562. I don't have to follow the instructions on the tax return to substantiate my church contributions [Guerrero v. Commissioner, T.C. Memo. 2009-164.].
563. My client did not file its information returns with the IRS on time because the bookkeeper they hired to replace my ex-wife, who was later fired for stealing from the organization, refused delivery of 20 boxes of records, so when the boxes were returned they were left on the front porch while we were away and when we got home the boxes were waterlogged and musty, so my ex-wife threw them out. [American Friends of Yeshivat Ohr Yerushalayim, Inc. v. United States, 2009 U.S. Dist. LEXIS 47986, N.Y.L.J., 6/15/2009, p. 29, col. 3 (E.D.N.Y. 2009), magistrate's findings adopted 2009 U.S. Dist. LEXIS 65434, 104 A.F.T.R.2d (RIA) 5747 (E.D.N.Y. 2009).].
564. I may have been complicit in the company's dishonest conduct, but the other directors of the company, who were also complicit, are trying to shift all of the blame to me [Gary Giles v. Her Majesty's Revenue & Customs (No. TC00077, [2009 UKFTT 109 (TC), 1st Tier Tribunal, Tax Centre, 18 May 2009).].
565. "When asked at trial whether he had reasonable cause for not filing, petitioner replied: 'Not within the confines of this court, no.'" [McGowan v. Commissioner, T.C. Memo. 2009-172.].
566. I shouldn't have to pay taxes on my cigarettes because my husband is in the Army [Lucille Bousquet v. Commissioner of Revenue, Massachusetts Appellate Tax Board, Docket No. C293950 (9 July 2009).].
567. "The taxpayers stated they hoped the Tax Commission was not making a claim against them as living souls or because they had an abode in Idaho since that would be a form of slavery, being forced to pay to live in Idaho" ) [Matter of Anonymous, Dkt. No. 21380, Idaho State Tax Comm. (19 February 2009).].
568. I experienced a significant increase in unforeseeable and extraordinary expenses from trying to reunite with my estranged children from my first marriage; I experienced an unexpected decrease in income from the March 2000 market downturn, which was further aggravated by the events of September 11, 2001, a capital call at my law firm, and a lack of work in my legal specialty. I believed that, because I did not have the money to pay my taxes, I could not file my returns [Matter of Gerald A. Eppner, 62 A.D.3d 151, 874 N.Y.S.2d 435 (App. Div., 1st Dept. 2009).].
569. The lateness penalty for not timely purchasing and affixing the amusement device tax decal ($50) should not be greater than the fee for the decal itself ($42) [Matter of Anonymous, Dkt. No. 21409, Idaho State Tax Comm. (13 April 2009).].
570. My conviction for not filing my tax returns should be vacated because the threshold amount for filing is adjusted annually based upon the Consumer Price Index, which is promulgated by the Department of Labor and not the IRS (he was a radiologist whose gross income for the years at issue exceeded $1.5 million) [Charles Thomas Clayton v. Commissioner, 506 F.3d 405 (5th Cir. 2007), cert. denied ___ U.S. ___, 128 S. Ct. 1874, 170 L. Ed. 2d 745 (2008).].