662. "My decision to quit paying the tax was made in 1992, not before, and was the result of a letter sent, asking for the basis for their taxing me which received a reply after about 3 months, which was no answer to my question, but simply stated to ignore any correspondence received from them until I received an answer." [Goldston v. Commissioner, T.C. Memo. 2011-9.].
663. "In pressure to close case we agreed under duress due to the fact the team leader stated that we would not receive abatement of penalties and simple interest calculation if we did not agree to a taxable amount of 68%" (they failed to keep adequate records so the Department of Taxation & Finance did an audit and observation) [Matter of Mamma Rosa's Cucina Corp., New York State Div. of Tax Appeals, Docket No. DTA 823759 (13 January 2011).].
664. "Petitioner contends that his heart condition, attention deficit disorder, and decreased earnings constituted reasonable cause for his failure to timely file returns and pay taxes." [Pushman v. Commissioner, T.C. Summ. Op. 2011-6.].
665. My sisters argued with me over the decisions for my mother's health care and had a restraining order prohibiting me from contacting my mother. I had business problems and had problems finding work in a new field on account of my age and the restraining order [Eckardt v. Commissioner, T.C. Summ. Op. 2011-13.].
666. Our daughter was extremely ill and was giving birth to a child at the time our tax return was due, and caring for her was so time consuming that we didn't file our tax return on time [Campbell v. Commissioner, T.C. Memo. 2011-42.].
667. I didn't know that my federal taxes were due, and I have had a life-long problem with identity theft [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 09-06388 (2 December 2010).].
668. The reason I owe money to the IRS is because I understated my taxes on my income tax returns [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 08-11772 (8 December 2010).].
669. "[Applicant] did not file his 2003 income tax returns because he was unsure of how much money he would need in the future. … He explained he did not file returns and pay his taxes because he believed that his business would become successful and then it would be easier to pay the debts." (he had spent $50,000 on a home renovation project during this time) [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-02780 (20 January 2011).].
670. My employer is a private corporation organized under the laws of Delaware and has no connection with the United States government [Fennel v. Commissioner, T.C. Summ. Op. 2011-19.].
671. My failure to file my personal tax returns and business withholding taxes from 2001 to 2005 was not willful because I had an installment agreement with the IRS (The respondent, a CPA who prepared tax returns for others, was was ineligible for an installment agreement, and was disbarred from practice before the IRS) [Office of Professional Responsibility v. Edwin Davis, Jr., U.S. Treasury Office of Professional Responsibility, Complaint No. 2007-35 (20 February 2008), aff'd, Dept. of Treasury Office of Chief Counsel, March 10, 2009.].
672. "Petitioner, in its petition, claims that the notices were not timely protested because the corporation’s president lacks both an understanding of the English language (speaking and reading) and the knowledge of the importance of responding to correspondence from the government or its agencies" Matter of ZW Deli & Grocery Corp., New York State Div. of Tax Appeals, Docket No. DTA 823643 (3 March 2011).].
673. My client shouldn't have to pay the tax on the distribution from his deceased father's IRA account because his mother killed his father, and she should be the one to pay the tax [D.N. v. United States, 625 F.3d 1222 (9th Cir. 2010).].
674. The 10% delinquency penalty of $551,011.88, which was assessed by Stanislaus County because San Francisco County did not timely return our erroneous payment to it in time to pay Stanislaus County, was an unfair windfall to Stanislaus County [ZC Real Estate Tax Solutions Ltd. v. Ford, 191 Cal. App. 4th 378, 119 Cal. Rptr. 3d 85 (Cal.App., 2010).
675. The aggregation of the two apartments is an affront to a married woman’s right to enter into transactions and have sole ownership over property as though she were unmarried (The couple had purchased a Manhattan luxury co-op residential apartment consisting of two connected units, purchased at same closing at same time, which, when aggregated together, exceeded $1 million threshold and thereby became subject to New York's so-called "mansion tax"). [Matter of Michael & Frances Sacks, N.Y. State Tax Tribunal, Decision DTA No. 822322 (10 March 2011).].
676. "I am now 71 years old and live in Thailand. My only source of income is Social Security. Thailand is the only place I can afford to live on my income." [High v. Commissioner, T.C. Summ. Op. 2011-36.].
677. The money I received from my freelance photography business was pay for work outside the scope of the Internal Revenue Code and relevant Alabama tax law [Richards v. State, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. INC 10-1133 (30 March 2011).].
678. We shouldn't be liable for sales tax collections on our cover charge because most of our patrons only listen to the music but they do not dance [Matter of Anonymous, Washington Department of Revenue, Appeals Div., Determination No. 09-0311, 30 WTD 1 (2011).].
679. When we changed our primary bank we didn't properly change the electronic funds transfer arrangements [Indiana Dept. of State Revenue, Letter of Findings No. 04-20100701P, Indiana Register, 20110427-IR-045110244NRA (27 April 2011).].
680. The IRS had no right to keep our Economic Stimulus Act rebates and apply them to our back taxes because the compromise agreements between us and the IRS for our past delinquent taxes were written in colloquial English, and were not intended to cover the technicality of the Stimulus Act's tax rebates. For example, the agreement allows the IRS to "keep any refund" even though, in technical Code jargon, the IRS does not "keep" refunds [Maniolos v. United States, 741 F. Supp. 2d 555, 569 - 570 (S.D.N.Y. 2010).].
681. The federal income tax constitutes an enslavement of individuals in violation of the Thirteenth Amendment of the United States Constitution. [Allamby v. United States, 2010 U.S. Claims LEXIS 7, 2010-1 U.S.T.C. (CCH) 50,188, 105 A.F.T.R.2d (RIA) 664 (Fed.Cl., No. 09-868C, 21 January 2010).].
682. I filed the decedent's Estate Tax return late because I couldn't sign it on the due date because I wasn't sure all of the Estate assets had been discovered and properly valued [Estate of Cederloff v. United States, 2010 U.S. Dist. LEXIS 94523, 106 A.F.T.R.2d (RIA) 6292 (No. 8:08-CV-02863, D. Md. 10 September 2010).].
683. My sales tax problems with the State of Michigan were because someone from Mobil Oil said that I could better compete as an independent station by cutting expenses and not paying sales tax, and that Mobil would pay the tax [United States v. Safiedine, 2010 U.S. Dist. LEXIS 110333 (No. 06-20137, E.D. Mich., 18 Oct. 2010).].
