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,  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,  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,  EWHC 1128 (Ch),  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].