20 March, 2008

Tax Excuses 401 - 500

401. I shouldn't be liable for the tax penalties on the 103 cartons of unstamped cigarettes found in my car because the reservation Indians from whom I purchased the cigarettes didn't have to pay taxes on them [Matter of John H. Davis, New York State Division of Tax Appeals No. DTA 820262 (20 July 2006).]

402. I filed my 1998, 1999 and 2000 tax returns late because of constant transit and relocations (he was the CEO of a large hospital system) [Sherif S. Abdelhak v. Commissioner, T.C. Memo 2006-158.].

403. When I stipulated the $263,450.70 amount of non-dischargeable taxes with the IRS in my 2001 Chapter 7 Bankruptcy proceeding I never really intended to pay all of it; my understanding was that the settlement was structured to allow me to pursue an offer in compromise with the IRS, and I was unable to reach an acceptable compromise so I filed this Chapter 13 Bankruptcy proceeding in 2005 [in re Grover Donald Lanham, Bankr. L. Rep. (CCH) para. 80,663, 2006 Bankr. LEXIS 1560 (Bankr., Dist. Colo., No. 05-10498, 24 March 2006).].

404. My criminal conviction for failing to file my tax returns should be overturned because my trial attorney had experienced similar problems with the IRS [United States v. Metteer, 2006 U.S. Dist. LEXIS 22282 (Dist. Ore., 20 April 2006).].

405. I believe that income taxation above 10 percent is confiscation and that everybody tries to cheat when the tax becomes too confiscatory [United States v. Michael E. Diesel, 2006 U.S. Dist. LEXIS 37877 (Dist. Kans., 8 June 2006).]

406. I assumed that my father's estate would remit the store's payroll taxes to the IRS [Harold v. United States, 2006 U.S. App. LEXIS 20603 (6th Cir. 2006).].

407. If my business were required to register with Revenue & Customs retroactively to the year 2001, then the payment of the back taxes and penalties would be catastrophic and drive me into bankruptcy (he had failed to register when he took over the business in 2001, and an on-site Revenue investigation had found that not all purchases were recorded in the cash register) arrived [Mehmet Gurbuz v. Her Majesty's Revenue & Customs (No. 19682, London Tribunal Centre, 8 August 2006).].

408. The introduction of the Goods and Services Tax in 1999 caused a substantial increase in the amount of taxation compliance work which I had to undertake for my clients. I could not cope with the volume of that work and my health suffered; I had hypertension, severe ulcer problems and sleep apnea, and was unable to lodge my own tax returns [In re Iacono and Tax Agents' Board of Victoria, [2006] AATA 136 (Commonwealth Admin. App. Tribunal (Australia), 17 February 2006).].

409. The late filing penalties imposed upon me should be abated because I was incarcerated and did not know about the State's sales tax amnesty program [Matter of John Doe d/b/a ABC's Auto Sales, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 06-9 (12 April 2006).].

410. The business ceased to function as a bar and restaurant in February 2003 on account of a catastrophic event on the premises in which several people died, and because of this event and the resulting legal problems, neither the business nor I have been able to pay the business tax liabilities [Matter of John Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 06-1 (6 January 2006).] [N.B. This obviously refers to the infamous E2 Club fiasco in Chicago.].

411. I didn't intend to understate my income on the tax return; I merely got the decimal point wrong by one digit to the left [Hong Kong Inland Revenue Board of Review, Case No. D59/05 (23 November 2005).].

412. I earned the money while working in Antarctica, so I shouldn't be taxed on it [Arnett v. Commissioner, 126 T.C. 89 (2006), aff'd 473 F.3d 790 (7th Cir. 2007).

413. I didn't file my 2001 tax return by April 15, 2002 because my part-time employer was very demanding, I had tremendous difficulties at home, and 2002 was a terrible year for my family [Sanders-Castro v. Commissioner, T.C. Summ. Op. 2006-161.].

414. "Our request for a reduction or elimination in the assessed tax penalty can be categorized more as a request for leniency in light of the unusual circumstances which took place with our accountant during the spring of 2004, when his personal illness resulted in the late tax return and appeal filings. We have previously forward to your office evidence from our CPA that supports the claim of his serious illness and hospitalization" [Ideal Builders Supply & Fuel Co. v. Wilkins, Ohio Board of Tax Appeals, No. 2005-M-355 (8 July 2005).].

