26 December, 2012

Tax Excuses 759 through 785

759.  "Petitioners contend that they did not expect to owe any tax and thus late filing was a 'moot point'" (but they did owe tax after the IRS audit) [Kerstetter v. Commissioner, T.C. Memo. 2012-239.].

760.  I have no records to support my claim of $60,000 in property improvements because I kept moving from one place to another [Diaz v. Commissioner, T.C. Memo. 2012-241.].

761.  "Petitioner stated that he was late in filing his 2006 Federal income tax return because of issues related to assisting his son in overcoming gambling and drug addictions." [Kohn v. Commissioner, T.C. Summ. Op. 2012-86.].

762.  When I purchased the semi trucks from an out of state dealership I was told that if I had farm plates on the vehicle then I would not need a motor fuel use tax license as long as I was driving within 30 miles of home [Dept. of Revenue v. John Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. MF 12-04 (30 July 2012).].

763.  "Applicant did not file his state income tax returns from 1994 through 2009 and 2011.  He filed his 2010 state income tax return, but did not pay what he owed.  Applicant stated that in 1993, his father passed away, he was helping his mother and his tax obligations 'kind of fell off the track as far as paying the IRS.'  He stated he failed to file his income tax returns because of 'lack of conviction on my – on my part of following a bad role model like my brother who’s having his – wages garnished because he hadn’t –he hadn’t paid his taxes.'  Applicant then stated the reason he failed to file his income tax returns was because there was a 'domestic thing' with his parents.  He failed to articulate how any domestic issues impacted his ability to file his tax returns, especially since his father passed away in 1993. He stated his 'mind set was not what it should have been.'" [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-09320 (27 July 2012).].

764. "Petitioner contends that his failure to file timely and to pay timely was due to the fact that he did not have sufficient time to prepare his tax returns given his responsibilities to Purdue University, the airport, and his own business" [Stirm v. Commissioner, T.C. Summ. Op. 2012-95.].

765.  My income tax payments should be refunded because my research was not helpful in reaching a solid basis of understanding why I should pay the tax [Donnelly v. United States, 2012 U.S. Dist. LEXIS 67747, 2012-1 U.S. Tax Cas. (CCH) ¶  50,355, 109 A.F.T.R.2d (RIA) 2133 (N.D.N.Y. 2012).

766.   I planned on filing the weekend before the deadline, but was delayed in Southern Oklahoma due to work.  [Morris v. Commissioner, T.C. Summ. Op. 2012-96.].

767.  "Petitioner contends that he is not liable because he was away from the corporation on speaking engagements and appointed the plant manager, Marty Pringel, to be in charge of financial matters (he was President of the corporation) [Reschke v. Department of the Treasury, Michigan Tax Tribunal, Docket No. 431691 (11 September 2012).].

768.  We mistakenly paid too much sales tax in prior periods, so we understated our sales figures so as to pay less tax in the period at issue [Matter of  Life-Care Home Health & Medical Supplies, Inc., California State Board of Equalization, Case ID 495335 (2012).].

769.  I do not agree with the IRS's increase in my partnership income, but I was coerced into agreeing with the IRS's audit changes on my 2004 tax return because it would cost $100,000 to go to trial, and it was therefore easier to settle and then amend my 2009 return to wipe out the 2004 gains.  [Matter of Brunske, California State Board of Equalization, No. 597425 (2012).].

770.  The company's sole shareholder had to fly to the East Coast to take care of his gravely ill mother, the sole shareholder's wife suffered a job injury and has been unable to work, and the company lost all of its business accounts due to the downturn in the economy and the sole shareholder is living paycheck to paycheck (his mother died more than a year before the tax return was due) [Matter of Cleanright Enterprises, Inc., California State Board of Equalization, No. 563988 (2012).].

771.  "The protest letter sent by the taxpayers stated, 'I do not agree with this. I just finally found my 2008 receipts. Apparently the federal government thinks that chainsaws run on air and are free. I am in contact with [Redacted] to get the [Redacted] straight then can deal with the state.'"  [Matter of Anonymous, Dkt. No. 24798, Idaho State Tax Comm. (26 July 2012).].

