501. The problems started when we began to adopt a new computerised accounting system. These problems were aggravated when Mr. Willis was diagnosed with deep vein thrombosis, which piled more work onto Mr. Taylor. As a result of the additional work and all the problems associated with the change of accounting procedures, Mr. Taylor's own work began to suffer and Mr. Taylor was signed off work with depression. Both of the temporary help people we hired left as soon as they found permanent employment elsewhere. Our problems were aggravated because we did not know when Mr. Taylor would return [Claude Fenton (Holdings) Ltd. v. Her Majesty's Revenue & Customs (No. 20558, London Tribunal Centre, 30 January 2008).].
502. I did not file my tax returns because I did not know what the term "individual" meant in the tax laws (she was a CPA, former IRS revenue agent, and had a tax return preparation business) [U.S. Dept. of Justice, Tax Division, Press Release, "Former IRS Employee Found Guilty by Jury for Failure to File Income Tax Returns," 2 November 2007, also reported at 2007 TNT 217-43 (U.S. v. Sherry Jackson, Docket No. 07-CR-00108, N.D.Ga).].
503. We conditioned the payment of our taxes on the Franchise Tax Board's providing answers to our questions, and our tax liability was extinguished because the Board failed to respond to our questions [Williams v. Franchise Tax Board, 2008 Cal. App. Unpub. LEXIS 1538 (Cal.App., 4th Dist., No. D050084, 26 February 2008).].
504. "I am indebted to the IRS and OTC in previous tax years because I disagreed with the amount owed. Because I didn’t agree with the amount due for these previous tax years, I withheld payment." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 05-09208 (7 February 2008).].
505. When we received the surcharge liability notice on 8 March 2007 we checked that the return had been sent on time and dismissed the notice as nonsensical [Thamesview Estate Agents Ltd. v. Her Majesty's Revenue & Customs, No. 20572, London Tribunal Centre (22 February 2008).].
506. My salary as Chief of the Potawatomi Indian Tribe should be exempt from taxation [Barrett v. United States, 2007 U.S. Dist. LEXIS 89693, 2007-2 U.S.T.C. (CCH) Para. 50,837 (W.D. Okla. 2007).].
507. Our sentences for not filing income tax returns should be mitigated by taking into account the tax credits we would have claimed had we actually filed our tax returns [United States v. Delfino, 510 F.3d 468 (4th Cir. 2007).]
508. I was pathological gambler and was only borrowing money from my company in order to gamble, win big, and then pay it all back. I considered the diverted funds to be loans rather than income and therefore did not willfully file false tax returns [United States v. Said Karim Hayez, 2008 U.S. App. LEXIS 288, 2008-1 U.S.T.C. (CCH) Para. 50,137 (4th Cir. 2008).].
509. I had a power of attorney for Miss Walsonavich but I didn't file the old lady's claim for a tax refund because I didn't know that she was financially disabled [Bova v. United States, 80 Fed. Cl. 449, 2008 U.S. Claims LEXIS 38, 2008-1 U.S.T.C. (CCH) Para. 50,193) (Ct. Fed. Claims 2008).].