415. I did not report my share of the undistributed Subchapter S corporation income on my tax return because "during the second week of January 2002, my wife proceeded to throw me out of my home, which is where the business was located. She changed the locks. She stripped our corporate bank accounts, our personal bank accounts, charged up all the cash she could on my credit cards to over $ 50,000, $ 60,000, and she physically, lock, stock, and barrel, locked me out of the corporation." [Sweeney v. Commissioner, T.C. Summ. Op. 2006-169.].

416. The additional tax for the early distribution from my retirement plan should not apply it would be a financial hardship to us, and any errors on our tax are attributable to the TurboTax program [Ghazitehrani v. Commissioner, T.C. Summ. Op. 2006-170.].

417. I didn't use my checking account to make charitable contributions to my mosque, but this list is based upon the receipts they gave me, which I no longer have because I shredded them (the taxpayer had also submitted to the IRS a bogus receipt letter from the Salvation Army) [Curtis Muhammad v. Commissioner, T.C. Summ. Op. 2006-174.].

418. It came as a surprise and a shock to me to discover that I was required to be registered for the Value Added Tax, and it was not my fault that I lacked the requisite knowledge to register. As a busy tradesman, about whose concerns the contractors who provided me with work did not wish to know, I lacked the opportunity to learn about the impact of VAT on my business [Stephen Lawrence Edward Condon v. Her Majesty's Revenue & Customs (No. 19837, London Tribunal Centre, 26 October 2006).].

419. "I accept that I may have suffered from the child in a sweet shop in the quantity purchased however as it is the first time I have ever stepped into Europe I feel I could be excused. The products were legally purchased and tax paid and for my personal use. Your officer used very experienced questioning and was somewhat artful in his approach. I have no complaint in this regard. I incorrectly gave the impression that I would recover the cost from my son and daughter this is not correct I was attempting to justify to him the quantity I had. Also I had traveled some 350 miles to get to Dover and was tired …" (the customs agents had seized 12.5 kilograms of rolled tobacco which he had improperly brought into England from Ostende without paying the duties, and which he claimed were for personal use) [Patrick John White v. Commissioners of Customs & Excise, Case No. E00285, London Tribunal Centre (1 May 2002).].

410. I shouldn't be responsible for the company's unremitted payroll taxes because I was simply a yes girl for the owner [Matter of Jane Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. IT 06-5 (22 March 2006).].

411. We want the lateness penalties abated because in late 2002 or early 2003 there was a breakdown in our Durango, Colorado office due to insufficient supervision and tardy management. This problem was not discovered until June of 2004, and when we tried to arrange a loan commitment to repay the back taxes our lender said that it would only lend us money to repay the taxes, but would not agree to lend us money to repay the lateness penalties [Matter of Redrock Foods, Ltd., New Mexico Taxation & Revenue Dept. Decision & Order No. 06-16 (14 September 2006).].

412. I didn't file my tax returns on time because I am a single father living 170 miles from my employment and was going through a contentious divorce . [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 03-25024 (31 May 2006).].

413. I filed my tax return late because I was busy running for Congress, and my accountant was busy with being the treasurer for my campaign [Vocelle v. Commissioner, T.C. Memo 1968-5.].

414. I didn't report all of my business's sales taxes because I relied on the college students I hired to total my cash register tapes for me [D. W. Walters, Inc. v. State, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. S. 05-503 (17 March 2006).].

415. I didn't file my tax returns for 2000, 2001 and 2002 because was fully occupied running my family’s business. I work 90 to 100 hours a week keeping up with extensive responsibilities running businesses located in several states, dealing with my dad’s estate, and overseeing my daughter’s business interests. I kept all business returns timely filed and the only thing that could be put on the back burner was my federal and state personal income tax returns, and my accountant died shortly after he began preparing them in 2004 [Matter of Anonymous, Docket Nos. 19261 & 19369, Idaho State Tax Comm. (10 July 2006).].

416. "Taxpayer contends that he is a 'tax payer' (two words) rather than a 'taxpayer' (one word); and therefore, he is not subject to the income tax since only 'taxpayers' (one word) are held liable for the income tax" [Matter of Anonymous, North Carolina Dept. of Revenue, Hearing Docket No. 2002-209 (31 July 2002).].