772.  I only received one warning letter which only stated that penalties might be charged, not that the penalties will be charged, and by the time I was notified that penalties were imposed it was too late for me to rectify the situation.  This was very unfair. [The Beeches Homecare Services v. Her Majesty's Revenue & Customs (No. TC02331, Appeal number:  TC/2012/01204, [2012] UKFTT 660 (TC) (24 October 2012).].

773.   I shouldn't be liable for the Income Tax because I am a man of God engaged in the work of God, and everything I received or acquired belonged to God.   [Good v. Commissioner, T.C. Memo. 2012-323.].

774.  "I am about homeless. My income don't meet my bills. I was divorced and my ex Deborah thru [sic] away everything." ... "I am not liable. My ex wife handled all the taxes and failed to do so.  My bills exceed my income! I am poor to the point of needing food assistance from the State of Michigan." [Skidmore v. Commissioner, T.C. Memo. 2012-328.].

775.  I shouldn't be responsible for the company's taxes because most of the checks were signed with a facsimile of my signature by lower-level managers [Romano-Murphy v. Commissioner, T.C. Memo. 2012-330.].

776.  "The thrust of [the appellant's] contention was that the penalty amount was unfair and disproportionate given that the various late payments had usually been by no more than a week or ten days. He explained to us that the company, which is in the engineering employee recruitment business, suffered a substantial downturn in business and turnover with the onset of the economic downturn from early 2008." [Entech Technical Solutions, Ltd. v. Her Majesty's Revenue & Customs (No. TC02347, Appeal number:  TC/2012/07876, [2012] UKFTT 676 (TC) (29 October 2012).].

777.   We had told HMRC repeatedly that the payment would be late but they did not warn us about the penalty [Rapid Link Services, Ltd. v. Her Majesty's Revenue & Customs (No. TC02348, Appeal number:  TC/2012/00502, [2012] UKFTT 677 (TC) (31 October 2012).].

778.  Our tax payments were late because both the previous partner and the previous agent had not been pulling their weight  [A. T Harris, t/a C R Management v. Her Majesty's Revenue & Customs (No. TC02355, Appeal number:  TC/2012/06824, [2012] UKFTT 684 (TC) (7 November 2012).].

779.  My company was part of a loss-making group, dependent on the financial support of its bankers, and private capital injections from its owners. The imposition of the lateness penalty could result in the company’s closure [Wallace Cameron & Co.,Ltd. v. Her Majesty's Revenue & Customs (No. TC02376, Appeal number:  TC/2012/00524, [2012] UKFTT 709 (TC) (19 November 2012).].

780.  "Audit asked the taxpayer to provide documentation to support the alternative energy device deduction and the insulation deduction claimed in taxable years 2008 and 2009.  The taxpayer responded stating that all records pertaining to taxable years 2008 and 2009 had been destroyed when the storage shed where they were kept collapsed under a heavy snow load." [Matter of Anonymous, Dkt. No. 24581, Idaho State Tax Comm. (24 July 2012).].

781.  The case should be resubmitted to the IRS Appeals Office because I will not be able to pay the tax as I proposed on account of my disbarment from the practice of law [Van Camp v. Commissioner, T.C. Memo. 2012-336.].

782.  "At the administrative hearing, Taxpayer asserted that he was not responsible for collecting sales tax on the sales of hay because his customers were farmers who were exempt from sales tax. Taxpayer further stated that he is not required to acquire and maintain any records to support the above assertion because 'no one is doing that.' " [Indiana Dept. of State Revenue, Letter of Findings No. 04-20120403, Indiana Register, DIN: 20121128-IR-045120605NRA (28 November 2012).].

783.  On account of the IRS's former violations of the Privacy Act of 1974, I was not aware of any social security numbers that I could safely use on this tax return [Diamond v. United States, 2012 U.S. Claims LEXIS 1575 (Ct. Fed. Claims, 2012).].

784.  The summonses leading to the records the IRS used to make its deficiency determination were improperly issued as part of an illegal disguised criminal investigation [Scharringhausen v. Commissioner, T.C. Memo. 2012-350.].

785.  We had the funds available to pay the taxes, but two signatories were required for cheques over £10,000 and sometimes one signatory to the cheque was away from the office [Abouzaki Holdings Co. Ltd v. Her Majesty's Revenue & Customs (No. TC02385, Appeal number:  TC/2012/06610, [2012] UKFTT 721 (TC) (26 November 2012).].

