter. [Ron Ross Meardy, d/b/a Auto Liquidation Center, v. Department of Revenue, Florida Dept. of Revenue Case No. DOR 01-4-FOF (20 June 2001).].

233. We shouldn't have to pay use tax on the furniture we brought into Florida because we were the victims of Hurricane Andrew and, but for our losses from that storm, we would not have gone out and bought new home furnishings [Thurman v. Dept. of Revenue, Florida Div. of Admin. Hearings, Case No. 96-4751 (5 August 1997).].

234. We didn't file our sales tax returns because in July 1982 our floating restaurant at Mayport sunk, and we have had cash flow problems because we have not yet collected our entire settlement from the insurance company [Div. of Alcoholic Beverages & Tobacco v. Sloane's Bar-B-Q, Inc., Florida Div. of Admin. Hearings, Case No. 83-2657 (28 October 1983).]

235. I shouldn't be considered a responsible officer for the payment of the company payroll taxes because there were no company manuals or other documents that enumerated what duties and responsibilities were vested in me as the Vice President of Finance and Administration [Matter of "John Doe", Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. IT 03-1 (12 December 2002).].

236. We attempted to initiate an electronic funds transfer payment of our sales taxes on 19 February 2001, but were unable to do so because our bank was closed for President’s Day (The Illinois rules require that electronic funds transfers be completed before a legal holiday if the due date falls just after the legal holiday) [Matter of "Coffee House", Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 02-29 (13 September 2002).].

237. My parents were interned in camps during World War II because of their Japanese ancestry, and my failure to file a tax return or pay the tax for the years 1994 through 2000 was a result of my mental illness caused by failure of the United States government to acknowledge the wrongfulness of its violation of the constitutional and civil rights of Japanese Americans during World War 2 [Ozaki v. Commissioner, T.C. Memo 2003-213.].

238. Submitting the information about my financial affairs to Inland Revenue subjected me inhuman or degrading treatment, and required me to perform forced or compulsory labour [Patrick v. Commissioners of Inland Revenue, [2002] EWCA Civ 1649 (Ct. of App., Civ. Div., 25 October 2002).].

239. The decedent’s estate should not be subject to California income taxes on the postmortem residual royalties from the films the decedent made in California during her lifetime because when the decedent died she lived in New York [Appeal of the Estate of Marilyn Monroe, California State Bd. of Equalization, SBE-XX-178, 75-SBE-032 (22 April 1975).].

240. My wife had some side effects from some surgery and her use of Valium, so instead of filing the business’s withholding tax returns and checks with the Commissioner of Revenue, she just stashed them into her desk drawer [John J. Gargalianos v. Commissioner of Revenue, Massachusetts Appellate Tax Board, Docket Nos. 167936-939 (18 January 1995).].

241. I was unable to complete my New York State Income Tax returns because my ex-wife had moved to California after we separated (he was still in New York; he had worked as a paid preparer of other peoples' New York State tax returns) [Matter of Terence G. Hickey, New York State Division of Tax Appeals No. DTA 818873 (18 September 2003).].

242. I thought that I would only be fined if I were caught cheating on my taxes; I didn’t know that I could go to jail for it! [People v. Leota L. Sevilla, 132 Ill.2d 113, 547 N.E.2d 117 (1988).].

243. We shouldn't be liable for the Arizona Transaction Privilege Tax because if the Arizona State Lottery had purchased our ticket vending machines from us outright instead of leasing them from us, then the tax would not apply [Interlott Technologies, Inc. v. Arizona Dept. of Revenue, 72 P.3d 1271 (Ariz.App. 2003).].

244. "During the year, 1995, I did not have the clear presence of mind nor the concentration to fulfill my own business obligations" [Matter of Marilyn Bowman-Britt, N.Y. State Tax Appeals Tribunal, Docket No. DTA 818976 (16 October 2003).].

245. I thought that I was going to receive a refund and that I did not have to file a return under those circumstances (How would the IRS know to issue a refund if he didn't file a tax return?) [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 02-05871 (17 June 2003).].

246. I didn't pay my income taxes because I wanted to make sure my son was debt-free when he completed college [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 01-18881 (16 May 2003).].