417. I misread the IRS instructions and thought that they permitted me to claim my stepfather, who died in early 2000, as a dependent for tax year 2001 (taxpayer was employed as a Tax Examining Assistant for the IRS) [Underwood v. Department of the Treasury, M.S.P.B., Docket No. AT-0752-05-0664-I-1 (30 September 2005), review denied, 29 March 2006, aff'd 2006 U.S. App. LEXIS 30508 (Fed. Cir. 2006).].

418. I didn't properly document my cash contributions and expenses because of the stress and chaos in my home situation and my lack of specific knowledge of the tax law (he was an IRS Senior Executive who was married to an IRS employee, and had proffered conflicting evidence and altered documents) [William M. Robertson v. Department of the Treasury, M.S.P.B., Docket No. CH-0752-04-0138-I-1 (February 2, 2005), aff'd 180 Fed. Appx. 963, 2006 U.S. App. LEXIS 12639 (Fed. Cir. 2006), cert. denied ___ U.S. ___, 127 S. Ct. 566 (2006).].

419. Our clerks forgot to invoice our main customer, so we didn't have the cash to pay the VAT, and our Director didn't notice this because his focus is more on business development than on administration of the business [Scarce Skills Ltd. v. Her Majesty's Revenue & Customs (No. 19955, London Tribunal Centre, 13 December 2006).].

420. I am incarcerated in federal prison, I thought my wife had filed joint income tax returns for both of us, and I can take care of this matter when I am released from custody [Matter of Anonymous, Docket No. 19390, Idaho State Tax Comm. (29 August 2006).].

421. Most of the time had passed for the State Tax Commission to issue its Notice of Deficiency to me, so it only seems reasonable that my case not be pursued (the Notice was issued 24 days before the 3-year statute of limitations expired) [Matter of Anonymous, Docket No. 19431, Idaho State Tax Comm. (1 September 2006).].

422. I don't dispute that I owe the additional tax assessed when they audited me, but I think that the assessment should be reduced to zero to compensate me for the time I spent on the tax audit [Matter of Anonymous, Docket No. 19201, Idaho State Tax Comm. (29 August 2006).].

423. "Petitioner maintains that soon after he became self-employed in 2000, he experienced a serious and debilitating dependency on alcohol, which dependency ultimately rendered him unable to perform most routine daily tasks, including the filing of income tax returns." [Matter of Robert J. Tortorici, New York State Division of Tax Appeals No. DTA 821002 (4 January 2007).].

424. "I was under tremendous stress and medical conditions that did not allow me to function normally in the daily life. As soon as I became capable of living my normal life I addressed the issues that burdened me during that time." [Evangelista v. Commissioner, T.C. Memo. 2007-9.].

425. From 1998 to 2005, in varying manner, three successive bookkeepers I hired to prepare tax returns and pay the taxes failed to file some of the returns after I signed them, and failed to send checks I signed to the IRS for the taxes [In re Moulton, 721 N.W.2d 900 (Minn. 2006).].

426. I was sick and my tax return preparer had a brain tumor [Bhattacharyya v. Commissioner, T.C. Memo. 2007-19.].

427. We filed the IRS copies of our Form 1099s late because they were on computer diskettes and our clerk thought that computer diskettes were a form of electronic media subject to the March 31 deadline instead of magnetic media subject to the February 28 deadline [Great American Title Co. of Green County, Inc. v. United States, 2006 U.S. Dist. LEXIS 72672, 98 AFTR 2d (RIA) 7250 (W.D. Mo. 2006).].

428. My brother Carmen embezzled the withheld payroll tax funds when he was vice-president of the company, and there were no unencumbered funds available to the corporation to pay the back taxes when I regained control of the corporation [Paris v. United States, 355 B.R. 867, 98 AFTR 2d (RIA) 7277 (M.D. Fla. 2006), aff'd 245 Fed. Appx. 929, 2007 U.S. App. LEXIS 20703 (11th Cir. 2007), motion to file certiorari petition denied ___ U.S. ___, 2008 U.S. LEXIS 2314; 76 U.S.L.W. 3469 (3 March 2008).].

429. I was an employee and not an independent contractor, so I was unable to file my income tax return because I received a Form 1099-MISC instead of a Form W-2 [Roiland v. Commissioner, T.C. Summ. Op. 2007-22.].

430. I remitted my Value Added Tax late on account of mild forgetfulness [Christopher Hugh Gordon Puddle v. Her Majesty's Revenue & Customs (No. 20017 (LON/2006/1128), London Tribunal Centre, 15 February 2007).].