19 August, 2012

Tax Excuses 736 through 758

736. I shouldn't be liable for the business's delinquent taxes because I wasn't really a co-owner of the business. They just listed me as one on account of California's community property laws [Nunez v. Commissioner, T.C. Memo. 2012-121.].

 737. I am an art professor, and my detached retina required me to take leaves of absence from the university for surgery, I had to change my professional artistic endeavours, and during this period I was in an automobile accident and there was a theft at my art studio [Hess v. Her Majesty the Queen, Tax Court of Canada, Docket No. 2011-477(IT)I, 2011 TCC 360 (22 July 2011).].

738. I was taken by surprise when I received the notice of deficiency from the IRS, and payment of that liability would cause me financial hardship because it is a large part of my current net worth [Brashear v. Commissioner, T.C. Memo. 2012-136.].

739. My wife and I were each was diagnosed with attention deficit hyperactivity disorder (ADHD), and I also suffer from bipolar disorder and posttraumatic stress disorder and am a 30% disabled veteran, so we have difficulty concentrating, being organized, and completing tasks (he was able to hold down a job and manage his rental properties) [Hardin v. Commissioner, T.C. Memo. 2012-162.].

740. "Rotundo's defense attorney, Scott Druker, of Garden City, conceded his client is guilty but said the unremitted taxes were reinvested in the restaurant. 'Like so many other restaurants in Manhattan ... the money was just going to keeping the place afloat,' Druker said last night of the FireBird, located on West 46th Street between Eighth and Ninth avenues." [Matthew Chayes, "Restaurateur Serves Time," Newsday, 22 June 2012, p. 30; [case ID: People v. Rotundo, Docket No. SCI-01693-2012, Sup. Ct., N.Y. Co., NY.].].

 741. When the Tax Department calculated the amount of unreported sales taxes my business owed, they should have used a greater pilferage allowance because the business is located in a gang-infested, high-crime area, and the employees stole substantial amounts of money and merchandise when my wife, who has little business experience, was running the business for me while I was incarcerated [Matter of Sharma, California State Board of Equalization, Case ID 267189, 2012 STT 122-8 (25 June 2012).

742. As result of pressure from lenders, I retained third party financial consultants to manage the finances of the restaurant groupof which I was president. During that time I took a backseat role and considered myself to be a follower and not a leader [Gantes v. Dept. of Revenue, No. TC-MD 111146N, 2012 Ore. Tax LEXIS 209 (Oregon Tax Ct., 2012).].

743. My failures to timely file and pay my taxes were due to the cumulative effects of a confluence of personal, professional, and financial difficulties, including my checkbook being stolen, my former business partner's denial of access to records during a protracted lawsuit, a flood and my mother's illness and death [Ditaranto v. Commissioner, T.C. Memo. 2012-205.].

744. I shouldn't be personally liable for the club's delinquent sales and withholding taxes. I only signed the tax returns because I was the last man standing (he was President of the corporation) [Zwiers v. Michigan Dept. of Treasury, Michigan Tax Tribunal, Docket No. 413938 (12 July 2012).].

745. I was abused and dominated by my husband, who threatened to divorce me if I paid the taxes with the other business's funds. I feared being left alone to raise my children (the children were aged 16, 19 and 30 at the time) [Sharona A. Grunspan v. United States, 2012 U.S. Dist. LEXIS 38146, 2012-1 U.S. Tax Cas. (CCH) ¶ 50,264, 109 A.F.T.R.2d (RIA) 1467 (N.D. Ohio 2012).].

746. "The Debtor concedes that he did not make any payments to the IRS for any portion of his federal income tax liability for 2001 or 2002. In a sworn declaration submitted with his response to the IRS's motion for summary judgment, he blames his wife at the time (he is now divorced) for spending the funds that were set aside for the tax payments. He declares that without the funds he 'was unsure what to do about the unfiled tax returns and unpaid liabilities.'" [In re Scott L. Shinn, 2012 Bankr. LEXIS 1218, 2012-1 U.S. Tax Cas. (CCH) ¶ 50,266, 109 A.F.T.R.2d (RIA) 1528 (Bankr., C.D. Ill., 2012).].