247. My claiming of extra exemptions and failure to file my tax returns was a radical stand in protest of my employer's corporate greed, safety issues on the job and my employer's callous treatment of the workers; and also the actions of the federal agents at Ruby Ridge and Waco [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 01-24356 (11 October 2003).].

248. I didn’t pay my taxes because I had the expenses of dining out, taxicab fares, tickets to Radio City Music Hall, living in an apartment on Central Park West, and other expenses necessary to establish a persona of a successful person, which I needed in order to do my job as Senior Vice President in a municipal bonds sales firm [In Re Lynch, 299 B.R. 62, 73 (Bankr., S.D. N.Y., 2003), aff'd 430 F.3d 600 (2d Cir. 2005).].

249. After I was injured in a horse riding accident I was operating at a diminished mental capacity and was unable to fully comprehend financial matters (she had developed several businesses and engaged in several real estate transactions during the 10 years she failed to file her tax returns) [Matter of M. Heidi Otto, N.Y.S. Div. of Tax Appeals, Determination No. DTA 818778 (20 November 2003).].

250. I didn't report my income subject to salaries tax because the layout of the tax return form was changed from the previous year [Hong Kong Inland Revenue Board of Review, Case No. D101/02 (20 December 2002).].

251. We did not file our income tax returns for the period in question because of laziness, and because we spent more money than we received from selling cocaine [Anonymous v. Collection Division, Utah State Tax Commission, Appeal Nos. 91-0427 & 91-0428 (17 March 1992).].

252. I am a student who was preoccupied with school and bills, and due to my oversight I did not file my tax returns [In re Anonymous, Utah State Tax Commission, Appeal No. 92-1613 (13 October 1992).].

253. My present wife was responsible for paying bills and filing tax returns, but due to my court battle with my ex-wife over child custody, medication for a child of my present wife, and a football injury to another child, there was such stress on my present wife that she had a nervous breakdown, and after my CPA prepared the tax return, my wife did not file it. [Anonymous v. Collection Division, Utah State Tax Commission, Appeal No. 86-0429 (20 November 1986).].

254. I didn't file my tax refund claim in time because I was hiding from the police to avoid being arrested [Garvin v United States, 124 Ct.Cl. 781, 111 F.Supp. 265 (1953).].

255. I knew that it was illegal to possess marijuana, but I didn't know that the tax law imposed fines and penalties for possessing unstamped tobacco cigarettes [Matter of Christopher J. Brown, New York State Division of Tax Appeals No. DTA 819268 (31 December 2003).].

256. We weren't properly registered as a vendor, so we shouldn't be required to keep tax records or be subject to tax audits [Matter of American Stock Transfer & Trust Co, New York State Division of Tax Appeals No. DTA 819159 (31 December 2003).].

257. The president of the corporation suffered from a staph infection and depression, was diagnosed with diabetes and gained over 200 pounds, his marriage fell apart and his former spouse filed for bankruptcy (The president remained available to discuss business during his illness, and was not the only person with authority to conduct the corporation's financial transactions) [Van Camp & Bennion v. United States, 2002 U.S. Dist. LEXIS 2926, 89 A.F.T.R.2d (RIA) 1100 (E.D. Wash. 2002), aff'd 70 Fed. Appx. 937, 2003 U.S. App. LEXIS 15089 (9th Cir. 2003).].

258. I moved to Colorado and let son and daughter-in-law run the business, and I didn't know that they were neglecting business matters, draining money from the corporation for their personal use, charging personal items on the corporation's credit cards and not filing and paying the tax returns [Carat Patch Designs, Inc. v. Tracy, Ohio Bd. of Tax Appeals, No. 97-T-1089 (11 December 1998).].

259. We are Ministers of the Gospel of Jesus Christ, living by the grace and mercy of God, and not by receipt of taxable worldly income [McCurry v. Commissioner, T.C. Memo 1988-447.].

260. We didn't withhold and remit taxes from the employee's paycheck because we considered him to be a probationary employee [Income Tax Case No.1718, 64 SATC 43 (Cape Tax Ct., South Africa, 2000).].

261. The chief cause of Applicant's failure-to-file resulted from massive procrastination influenced by a tendency toward perfectionism [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 01-24360 (14 January 2003).].