431. "In 2002, while attending Loyola Law School, I acquired a severe eye infection in both eyes which required hospitalization and consults from physicians in Texas and Louisiana. Because I was unable to see/read, I submitted all of my tax documents to Thomas Vicknair, who prepared my return in 2002 and the previous 4 or 5 years. In 2003, Mr. Vicknair had a sudden stroke/heart attack and died in 2003. Because he was a sole proprietor, I have had difficulty retrieving many of my tax documents from his widow. I reasonably relied on the professional tax advice provided by Mr. Vicknair and because of his untimely and sudden death, I am unable to explain why he neglected to claim certain income despite being provided with proof of same. Because of my own health problems, particularly my impaired vision, I was unable to verify the contents of my return in 2002 despite reasonable efforts." [Becnel v. Commissioner, T.C. Summ. Op. 2007-35.].

432. We didn't have enough money to pay the Value Added Tax on time because the company had used its funds to make loans to its directors [QN Hotels, Ltd. v. Her Majesty's Revenue & Customs (No. 20048, London Tribunal Centre, 8 March 2007).].

433. "The Appellant’s reason for not paying [the VAT] was that it had a temporary cash flow difficulty because of unexpectedly high sales during the period in the question." (!) [Cardiolgic, Ltd. v. Her Majesty's Revenue & Customs (No. 20058, Manchester Tribunal Centre, 8 March 2007).].

434. I filed my tax return late on account of my temporal lobe spiking, and I regretted following my accountant's advice to report the $25,000 early IRA withdrawal, so I was showing good faith by sending the IRS any money at all [Kaldi v. Commissioner, T.C. Summ. Op. 2007-45.].

435. We invested the profits from our limited liability company with Merrill Lynch, but Merrill Lynch lost it, leaving us unable to satisfy our tax obligations on the profits [Zisskind v. Commissioner, T.C. Memo. 2007-69.].

436. We shouldn't have to pay the additional taxes assessed at the audit of our diner because the tax auditor assigned to our case lacked sufficient training or experience in conducting audits of diners [Cronos Enterprises Inc., New York State Division of Tax Appeals, DTA Nos. 820738, 820739 & 820741 (21 March 2007).].

437. We didn't pay the tax on time because there had been several floods in one of our shops and several break-ins in another shop [Buxhall Ltd. v. Her Majesty's Revenue & Customs (No. 20075, Ref. LON/2006/0848, London Tribunal Centre, 20 March 2007).].

438. "I was under the impression that if you paid your taxes out of your paychecks through your employer and therefore would be receiving a tax return [sic, should be "refund"] that you did not have to file a tax return." [Matter of Anonymous, Dkt. No. 1810, Idaho State Tax Comm. (5 December 2006).].

439. The tax preparer's computer got infected with a virus and was rendered inoperative, and the tax preparer had to reconstruct the tax returns with only one person working in the office [Hong Kong Inland Revenue Board of Review, Case No. D50/06 (6 October 2006).].

440. My accountant gives me lots of papers to sign, and I honestly don't know what I'm signing for [Illinois Dept. of Revenue v. John Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. IT 06-8 (8 May 2006).].

441. I didn't file my individual income tax returns because if I had filed them without including the amount of the income and/or loss from the Subchapter S corporations in which I was an officer and shareholder, it would have constituted tax evasion (he had been forging signatures on company checks) [Illinois Dept. of Revenue v. Jim Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. IT 06-15 (31 July 2006).].

442. "He is not in communication with the IRS as to how to resolve his back taxes. He explained his tax lawyers would not address the issue until he had filed all his tax returns." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 05-16779 (30 April 2007).].

443. I shouldn't be liable for the Social Security Self-Employment Tax because having and using a Social Security Number is against my religious beliefs [Hansen v. Department of the Treasury, 99 A.F.T.R.2d (RIA) 2649, 2007 U.S. App. LEXIS 10795 (9th Cir. 2007).].

444. I had recently moved out of state and had an accident that had an effect on my mobility and ability to search through my records [Matter of Anonymous, Dkt. No. 19301, Idaho State Tax Comm. (12 January 2007).].