747. I used to have a tax preparer do my taxes, but when I started doing them myself I had problems with how to fill out the forms, so I started to procrastinate and missed the filing deadline, and finally decided to wait until the next year. The same thing happened in subsequent years, and I have not yet filed the returns. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-03268 (24 February 2012).].

748. I forgot to file because I was ill with emphasema, and my illness continued and it was several years before I filed my tax returns [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-03813 (6 March 2012).].

749. I take care of my family first, and I didn't have money to pay my taxes because of the large amount of expenses of having my son, grandchild and mother-in-law living with me [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-11131 (15 March 2012).].

750. I didn't know that I was still required to file the returns even if I was owed a refund, and I valued not having the hassle of sending in the tax returns more than I valued the refund coming back. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 09-08505 (28 March 2012), aff'd 14 June 2012.].

751. "Applicant ... explained that in 2009, he was laid off and his records were in storage and he was not able to access his documents to file his 2006 income tax return. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-10307 (2 April 2012).].

752. I don't like doing paperwork, so I decided to not file my tax returns [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-06622 (12 April 2012).].

753. "A family member was doing this stuff for me and I’ve just discovered recently I need to handle this stuff." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-04032 (15 May 2012).].

754. "Applicant conceded that while he was still serving in the Navy he could have had used the Navy Voluntary Income Tax service to file his taxes, but because of his bitter feelings about the IRS together with his emotional issues because of the deaths of his grandparents and his separation from his wife, he simply 'didn’t feel like dealing with the IRS,' and he made a conscious decision not to file Federal tax returns." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-03693 (26 June 2012).].

755.   I cannot file my state income tax because the state income tax form requires information regarding "income" and requires amounts to be reported in "dollars," The form must be signed under penalties of perjury, and the terms "income" and "dollars" are not defined in state or federal law [Missouri Dept. of Revenue, Letter Ruling LR 7124 (20 July 2012).].

 756. I shouldn't be liable for the corporation's use taxes because at the time the company settled with the Department of Treasury I was not an officer and had no tax-specific responsibilities (the taxes were not paid when he was President of the corporation and had signature over the bank account) [Rolinski v. Michigan Dept. of Treasury, Michigan Tax Tribunal, Docket No. 357830 (23 July 2012).].

757. The expenses for my drag racing activities should be allowed as a business deduction because even though drag racing is typically a hobby for amusement, the hours of work and preparation that go into a race are not enjoyable (the Court also didn't allow his excuse that Hurricane Katrina destroyed his financial records; he still had not filed his 2003 and 2004 tax returns by the time Hurricane Katrina struck in August 2005) [Johnson v. Commissioner, T.C. Memo. 2012-231.].

758. Nobody collects the sales taxes on airplanes, so we had to go along to get along [Texas Comptroller of Public Accounts, Hearing no. 25,365, STAR Access No. 9103H1094G09 (20 March 1991).].

12 April, 2012

Tax Excuses 723 through 735

723. The IRS notice of deficiency sent to me from the IRS's New York office is invalid because the New York office has no authority over me because I live in Oklahoma and am accountable only to the IRS office in Oklahoma." [Palmer v. Commissioner, 2012-34.].

724. Our accountant missed all the deadlines because she had to serve a very long prison sentence for murdering her husband, and the person in her office who took over their account made a slew of mistakes [Esrig v. Commissioner [T.C. Memo. 2012-38.].

725. The estate taxes were paid late because the emotional difficulties from death of both of my parents in close proximity in time, the unprecedented credit crisis, and my accountant's failure to advise me of the monthly payment option [Giovanna Cusenza Rossman v. United States, (No. 1:11-cv-00139, Ct. of Federal Claims, 13 February 2012).].

726. I was not a responsible person for my company's withholding taxes because the Sarbanes-Oxley Act required the internal audit function and the tax function to be handled by different accounting firms, and my direct interaction with the company's operating finance employees was discouraged if not prohibited (he was CEO and Chairman of the Board) [Matter of David Steinberg, N.Y. State Tax Tribunal, Decision DTA No. 822971 (23 February 2012).].