262. We had four tax managers in less than two years and also had drastic changes in other personnel [Matter of Cherokee Communications, Inc., Wyoming State Bd. Of Equalization, Docket No. 99-134 (5 May 2000).].
263. I shouldn't be taxed as a California resident because I only came to California to annul my marriage after my husband abandoned me in Paris [Appeal of Eve Golden Wiseman, Calif. State Bd. of Equalization, Index No. 67-SBE-026 (24 April 1967).].

264. We were unable to file complete tax returns on a timely basis because we experienced unexpected fast growth of our business operation, our computer system had to be reprogrammed, adequate personnel were not in place, and the personnel then in charge covered up the situation [Washington State Dept. of Revenue, Interpretation and Appeals Div., 3 WTD 63, Tax Decision No. 87-135 (29 April 1987).].

265. I was just there to get the restaurant going, and my responsibility for paying the taxes was on paper only (he was president of the corporation) [Matter of Angus Cooper, New York State Division of Tax Appeals No. DTA 819149 (5 February 2004).].

266. The IRS shouldn't have fired me for not filing my income tax returns because my refusal to file State and Federal returns was a valid protest against wrongdoing within the IRS and therefore protected from reprisal, and my removal was not for such cause as promotes the efficiency of the IRS because my job performance continued to be satisfactory even after I refused to file my tax returns [Joseph C. Cook v. Dept. of the Treasury, Docket No. NY07528110326, Merit Systems Protection Board, 14 M.S.P.R. 268 (28 December 1982).].

267. I do not feel I should pay the lateness penalties and interest because it is the responsibility of the employer to take out the required amount from my paycheck (the employer withholds based upon the employee's directions) [Illinois Dept. of Revenue, Letter Ruling IT 96-0119-PLR (29 August 1996).]

268. "When our accountant prepared our 1994 U.S. and Illinois individual income tax returns, he sent them to our office address rather than to our residence, as he always did in the past." [Illinois Dept. of Revenue, Letter Ruling IT 96-0161-GIL (26 December 1996).].

269. I had requested that my general excise tax license be cancelled, and after my license was cancelled I didn't file the excise tax returns for the work done at my barbershop [State v. Harry H. Ikeda, Hawaii Intermediate Ct. of Appeals, 2003 Haw. App. LEXIS 256 (2003), cert. denied, 102 Haw. 381, 76 P.3d 624 (Hawaii 2003).]

270. I shouldn't have to pay income tax on my salary because I am a judge [Malta Inland Revenue, Bd. of Special Commissioners, Case No. 3/52 (28 May 1953).].

271. The tax assessment made by the Commissioner against me is invalid because it was written in English and not in Maltese (English and Maltese are both official languages of Malta) [Malta Inland Revenue, Bd. of Special Commissioners, Case No. 14a/66 (10 May 1967).].

272. My accountant was working on an offer and compromise with the government regarding my past tax obligations, so I assumed that I did not have to file my current tax returns while such negotiations were pending [People v. Richard Arthur Morley, No. G030909, 2004 Cal. App. Unpub. LEXIS 580 (Cal. App., 4th Dist., 22 January 2004).].

273. Imposing a tax on my wages makes me a slave, which is unconstitutional [Matter of Ricky Sinclair, Jr., New York State Division of Tax Appeals, No. DTA 819595 (19 February 2004).].

274. I was faced with the conflicting duties of paying my taxes and supporting my family, and I should not be penalized for choosing the latter (he sent his child to a private school, took expensive vacations, leased a BMW and had a personal trainer) [In re Epstein, 303 B.R. 280, 2004 Bankr. LEXIS 24, (Bankr. E.D.N.Y. 2004).].

275. I gave my 1993 tax documentation to a friend who moved in with my family in 1993 so she could return a favor by preparing my 1993 tax return, but she disappeared with my documentation, and I couldn't locate her because she was itinerant, and I didn't get the documentation until the end of 1996 when her foster mother called me to tell me that she found the documents in a box after my friend had died (the grievant, who worked for Revenue Canada, also failed to timely file her 1994 and 1995 tax returns) [Matter of Diane Buset and Canada Customs & Revenue Agency, Canada Public Service Staff Relations Bd., 2001 PSSRB 26 (14 March 2001).].