445. "The Bureau received a letter of protest from the taxpayer stating he did not know if he owed tax or not. He said he might not have lived in Idaho nine years ago and has no records going back that far. He added that he owes the IRS over $10,000 and has no ability to pay the IRS or the state of Idaho because his only source of income is social security." [Matter of Anonymous, Dkt. No. 19473, Idaho State Tax Comm. (6 February 2007).].

446. My client filed her tax returns late because she was having a financial hardship that was causing delay in the payment of the fees to me for having her tax returns prepared [Matter of Anonymous, Dkt. No. 19566, Idaho State Tax Comm. (6 February 2007).].

447. The consequences of imposing the lateness penalty would have a devastating effect on my family since my wife and two of my children are diabetic and in need of medication and continuous health care. If the business is forced to close, my family will be forced back onto welfare. My family's hardship should be considered because they all rely on my income [ Matter of Ahmed Alamarie, New York State Division of Tax Appeals No. DTA 820571 (24 May 2007).].

448. We concede that we had no reasonable excuse for filing two of our tax returns late, but contend that the penalties imposed by Her Majesty's Revenue and Customs were inconsistent with our rights under the First Protocol to the European Convention for the Protection of Human Rights and Fundamental Freedoms of 1950 [Auntie's Cafe Ltd. v. Revenue and Customs Commissioners, SpC 588, [2007] STC (SCD) 306 (27 January 2007).].

449. We accidentally forgot to sign the remittance check we mailed to Revenue and Customs [Personal Parking Ltd. v. Her Majesty's Revenue & Customs (No. 20181, London Tribunal Centre, 31 May 2007).].

450. We didn't file our property and business license tax statement, but we shouldn't be penalized because other businesses have similarly failed to file such tax statements [Appeals of Red Morgan Electric, Inc, et al., CA-TAXRPTR (CCH) Para. 402-319, California State Board of Equalization, Docket Nos. 90A-0665-PD, 90A-0668-PD, 90A-0978-PD (23 April 1992).].

451. My husband was too sick to file our tax return (she was an active businesswoman and her husband was a tax return preparer who actively prepared returns for his clients during the period of his claimed illness) [Arnold v. Commissioner, T.C. Memo. 2007-168.].

452. We shouldn't be penalized for negligently failing to file our business's personal property tax returns because we have diligently paid our other taxes [Camrock Excavating Inc. v. Multnomah County Assessor, 2007 Ore. Tax LEXIS 99 (Oregon Tax Ct. 2007).].

453. I shouldn't be convicted of preparing a false tax return because my client didn't intend to file the false return I prepared, but his wife mailed it to the IRS by mistake [United States v. Linda Ann Borden, 2007 U.S. Dist. LEXIS 27870, 99 A.F.T.R.2d (RIA) ¶ 2243 (M.D. Fla. 2007).].

454. The Ohio Department of Taxation's assessment is based upon the IRS's assessment of our income tax, but the IRS assessment is wrong because it counted our income only, and didn't take into account our deductions because the IRS had no way of knowing about our deductions because we never filed our Federal income tax returns with the IRS [Novelli v. Levin, Ohio Bd. of Tax Appeals, No. 2007-A-227 (15 June 2007).]

455. We didn't timely contest the tax determination made by Her Majesty's Inspector of Taxes because we were involved in litigation over unpaid fees on a substantial job, and we told our accountants to not run up any bills for tax work [Consultants Limited v. H.M. Inspector of Taxes, [2002] UKSC SPC00305 (19 February 2002).].

456. "At the hearing, Mr. Berges explained that from June 2003 through June 2004 he was suffering from certain difficulties. First, he was involved in a marital separation. Mr. Berges's wife used to prepare the tobacco products tax returns, and he was not familiar with the filing methodology. Second, Mr. Berges suffered from anxiety and depression. According to Mr. Berges, his condition caused him to not care about anything. Lastly, Mr. Berges notes that, during this period, he was outside of New York State approximately 70 percent of the time." [Matter of Andaluza International, Ltd., New York State Div. of Tax Appeals, Docket No. DTA 820638 (28 June 2007).].

457. I didn't have the tax stamps on the cigarettes because I was duped by an illegal internet supplier for a single purchase for gifts to family and friends (he had 190 cartons of unstamped cigarettes in his possession) [Matter of Maher A. Fakhouri, New York State Div. of Tax Appeals, Docket No. DTA 820906 (5 July 2007).].