727. We should be able to take the first time homebuyer tax credit on the house we purchased for our son because the television commercial we saw did not clarify that the new home being purchased had to be used as a primary residence in order to qualify for the tax credit [Ralph Grosso et ux. v. United States, 2011 U.S. Dist. LEXIS 137842, 108 A.F.T.R.2d (RIA) 7354( E.D. Pa., 2011) .].

728. I didn't intend to evade my taxes to the IRS when I dealt in cash under the table; my intention was to evade other creditors who wanted to attach my bank account [In re Bryen, 2011 U.S. App. LEXIS 22349, 2011-2 U.S.T.C. (CCH) ¶ 50,703, 108 A.F.T.R.2d (RIA) 7013, n. 3 (3rd Cir., 2011).].

729. I had marital problems, was depressed, one of my employees took out a fraudulent credit card in my business's name, and I had an Oxycontin dependency following my back surgeries following a golf injury [Pleconis v. Internal Revenue Service, 108 A.F.T.R.2d (RIA) 5704, 2011 U.S. Dist. LEXIS 88471 (D. N.J., 10 August 2011).].

730. I am a school guidance counselor, so the IRS's efforts to collect the taxes I owe would be fruitless [David P. Wulderk v. Commissioner, 2011 TNT 242-22 (U.S. Tax. Court, Docket No. 24398-10 L,Order, 15 December 2011).].

731. The sales tax on the popcorn and nachos and other snacks we sell at movie theaters should only be subject to the 1% reduced rate sales tax instead of the general 4% rate because people can buy those foods with federal food stamps [Wehrenberg, Inc. v. Director of Revenue, 352 S.W.3d 366 (Mo. 2011).].

732. "Aldridge also testified that he did not hide his assets to avert IRS collection, but rather to keep them from his wife." [United States v. Michael Aldridge, 2012 U.S. App. LEXIS 448, 2012 FED App. 0012N (6th Cir.), 109 A.F.T.R.2d (RIA) 422, 2012 TNT 6-12 (6th Cir. 2012).].

733. I didn't file my tax returns because I hadn't filed my tax returns in prior years and I thought that I couldn't file a tax return until my previous tax returns were filed [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-04136 (30 January 2012).].

734. "Applicant claims his failure to file his Federal and state income tax returns and pay his debts was due to his back injury in 2004 and related subsequent business problems" (He had filed neither federal nor state tax returns for tax years 2004 through 2010) [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-09099 (9 February 2012).].

735. I kept my business records in a rented airplane hangar, but that became too expensive so I notified the IRS that I would discard my records when the lease ran out, and invited the IRS to visit the hangar to copy my records. My lack of tax records is the IRS's fault because they should have copied the records or else warned me that I would need them before I discarded them [F. Lee Bailey v. Commissioner, T.C. Memo. 2012-96.].

12 January, 2012

Tax Excuses 696 through 722:

696. The money I embezzled from my employer was deposited into the account of my side business, so it shouldn't be taxed as income to me personally, but should be a non-taxable capital contribution to my side business [Wood v. Commissioner, T.C. Memo. 2011-190.].

697. I was having problems with my marriage, so there was no point in paying myself large amounts that would be matrimonial income (he had diverted most of the income from his medical practice to a sham trust to avoid the income tax) [Penny v. Commissioner of Inland Revenue, [2011] NZSC 95 (New Zealand Supreme Ct., 2011).].

698. "He was going through a contentious divorce. His wife was living in their retirement home in a different state when she cleaned out all their bank accounts, maxed out their credit cards, hired a divorce attorney, and filed for divorce. He claimed he did not have access to his tax records and personal documents until 2007 (he still hadn't filed his 2006, 2007, 2008 or 2009 tax returns as of 2010) [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-01183 (30 June 2011).].

699. The Revenue Department examiner who conducted the Sales Tax audit lacked adequate qualifications and experience (the Examiner had been employed by the Department for 5 years, held a business degree with a concentration in accounting, and had received training in auditing sales taxes). [Quick N EZ, Inc. v. Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. S. 10-245 (23 August 2011).].

700. We lost equipment in the September 11, 2001 attack on the World Trade Center, and incurred significantly higher insurance rates which hurt our business. I had to sell my houseboat and take out a second mortgage on my Colorado ranch to give additional funding to the business [Concert Staging Services Inc. v. Commissioner, T.C. Memo. 2011-231.].

