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).].