458. Our accountants were not aware that we didn't have a 6 - 7 day grace period after the due date to make our tax payments [Sapphire Retail Fund Ltd. v. Her Majesty's Revenue & Customs (No. 20232, London Tribunal Centre, 2 July 2007).].

459. I didn't file my income tax returns because I knew I would owe money [Hartley v. Commissioner, T.C. Summ. Op. 2007-119.].

460. "The amount of tax is totally exaggerated. I'll explain other reason later." [Said Jumaa v. Commmissioner, T.C. Memo. 2007-192.].

461. Our company's service tax deposits and service tax returns were delayed for almost three years because the clerk responsible for the task had cancer and subsequently died [Fairdeal Enterprise Private Ltd. v. Customs Central Excise, Appeal No. ESM/141/2004, Customs, Excise & Service Tax App. Tribunal (India), 2005-TIOL-1516-CESTAT-KOL (5 August 2005).].

462. I became a marijuana and heroin user when I was a student at Columbia University, and after I became a lawyer my drug dependence increased. Even after I entered recovery and was working again, I did not file a return because I feared it would cause the IRS to realize that I had not filed returns for several earlier years, so I decided to wait until I had saved enough money to pay the taxes before I contacted the IRS [Florida Board of Bar Examiners Re: Mark Stephen Barnett, 959 So. 2d 234, 2007 Fla. LEXIS 1049, 32 Fla. L. Weekly S 328 (Fla. 2007).].

463. I failed to file my 2000, 2003, and 2004 tax returns, and failed to remit my secretary's payroll tax withholdings to the IRS because I was in a depressed mood and was not emotionally ready to sit down and think about those matters [Florida Bar v. Brownstein, 953 So. 2d 502 (Fla. 2007).].

464. I didn't participate in the filing or preparation of the Estate Tax return; I just took the position of Executor to accommodate the decedent's husband, who was an old business acquaintance [Estate of Zlotowski v. Commissioner, T.C. Memo. 2007-203.].

465. My company was acquired by another company in mid year and all staff were transferred to the new company, and I forgot to include the first half-year salary from the old company in my reported income [Hong Kong Inland Revenue Board of Review Case No. D56/06 (14 November 2006).].

466. "In his petition, Mr. Gilmer requested relief under Section 6015 on the grounds that his wife 'used voodoo to trigger an IRS audit of their 2001 tax return' and that 'she promised to have [him] killed' if he did not sign the joint return" (he was convicted and placed on probation for assaulting his wife) [Gilmer v. Commissioner, T.C. Summ. Op. 2007-132.].

467. My back taxes should be discharged in the bankruptcy proceeding because I was remorseful and regretted not paying them [United States v. Jacobs, 2006 U.S. Dist. LEXIS 67135, Bankr. L. Rep. (CCH) Para. 80,730, 2006-2 U.S.T.C. (CCH) Para. 50,513, 98 A.F.T.R.2d (RIA) 6824 (M.D.Fla., 2006), aff'd 490 F.3d 913 (11th Cir. 2007).].

468. I was very busy at the Pentagon after being called up from the Army Reserve to active duty [Matter of Joseph & Eleanor Goonan, New York State Div. of Tax Appeals, Docket No. DTA 821265 (9 August 2007).].

469. I found it very difficult to complete the VAT tax returns for my Public House on time because I was the sole caregiver for my mentally handicapped sister [Maureen Olga Madeley v. Her Majesty's Revenue & Customs (No. 20309, Manchester Tribunal Centre, 14 August 2007).].

470. I should not be held liable for a tax on the gambling income for the 2003 taxable year because I was a mere conduit for my friend, who was the actual recipient of the gambling income and who didn't want his wife to know that he was gambling [Albert v. Commissioner, T.C. Summary Op. 2007-162.].

471. "I have not filed an Ohio tax form because it requires me to put down figures from a federal tax form which I don’t believe I am required to file" [Lindeman v. Levin, Ohio Bd. of Tax Appeals, No. 2007-M-170 (28 September 2007).].

472. The city sewer backed up in the basement where our records are stored [Matter of Anonymous, Docket Nos. 19686A & 19686B, Idaho State Tax Comm. (20 June 2007).].

"473. I had absolutely no responsibility for the wage taxes. … I was president but I was not performing the duties…. I was there putting in the time but I was not performing the operations" [City of Philadelphia v. Petherbridge, 781 A.2d 263, 268 (Pa. Commw. 2001).].