701. I presumed that my accountant had requested an extension until October 15 2006 to file our return, so the penalties should only be calculated beginning October 16 2006 (he didn’t file his 2004 or 2005 tax returns until January 12, 2007, and didn’t file his 2003 or 2002 tax returns at all) [Greenwald v. Commissioner, T.C. Memo. 2011-239.].

702. Our comptroller died, a former employee had embezzled money and our customer list was stolen [In re Sunrooms Plus, Inc., New Mexico Taxation & Revenue Dept., No. 11-20 (9 September 2011).].

703. I shouldn’t have to pay the tax delinquencies because the Department of Revenue did not make a formal assessment until 6 years after they completed their special investigation (he was a former Wisconsin State Senator who pleaded guilty and was imprisoned on federal charges for accepting kickbacks) [ George v. Wisconsin Department of Revenue, Wisconsin Tax Appeals Commission, Docket No. 08-I-57 & 08-I-60 (23 September 2011).].

704. My 72-month sentence for aiding and abetting the preparation of false tax returns should be reduced because I am an immigrant supporting a large family, I suffered traumatic experiences during the Somali civil war, and Mr. Mohamed, who taught me how to fraudulently request the fuel tax credit on the tax returns I prepared, only got a sentence of 18 to 24 months (he prepared more than 1,000 fraudulent tax returns, and he jumped bail before trial and absconded to Canada) [United States v. Yahya Muhumed Shakal, 644 F.3d 642 (8th Cir. 2011).].

705. The jury shouldn't have been given the evidence that I failed to file my personal tax returns from 2002 to 2007 because it simply invited the jury to punish the bad man because of his character (he was a tax return preparer who was convicted of defrauding the government and aiding and abetting in the preparation of false tax returns) [United States v. Maxwell, 643 F.3d 1096 (8th Cir. 2011).].

706. I shouldn't be responsible for the withholding taxes because I wasn't really the manager; my job was to babysit the owner's son and to control his penchant for excessive expenditures and financial mismanagement [United States v. Cooke, 2011 U.S. Dist. LEXIS 35227, 2011-1 U.S.T.C. (CCH) ¶ 50,333, 107 A.F.T.R.2d (RIA) 1587 (S.D. Ind. 2011).].

707. Our lap dancers' services for our patrons were live dramatic choreographic performances and therefore exempt from the sales tax [677 New Loudon Corp, v, Tax Appeals Tribunal, 85 A.D.3d 1341, 925 N.Y.S.2d 686 (3d Dept. 2011).].

708. After the September 11, 2001 terrorist attacks, Congress enacted the Air Transportation Safety & System Stabilization Act, which delayed the due date for payment of the transportation excise taxes collected from my airline's passengers. We therefore used the funds as working capital, and shouldn't have to pay the taxes to the government [Conway v. United States, 647 F.3d 228 (5th Cir. 2011).].

709. My husband was unemployed during his substance abuse treatment, so our income decreased and we choose to pay our mortgage and other bills rather than our income taxes [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-00313 (29 September 2011).].

710. I did not purchase the 75 cases of unstamped cigarettes. I purchased the stamped cases from the distributor, and they were held by my friend in his vault as collateral for the loan I advanced to him, but we had to periodically exchange the old cases in the vault for new stock so that I could sell the old cigarettes in my store before they went stale and lost their value as collateral for the loan [Shaitrit v. California State Board of Equalization, 2011 Cal. App. Unpub. LEXIS 8007 (Cal.App. 2011).].

711. I shouldn't be liable for the tax deficiency assessed on the tax return I filed because I did not review the return before I filed it [Ward v. Commissioner, T.C. Memo. 2011-253.].

712. "Petitioner husband testified that he filed late because he was preoccupied with petitioner wife's immigration problems." [Gutierrez. v. Commissioner, T.C. Memo. 2011-263.].

