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.].