616. I had a problem with my Internet Explorer [Simon Levin v. Her Majesty's Revenue & Customs (No. TC00518, [2010] UKFTT 217 (TC), Appeal number Appeal number TC/2009/14793, 1st Tier Tribunal, Northampton, 13 May 2010).].
617. We didn't pay our taxes because of the financial and mental strain caused by our son's manic depressive schizophrenic condition. He was treated by more than five psychiatrists; lived with us in our Lake Shore Drive condominium; is extremely annoying, irritating, and dangerous; physically attacked his mother and grandmother; was hospitalized twice; cannot be left alone; stole and pawned jewelry from family members; and generally made our lives a living nightmare. [In re Carlson, 126 F.3d 915 (7th Cir. 1997), cert. denied 523 U.S. 1060 (1998).].
618. My income understatement penalty should be mitigated because I came to this country as an immigrant (he had been there nearly 30 years and had several successful businesses) [Income Tax Case No. 1540, 54 SATC 400 (T) (Transvaal Special Court) (Case No 9158, Transvaal Special Court, South Africa, 1991).].
619. "The first three grounds of appeal were to the effect that during the liberation struggle 1975 to 1980 appellants were ordered by the Zanla forces not to pay taxes because tax revenue was utilised by the government of the day to prosecute the war against the liberation forces. That, being sympathetic towards the liberation forces, appellants had during the aforesaid period not only made substantial donations to them but had also deliberately under-declared their respective taxable incomes." [Income Tax Case No. 1423, 49 SATC 85 (Z) (Zimbabwe Special Court, 1986).].
620. "Petitioner wrote a letter to Respondent asking that all penalties and interest on the outstanding balance be waived. The basis of the request was that only one officer of the corporation had actual knowledge of the unpaid fuel taxes." [Fuel Mart, Inc. v. Department of Revenue, DOR Case No. 10-05 FOF, DOAH Case No. 10-0425 (Florida Div. Admin. Hearings, 28 May 2010).
621. " The petition in this case had attached a form containing a hodgepodge of frivolous, irrelevant, and spurious arguments common to petitions following a program of tax defiance. … The form sets out a general denial of tax liability; a claim of various deductions and exemptions and filing status other than allowed in the statutory notice; an assertion that the figures used 'stem from illegal immigrants' using the taxpayer's Social Security number; an allegation that penalties should be waived because 'the Internal Revenue Code is so complex and confusing'; a claim for credit 'for the illegal telephone excise tax for each year'; a claim of deductible expenses of tax preparation and advice on filing (even though no return was filed); and a claimed lack of records justifying reconstruction and estimates." [Jensen v. Commissioner, T.C. Memo. 2010-143.].
622. I stopped all withholding for my income taxes because I believed that it was a way to increase my income so that I could pay my personal obligations [Department of Health v. Silva, New York City Office of Admin. Trials & Hrgs., Index No. OATH 250/98 (23 September 1997), aff'd NYC Civ. Serv. Comm’n Item No. CD 99-43-SA (May 4, 1999).].
623. The IRS's wrongful assessment of taxes on me for the year 2000 forced me to withdraw from my IRA in 2004 to get the IRS off my back, so I shouldn't be liable for the IRA early withdrawal penalty tax (he didn't file a tax return for the year 2000) [Amesbury v. Commissioner, T.C. Memo. 2010-148.].
624. I should be taxed as a nonresident salaried employee and not as a partner. I wasn't really a partner of the firm; they just listed me as a partner so that I would attract more clients to the firm [Heller v. State Tax Commission, 116 A.D.2d 901, 498 N.Y.S.2d 211 (3rd Dept. 1986).].
625. "I commuted to [state B] for the last six months of 1992 to secure employment. Between job hunting prior to that, long distance commuting and out of state employment, I had little, if any, time to finalize a 1991return." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 09-04658 (29 April 2010).].
626. My attorney advised me to not file my tax returns until my ex-wife's child's paternity issues were resolved, so that she couldn't have the refund confiscated to cover unpaid child support for a child who wasn't mine [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 09-07091 (17 May 2010).].
627. I have a mental block with regard to filing taxes, which has caused me to procrastinate when it comes to filing my tax returns. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 09-05056 (7 July 2010).].
628. I shouldn't have to pay income tax on the amounts that were withheld from my unemployment compensation to offset what I owed to the Connecticut Department of Labor [Francis v. Commissioner, T.C. Memo. 2010-161.].
629. I couldn't file my tax returns because of my mother's death in September 2004 and a major financial setback in connection with my company during 2005 (he failed to file his tax returns for 2003, 2004 and 2005) [Bream v. Commissioner, T.C. Summ. Op. 2010-110.].
630. Maine shouldn't be able to collect its judgment against me for my state income taxes from when I lived in Maine because I now live in Florida, and Florida doesn't have an income tax [State of Maine v. Steven M. Hanson, 36 So. 3d 879 (Fla.App, 5th Dist., 2010).].
631. The Business Privilege Tax return may have been filed late, but it was filed within 15 days of the due date so there should be no lateness penalty (it was filed 16 days late, and returns for three previous years were delinquent) [Ken McNeill's Auto Repair, Inc. v. State, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. BIT. 10-341 (28 July 2010).].
632. I didn't file my tax returns because of the legal, emotional and physical trouble I experienced from husband's prosecution and incarceration, and from our divorce [Jones v. Commissioner, T.C. Summ. Op. 2010-139.].
633. "Plaintiff testified that, even though he acknowledges that he had the authority and responsibility to pay the amount of state income tax withheld on behalf of each of Michael's Holding Company employees, he was not in a "position to pay" the monies to the Oregon Department of Revenue because the company was repeatedly sabotaged by current and ex-employees who incurred substantial cost overruns and led the company and employees into protracted litigation." [Uri v. Department of Revenue, 2010 Ore. Tax LEXIS 234 (Oregon Tax Ct., 2010).
