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).].