713. "In a letter to the Board dated 28 January 2011 the taxpayer explained that the delay was due to his 'family problem' as his second daughter in the age of 12, has teenage problem since 2009, always left home and missing, the worse case was that she was reported missing for a month to Hong Kong Police. In hope of my daughter to keep away from her friends, the family was busy to move home several times from [Address A] to [Address B] and then to [Address C] in two years’ time. As the result, family members had not paid much attention to correspondence during the period of home moving, including those letters issued by Inland Revenue Department." [Hong Kong Inland Revenue Board of Review Case No. D2/12 (27 April 2011).].

714. "Mr Afsar maintained that his ability to deal with the Commissioners' requirements had been seriously affected by his duties as an Imam of the Islamic faith. He had additional duties to deal with in Ramadhan, which 30 day period began at the end of September 2006, and those duties 'impinged on his evenings and nights as well as his mornings and afternoons'."(The deadline was 30 August, before Ramadan began) [Afsar v. Revenue & Customs Commissioners, SpC 645, [2008] STC (SCD) 348.].

715. It was reasonable for the member of staff concerned to withhold payment of a sum which she thought exceeded a million pounds rather than to make an overpayment of that amount. [MS Peripherals Ltd v Revenue & Customs Commissioners, [2007] EWHC 1128 (Ch), [2008] STC 985.].

716. I shouldn't be liable for the company's unpaid taxes because even though I was the titular president of the company in 1997, the title was meaningless because I held no position and had no authority. I signed the company's 1998 tax return at the request of the company's owner he still had my name listed as an officer and he didn't want to have to get the tax return redone [Modad v. Michigan Dept. of Treasury, Michigan Tax Tribunal, Docket No. 379026 (17 October 2011).].

717. The intent of my illegally structured money transfers was to conceal the improper use of runners to chase ambulances for my personal injury law practice, but I didn't do it with the intent to evade paying the taxes [United States v. Curtis John Coney, 2011 U.S. Dist. LEXIS 29311, 2011-1 U.S.T.C. (CCH) ¶ 50,300; 107 A.F.T.R.2d (RIA) 1414 (E.D. La. 2011).].

718. Our 2002 tax return was not filed until 2006 because were overwhelmed by the birth of triplets, one of whom sustained challenges following birth, and before we were able to file, Hurricane Katrina wiped out part of our house, and completely destroyed a rental property that we hoped would help to pay some of our son's medical expenses (their tax return was already late when Hurricane Katrina struck in 2005) [Jackson v. United States, 100 Fed. Cl. 34 (2011)].

719. I shouldn't be liable for the unpaid taxes because I was the Chief Apostle of the organization and therefore prohibited from participating in its financial management (she totally controlled the organization) [In re Gilbert Vaughn, 2011 Bankr. LEXIS 4438, 2011 TNT 202-16 (Bankr., E.D.N.C., 2011).].

720. I didn't file my tax returns because I disapproved of the wars in Iraq and Afghanistan and didn't want to fuel the government's killing machine. I see little distinction between the activities of the IRS and Tax Court and the activities of those good law-abiding Germans who drove the trains to the death camps [Erik McBride Thompson v. Commissioner, T.C. Memo. 2011-291.].

721. I couldn't pay my taxes because my home construction business was negatively impacted by the events of September 11, 2001. As a result of the September 11, 2011 terrorist attacks, the economy declined, home sales decreased, and my home construction business suffered greatly as illegal immigrants were taking jobs at lower wages than those legally employable [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-07411 (25 October 2011).].

722. My client didn't pay his taxes because he was involved in a destructive relationship with a partner who was his emotionally unstable partner who was very unstable, fragile and emotionally needy, and on medication and prone to suicide threats and attempts. In an attempt to maintain his relationship with his partner and keep his partner emotionally together, my client invested over $3 million in his partner's failed business. My client suffered from anxiety and depression, and, out of fear of losing his relationship with his partner, my client invested over $3 million in his partner's failing business and subsidized his partner's exorbitant travel expenses. (The client was a partner in a top New York law firm whose average annual income exceeded $1 million, and who failed to file tax returns from 2001 through 2008) [Defendant's Sentencing Memorandum, United States v. John J. O'Brien, Docket No. 11-CR-652 (HBP), S.D.N.Y. (3 January 2012), see also Mark Hamblett, "Ex-Sullivan Partner Gets 2 Years for Failure to Pay Income Taxes, N.Y.L.J., 12 January 2012, p. 1].