537. We needed help preparing our tax returns on account of stock sales and self-employment taxes, but we didn't get a professional preparer because we had heard that preparers will not release our records back to us until the preparation fee is fully paid. [Matter of Anonymous, Dkt. No. 20019, Idaho State Tax Comm. (18 March 2008).].
538. "I filed a 2001 and 2003 state tax return, at your request, together last month. I don’t know how I missed filing these at the proper time, other than to say that I went through a very painful divorce & lost a job that I’d held for 13 years in 2001" (They were not filed until 2007) [Matter of Anonymous, Dkt. No. 20554, Idaho State Tax Comm. (1 April 2008).].
538. I fell down a flight of stairs in June 2007 (she had not yet filed her 2001 income tax return) [Matter of Anonymous, Dkt. No. 20121, Idaho State Tax Comm. (19 June 2008).].
539. I paid the amusement device decal fee late because I lost the notice reminding us to purchase the decal. [Matter of Anonymous, Dkt. No. 20505, Idaho State Tax Comm. (4 February 2008).].
540. "The problem is my filing system. I’m trying to gather this information together --- bank account, checking account, credit card info, receipts, etc. It is overwhelming. I am trying to piece this information together and then take it to an accountant." . [Matter of Anonymous, Dkt. No. 20206, Idaho State Tax Comm. (7 August 2008).].
541. Due to mismanagement of former officials and employees of the Bessemer Board of Education, we didn't timely remit the withheld employee payroll taxes to the IRS. We agree that we should pay the taxes, but to have to pay the additional lateness penalties and interest would impose an undue burden on our ability to educate the children of Bessemer [Bessemer City Board of Education v. United States, 576 F. Supp. 2d 1249 (N. Dist. Ala. 2008).].
542. "I filed late having to wait for the funds from my IRA since it was Good Friday and Easter weekend causing delays." (That year, 2006, Good Friday was on April 14 and Easter Sunday was April 16th. Because April 15th fell on a Saturday that year, the tax return would have been timely if it had been postmarked the following Monday, April 16th, after the Good Friday and Easter weekend.) [Dart v. Commissioner, T.C. Summary Op. 2008-158.].
543. I wasn't responsible for remitting the sales taxes to the State. I had no power, I was just the corporation's President and CEO. The Chief Financial and Operating Officer was the one who really was responsible for paying the sales taxes. [Matter of Mark Levinson, New York State Div. of Tax Appeals, Docket No. DTA 821486 (11 December 2008).].
544. The Internal Revenue Code's treatment of our $4,000 gambling winnings and offsetting expenses is discriminatory against the elderly and should not be enforced. Today's casinos are like Disneyland to the elderly, offering all sorts of freebies to entice us into casinos to gamble. The IRS needs to update the tax rules to take into account today's casino operators, casino operations, and customers. [Sjoberg v. Commissiner, T.C. Summary Op. 2008-162.].
545. We didn't file our joint tax return because I was in drug rehab (he was a Wall Street trader, his wife wasn't in rehab, and the tax return was not filed for more than a year and a half after he got out of the drug rehabilitation program) [Kantor v. Commissioner, T.C. Memo. 2008-297.].
546. I believed that the disruption in my household caused by my wife's Lyme disease would prevent me from filing my tax return on time, so I instructed my employer to over-withhold taxes to put me into an overpayment posture for when I didn't file my tax returns on time (his employer didn't withhold enough) [Ruggeri v. Commissioner, T.C. Memo. 2008-300.].
547. Our company records were in confusion because our former Financial Controller, who was of questionable qualification for the job, had a personality clash with the Managing Director, and she threw her keys on the table and left after 4 months on the job, and nobody knew the computer access codes she used [Vent Air Systems Ltd. v. Her Majesty's Revenue & Customs (No. 20897, London Tribunal Centre, 15 December 2008).].
548. I couldn't pay my taxes because I made a bad investment in an unsuccessful Chicago night club [Cora ("Koko") Taylor v. Commissioner, T.C. Memo. 2009-27.].
549. Our Principal, Sister Tonia, was too ill to supervise the bookkeeper, who was embezzling the payroll tax funds, and besides, we would have ran out of money by March 2005 had we actually paid the taxes at issue (the bookkeeper had a string of theft and forgery convictions) [St. Paul Cathedral School v. United States, 102 A.F.T.R.2d (RIA) 7212, 2008 U.S. Dist. LEXIS 98526 (E.D. Wash. 2008).].
550. "Taxpayer states that she works for someone, that she does not receive taxable wages and/or income, and that she objects to the Department's use of the terms 'employer' and 'employee.' Taxpayer states that she filled out her Indiana income tax correctly, that the money she received during 2007 was not taxable and that the money withheld on her behalf should be returned. … Taxpayer argues that the 'Indiana department of revenue does not have any first hand knowledge of my Federal taxable activities.'" (The IRS and the state tax authorities share information) [Indiana Dept. of State Revenue, Letter of Findings No. 08-0635, Indiana Register, 20090128-IR-045090010NRA (28 January 2009).].
551. I asked my wife to file our tax returns, but she refused to do it. This was a battle of stubbornness. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 08-02503 (10 February 2009).].
552. "[A]s mentioned in our last letter, our computer was on its last legs. We were able to prepare Federal Returns, but were not able to download the State information from Turbotax before it failed to restart." [Matter of Anonymous, Dkt. Nos. 20200 & 20201, Idaho State Tax Comm. (27 August 2008).].