276. I was in the midst of a common law marriage breakup, and I could not compel my former wife to return the supporting documentation for my 1994 return because there was no divorce lawsuit involved [DBCC District 2 v. Goldstein et al., NASD Nat'l Business Conduct Committee, Complaint No. C02950053 (28 August 1997).].

277. I thought that I did not have to file my income tax return if I did not have the money to pay the outstanding tax, and I was so busy that I relied upon my aunt to file my tax returns but she was too sick to do it [Matter of Marla Jinks, Arizona Dept. of Real Estate, Admin. Action No. 01A-141 (3 April 2002).].

278. I prepared my tax returns, but my father or my brother secretly failed to mail them to cause trouble for me [Dept. of Energy, Office of Hearings & Appeals, Case No. VSO-0048, 25 DOE para. 82,776 (27 October 1995), affirmed, 25 DOE para. 83,010 (OHA 12 April 1996), affirmed (OSA 29 May 1996).]

279. I didn't file my tax returns because I was depressed and had a severe problem with alcohol, and I had a generally abnormal household for ten years [Dept. of Energy, Office of Hearings & Appeals, Case No. VSO-0091, 26 DOE para. 82,755 (5 September 1996), affirmed (OSA, 5 November 1996).]

280. I was diagnosed with depression, I am not a healthy, fully functional, normal individual, so my mental health excused me from filing federal tax returns and entitles me to not pay my bills [Dept. of Energy, Office of Hearings & Appeals, Case No. VSO-0296, 27 DOE para. 82,829 (5 January 2000), affirmed (OSA May 3, 2000).].

281. "In 1985 I moved house and I also purchased two investment properties. From being a simple tax return for me in previous years, matters became more complex and occurred at a time when I continued preparing my own tax returns even though their complexity had increased … My failure to file my tax returns and comply with Court orders was not due to indifference or to avoid tax. It was simply due to my inability to face the task of assembling all documents to prepare the returns. That inability was compounded by the medical condition I was experiencing as a result of stress." [Law Society of Tasmania v Schouten [2003] TASSC 143 (Tasmania Sup. Ct., File No. M56/2003).]

282. I didn't timely file a notice of appeal to the Hong Kong Inland Revenue Review Board because I live in Macau and my business mail is received in a post office box in Hong Kong Central (he regularly made trips to Hong Kong to access his mail, and also could have filed the notice by mail from Macau) [Hong Kong Inland Revenue Board of Review Case No. D2/03 (8 April 2003).].

283. I had nothing to do with remitting the sales tax; I bought the tavern because my boyfriend, who was the bartender and who managed the place, couldn't get a liquor license because of his prior record, and he should be responsible for the sales tax. I stopped going to the tavern because the atmosphere wasn't right for me and I couldn't take being in the place (she gave her boyfriend a rubberstamp of her signature to do the paperwork) [Matter of Ellen E. Bullwinkel, New York State Division of Tax Appeals No. DTA 819228 (13 May 2004)].

284. The State Tax Commission's deficiency determination against me is flawed and must be canceled because the Commission unlawfully obtained its information about my income for which I did not file a tax return [Matter of Anonymous, Dkt. No. 16609, Idaho State Tax Comm. (1 April 2003).]

285. I was prevented from paying the sales taxes I collected at my Domino's Pizza franchise because the Army closed down Fort McClellan [Calhoun County Pizza, v. Alabama Department of Revenue (Alabama Dept. of Revenue, Admin. Law Div., Docket No. S. 03-986 (25 March 2004).].

286. My New York State Lottery winnings should not be taxable because I was employed by the Nigerian Consulate when I won the money [Jombo v. Commissioner, T.C. Memo 2002-273].

287. "[The IRS] Revenue Agent testified that petitioner rescheduled [tax audit conferences] 13 different times. The excuses petitioner gave to respondent were numerous and varied. Petitioner missed the conferences or needed to reschedule the conferences for the following reasons: (1) His mother was ill, (2) his father was ill, (3) his college roommate was ill, (4) a close friend died, (5) he needed to attend a closing, (6) he needed to attend a closing for a friend, (7) he needed to attend a closing for his law firm, (8) the weather was too bad, (9) he was working on a political campaign, (10) he had to be in court, (11) he was too busy with his law practice, and (12) he was stung by a wasp." [Hardin v. Commissioner, T.C. Memo. 2004-77.].