474. "Specifically, petitioner claims that his marriage was ending, the firms he was associated with were collapsing around him, or not following through on promised remuneration, and he was in the midst of a significantly over-budget rehabilitation project on a dream home that almost immediately upon completion he was forced to sell due to the divorce. This occurred all while trying to assure his family's needs were met." [Carl Klein v. Commissioner, T.C. Memo. 2007-325.].

475. We were confused by the meaning of the "7 days" specified for the payment deadline; we thought that it meant business days instead of calendar days [Tew Brothers Ltd. v. Her Majesty's Revenue & Customs (No. 20413, London Tribunal Centre, 10 October 2007).].

476. I shouldn't be personally liable for my automobile dealership's Retailers’ Occupation
Tax and Use Tax because another company had agreed to buy the business, and their people were the ones who actually ran the business while we awaited the approval of Daimler Chrysler, but the deal fell through because Daimler Chrysler wouldn't approve the other company as a dealer, and we had to declare bankruptcy [Illinois Dept. of Revenue v. Jim Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 07-13 (23 May 2007).].

477. I was a resident of Puerto Rico, I paid my taxes in Puerto Rico, and everybody there said you don't have to pay the IRS [Hager v. Commissioner, T.C. Summary Op. 2007-198.].

478. I should be absolved from paying the fraud penalty, even though I pleaded guilty to tax evasion, on account of my diminished mental capacity from a bipolar disorder [Montalbano v. Commissioner, T.C. Memo. 2007-349.].

479. "Petitioner believes that the Division's assertion that tax is due is part of an organized effort to 'destroy her life.' It is petitioner's feeling, among other things, that documentation has been stolen from her home, that there is illegal surveillance of her home, that she has been followed and that her phones are being tapped." (Her 2002 New York State income tax return did not report rental income which was in fact shown on her Federal income tax return) [Matter of Simone Y. Small, New York State Div. of Tax Appeals, Docket No. DTA 821287 (21 November 2007).].

480. Prosecuting me for marijuana possession and then assessing the Controlled Substance Excise Tax is like slapping me twice for spilling the milk once [Harrison v. Indiana Dept. of State Revenue, 2007 Ind. Tax LEXIS 98 (Indiana Tax Ct., Dkt. No. 49T10-0409-TA-44, 19 November 2007).].

481. "I recently found in my Mailbox an item of non-interest mailed from your location. I need you to identify this document before there is anything dealing in commerce can attach. I am sending a copy of these documents to you for your reappraisal to see if they were not sent to this location in error. If and when these documents are meant for me, then I could possibly attend to them by letting you know personally that I can compromise by saying, prove the assessment, and prove your statements, all according to Law, with the backup stating the Law that requires me to comply." [Sima v. Wilkins, Ohio Bd. of Tax Appeals, Nos. 2006-Z-2211 & 2219 (30 December 2007).].

482. There is a lack of tax information available about our industry, and the legislative statutes and administrative rules regarding the sales tax were difficult for us to comprehend with respect to our unique type of business [Matter of Anonymous, Dkt. No. 20000, Idaho State Tax Comm. (9 August 2007).].

483. The sales tax return was filed late because I had to care for an elderly parent [Indiana Dept. of State Revenue, Letter of Findings No. 06-0192P, Indiana Register, 20060920-IR-045060385NRA (20 September 2006).].

484. "The taxpayer requests the penalty be abated as the taxpayer was running late with LLC paperwork due to confusion regarding the paperwork, and, the taxpayer being newly opened." [Indiana Dept. of State Revenue, Letter of Findings No. 06-0514P, Indiana Register, 20070418-IR-045070212NRA (18 April 2007).].

485. I did not file a federal tax return, so I would be under penalty of perjury if I were to file an Indiana state tax return [Indiana Dept. of State Revenue, Letter of Findings No. 07-0166, Indiana Register, 20070801-IR-045070385NRA (1 August 2007).].

486. We didn't have enough time to file our January petroleum severance tax return because it was due at the end of the following month and February is a short month [Indiana Dept. of State Revenue, Letter of Findings No. 07-0193P, Indiana Register, 20070801-IR-045070428NRA (1 August 2007).].

