553. The market was declining, so I didn't want to sell my stocks in order to pay my taxes [Robert David Tufft v. Commissioner, T.C. Memo. 2009-59.].
554. I deducted the $ 1,774.62 I spent to have my hair and nails done because I am a wine sales consultant and I need to have that certain look to do my job [Osorio v. Commissioner, T.C. Summary Op. 2009-57.].
555. My part-time bookkeeper, who normally works for the architects next door, suddenly became ill, and the cheque and the tax return were locked in her office and I couldn't mail them on time [Andrew Francis Acquier v. Her Majesty's Revenue & Customs (No. 20980, London Tribunal Centre, 20 March 2009).].
556. Our payroll tax was remitted late on account of human error [Indiana Dept. of State Revenue, Letter of Findings No. 08-0665P, Indiana Register, 20090429-IR-045090228NRA (29 April 2009).].
557. A 50% penalty is excessive in because we have increased our level of compliance and we timely paid the sales tax audit amount (they got caught on an audit after underreporting their sales taxes for 3 years) [333 Elyria Inc. v. Levin, Ohio Board of Tax Appeals, No. 2007-B-1164 (28 April 2009).].
558. I am the only one who has first-hand knowledge of my income, so you have to take my word on it (his employer had reported the undisclosed wages to the State Tax Commission) [Matter of Anonymous, Dkt. No. 20800, Idaho State Tax Comm. (7 January 2009).].
559. "The Appellant's explanation for his failure to file his 1998 tax return on time and to report the capital gain was that he was busy at work and he did not fully understand the transactions that were completed in 1998." [Ounpuu v. Her Majesty the Queen,  T.C.J. No. 81, 2009 TCC 121 (Tax Ct. of Canada 2009).].
560. We were unable to prepare and file a timely 2001 return because I was under criminal investigation, and was subsequently incarcerated, for attempting to interfere with the administration of internal revenue laws (he was a tax attorney) [Michael E. Kohn v. Commissioner, T.C. Memo. 2009-117.].
561. Of our 78 employees, only two knew how to file and remit the company's monthly taxes, and they both had various medical conditions at the time the taxes were due [Indiana Dept. of State Revenue, Letter of Findings No. 08-0591P & 08-0592P, Indiana Register, 20090527-IR-045090342NRA (27 May 2009).].