288. I didn't file my income tax refund claim on time because my law office records were seized by the Minnesota Lawyers' Professional Responsibility Board during my disbarment proceedings, and it was inconvenient for me to make an appointment with the Board to view the records [Hatlie v. Commissioner of Revenue, Minnesota Tax Court, Docket No. 4127 (16 September 1987).].

289. The 538 cartons of unlawfully stamped cigarettes found in my apartment were not mine, but were being held there by my son for someone known as "the Fat Man" [Matter of Bi Lan Jiang, New York State Div. of Tax Appeals, Docket No. DTA 819340 (17 June 2004), affirmed N.Y. State Tax Appeals Tribunal (31 March 2005).].

290. Our neighborhood association is composed of homeless urban residents who are squatters on a piece of land worth 3,297,800 pesos, which the owner agreed to sell to us if we pay the capital gains and other transfer taxes, and we only want to pay one million pesos total because our members belong to the urban poor sector [Philippines Bureau of Internal Revenue, Ruling No. 019-2003 (28 November 2003).].

291. The Utah Tax Commission standard for determining reasonable cause for failure to file is too stringent, the IRS is much more lenient, and if a less stringent standard were used by the Tax Commission then the relationship between tax practitioners and the State of Utah would be enhanced [Matter of Anonymous, Utah State Tax Commission Appeal No. 87-0057 (25 January 1988).].

292. We have consistently filed our tax returns late because I am an investor and investment advisor and our tax returns are therefore very complex [Matter of Phillip F. and Judy Kauffman Goldstein, New York State Division of Tax Appeals No. DTA 819377 (22 July 2004).].

293. We shouldn't be taxed on the business we did in New York State because we didn't obtain the required certificate to do business in New York State [People v. Tropical Fruit Corp., 223 App.Div. 864, 228 N.Y.S. 189 (3d Dept. 1928), aff'd 252 N.Y. 605, 170 N.E. 160 (1930).].

294. The prize money I won on the quiz show should not be taxed because I was never an employee of the television station [Commonwealth Taxation Board of Review (Australia), Ref. No. 37-38/1967, 41 C.T.B.R. (N.S.) Case 45 (19 February 1968).].

295. Our client cannot attend his tax appeal hearing because he is subject to arrest and prosecution for tax fraud if he ever returns to Hong Kong, and besides, he risks infection by the SARS virus epidemic if he were to travel to Hong Kong for the hearing [Hong Kong Inland Revenue Board of Review Case No. D46/03 (6 August 2003).].

296. Residual anger and depression brought on by my divorce caused me to procrastinate and ignore my 1994, 1997, 1998, 1999, 2000, 2001, 2002 and 2003 income tax filings [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 03-02306 (18 June 2004).].

297. My wife and I did not file our income tax returns for 12 years because we did not know how to handle the exemption status of her children and were afraid of the repercussions from the IRS for our failure to file, so we did nothing [Defense Office of Hearings & Appeals, Case No. 02-10280 (14 July 2004).].

298. We shouldn't have to pay the manufacturing tax on our bakery's sponge cakes because they are really pastries and not cakes [Herbert Adams Proprietary, Ltd. v. Federal Commissioner of Taxation, 47 CLR 222, 2 Australian Tax Decisions 31 (High Ct., 4 August 1932).

299. I am a Free Moorish-American Sovereign National, De Jure Legitimate, Immunis Party, an Official of the Great Seal Nation Association of Moorish Affairs, and therefore exempt from tax liability [Department of Correction v. Rivera, New York City Office of Admin. Trials & Hrgs. Index No. OATH 1170/01 (29 May 2001).]

300. I did not remit the $5,000 payment to my employer or report it on my income tax return because I was not given a Form 1099, so I didn't think that the IRS would ever find out about it [Matter of Application of Cvammen, 102 Ohio St. 3d 13, 806 N.E.2d 498 (2004).].

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