487. The office supplies we purchased from the computer supplies vendor were received as part of a scam in which we were overcharged for the supplies, so the use should be assessed on an amount representing a reasonable price for the supplies and not the purchase price we actually paid [Indiana Dept. of State Revenue, Letter of Findings No. 06-0308, Indiana Register, 20070822-IR-045070524NRA (22 August 2007).].

488. I didn't receive the K-1 forms from the four Subchapter S corporations that were a major source of my income (taxpayer held a majority interest in each of the corporations, and was therefore in control of the corporations) [Indiana Dept. of State Revenue, Letter of Findings No. 06-0278P, Indiana Register, 20080130-IR-045080049NRA (30 January 2008).].

489. We attempted to remit the sales tax withholdings in time, but we used the wrong bank routing number on the electronic funds transfer [Indiana Dept. of State Revenue, Letter of Findings No. 07-0089P, Indiana Register, 20080227-IR-045080107NRA (27 February 2008).].


490. It took more than 5 months to secure reliable caregivers for my brother after he left the hospital, and my primary focus was overseeing my brother's caregiver needs and starting a new business venture (her tax return was over 2 years late) [Tomlinson v. Commissioner, T.C. Summ. Op. 2007-210.].

491. "Petitioner contends that her underreporting [of the sales tax] was not willful because it was the result of a broken register which accurately recorded gross sales but not taxable sales." [Matter of Ann Marie Roperti, New York State Div. of Tax Appeals, Docket No. DTA 821171 (13 December 2007).].

492. "There were specific months where we absolutely could not make payments to the IRS, and those decisions were made because we were guaranteed money going forward and on the advice of what used to be a friend, my accountant, he suggested that we forego paying some of these and that within a matter of six months we would be able to recoup them, and that was true in certain cases and in other cases that was not true." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 07-04742 (21 December 2007).].

493. We filed and paid our British Value Added Tax returns late because the employee responsible was busy with a Value Added Tax audit by the Austrian tax authorities [Sony Ericsson Mobile Communications AB v. Her Majesty's Revenue & Customs (No. 20513, London Tribunal Centre, 21 December 2007).].

494. I thought if I did not file returns, then the eventual refunds would serve as a "forced savings account," and I did not want the refunds for the years 2000 and 2001 because I thought I would spend the tax refunds on gambling at the casinos [Gagliardi v. Commissioner, T.C. Memo 2008-10.].

495. "In an attempt to file an amended tax return for Idaho to cover the time period in question I discovered that my state tax return information to another state was destroyed at the end of the four-year statute of limitations defined by the state. Therefore I am unable to comply with your wish that I re-file." [Matter of Anonymous, Dkt. No. 19630, Idaho State Tax Comm. (31 August 2007).].

496. I had no documentation to show how much income I had in 2003 because my wife did the taxes and she was subsequently deported before sending me copies of the returns [Matter of Anonymous, Dkt. No. 19680, Idaho State Tax Comm. (31 August 2007).].

497. My landlord reduced the rent by 10%, so there should be a corresponding decrease in the sales tax assessed on my business [Matter of Michael Constantini, New York State Div. of Tax Appeals, Docket No. DTA 820590 (10 January 2008).].

498. I had completed the tax return subconsciously based on the salaries details on my latest employer’s advice, forgetting that I actually changed employment in the middle of the year, and the omission of my salary from my first employer was totally unintentional. I have not had the experience of having to change employers in the middle of a fiscal year, and therefore, putting two employers’ names on the same tax return was strange to me [Hong Kong Inland Revenue Board of Review Case No. D15/07 (10 August 2007.].

499. "The appellant contended, among others, that: (a) Revenue officers were too bureaucratic in imposing such a high penalty; (b) Revenue officers ignored her representations and the factual reasons for her error; (c) She was afraid that there would not be enough space for filling in her income as a marker and forgot about her salary; (d) The box was too small; (e) She thought the School had reported her income; (f) She was slow in her reaction and was not used to the new format of the tax return; (g) She had a negative net asset value; (h) She had financial difficulties; (i) She had no intention to evade tax; (j) She was most insensitive to figures; and (k) She asked for a reduction of the Assessment by 50%." [Hong Kong Inland Revenue Board of Review Case No. D16/07 (13 August 2007.].

500. "Appellant next challenges the amount of the underlying assessment, suggesting that since returns were not filed taxes must not have been owed." [Fetchet. v. Wilkins, Ohio Board of Tax Appeals, No. 2006-K-276 (25 January 2008).].

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