06 November, 2013

Tax Excuses 806 to 811

806.  "Petitioner also argues that the lack of underlying Code of Federal Regulations to support the statutes which he has violated nullifies the statute.  Petitioner has confused the order of authority." [Aldrich v. Commissioner, T.C. Memo. 2013-201].

807.  GM and GMAC precluded me from paying the automobile dealership's sales and use taxes by seizing the funds of the corporation [Matter of Patrick Kieran, New York State Division of Tax Appeals No. DTA 823608  (12 September 2013).].

808.  The money I embezzled from my employer was declared on my own corporation's franchise tax return, so I shouldn't be liable for personal income taxes on it [Matter of Maria Arnjas, New York State Division of Tax Appeals No. DTA 824505  (12 September 2013).].

809.  I was unable to file my tax returns because I was financially disabled due to bipolar disorder and Asperger's Disorder [Suvak v. United States, 2013 U.S. Dist. LEXIS 71947, 2013-1 U.S T.C.. (CCH) ¶ 50,342, 111 A.F.T.R.2d (RIA) 2060 (S.D.N.Y. 2013), dismissal upheld on reconsideration, 2013 U.S. Dist. LEXIS 80773; 2013-1 U.ST.C. (CCH) ¶ 50,370; 111 A.F.T.R.2d (RIA) 2282 (S.D.N.Y. 2013). ].

810.  The income tax violates the Establishment clause because it represents a tenant of socialism, which is a religion that the United States has established [United States v. Ogilvie, 2013 U.S. Dist. LEXIS 57195 (D. Nev. 2013).].

811.  I shouldn't have to file a tax return and pay the tax because I don't remember receiving the income [Craighead v. Commissioner, T.C. Memo. 2013-246.].

23 June, 2013

Tax Excuses 786 through 805

786.  I negotiated a payment plan for the delinquent sales taxes, but I left the company before the payments due under the plan could be completed (she was personally liable for payment) [Dept. of Revenue v. Mary Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 12-16 (14 November 2012).].

787.  We didn't pay our Bingo Taxes to the State because the IRS levied our bank account and froze the funds (the taxes were 2 years past due when the IRS levied the bank account) [Matter of LULAC Council 616, Docket No. 362-96-0060.B, Texas State Office of Administrative Hearings (August 2004).].

788:   "Petitioner contends that he should not be liable for the additions to tax because he had an 'unavoidable absence' because of his incarceration." [Cherry v. Commissioner, T.C. Memo. 2013-3].

789.  I didn't remit the sales tax monies collected by my business because there were problems with the sales tax returns and I needed the sales tax monies for other purposes (he was prosecuted for and plead guilty to stealing from the Department of Taxation and Finance)  [Matter of  Steven Dvorak, et al., New York State Division of Tax Appeals No. DTA 823879, 823880 & 823881 (3 January 2013).].

790.    I should be able to claim an exemption for this little girl if she is a member of my tribe; the requirement that she be my qualifying child violates my Constitutional rights [Begay v. Commissioner, T.C. Memo. 2013-17.].

791.  "Neither our clients were informed that the auditors were having internal disputes in their office followed by the consequence of de-registration in the Hong Kong Institute of the Certified Public Accountants." [Hong Kong Inland Revenue Board of Review Case No. D10/12 (28 May 2012).].

792.  I shouldn't have to pay the New Jersey 10% prison commissary tax because I was convicted of my crime in New Hampshire, and New Hampshire sent me to a New Jersey prison [Hersey v. New Jersey Department of Corrections, 2013 STT 8-28, 2013 N.J. Super. Unpub. LEXIS 30 (N.J. Super, 2013).].

793.  I am a Native American of Choctaw and Cherokee lineage, and my employer is depriving me of my right to choose my own tax destiny by forcibly withholding taxes from my paycheck without my authorization [Kheru Ra El Imani Bey v. United Parcel Service Inc., 2012 U.S. Dist. LEXIS 135098, 2012-2 U.S. Tax Cas. (CCH) 50,572; 110 A.F.T.R.2d (RIA) 6039 (E.D.N.Y., 2012).].

794.  My stepson, who was the CFO, should have paid the delinquent payroll taxes but I didn't feel that it was my job to check to see that he was doing so (he was Vice-President of the company) [United States v. Robert Nipper, 2012 U.S. Dist. LEXIS 128408, 110 A.F.T.R.2d (RIA) 5510 (D. N.Mex., 2012).].

795.  "Applicant stated that he failed to file federal and state income tax returns because, as a real estate agent, his income was affected by the downturn in the housing market, and he did not have sufficient money to pay his taxes. He believed that if lacked the money to pay his federal and state income taxes, he was not required to file." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-05424 (11 January 2013).].

796.  "Applicant testified that his tax delinquency was caused by his ex-wife claiming their children on her tax return every year instead of every other year, as required by their agreement." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-07447  (28 January 2013), aff'd, Appeal Board (11 April 2013) .].

797.  The IRS can't assess taxes or penalties against me because I never filed my tax return [Garber v. Ruwe, 2013 U.S. App. LEXIS 3210, 2013-1 U.S. Tax Cas. (CCH) ¶ 50,188, 111 A.F.T.R.2d (RIA) 849 (7th Cir. 2013).].

798.  My sentence for tax fraud should be reduced because I had no way of foreseeing that the conspiracy in which I was involved would cheat the IRS out of as much money as it did [United States v. Brown, 2013 U.S. App. LEXIS 3386, 2013-1 U.S. Tax Cas. (CCH) ¶50,194, 111 A.F.T.R.2d (RIA) 859 (11th Cir. 2013).].

799.  "Applicant testified that he did not pay the taxes due on the cigarettes because
the state 'want[s] [him] to self-incriminate, they want [him] to supply them with the
information about it.' He admitted that he bought the cigarettes without paying the
taxes, but he 'want[s] to see where they have the proof that [he] did do that.'"  [Matter of Anonymous, Defense Office of Hearings & Appeals, ADP Case No. 11-09036 (19 February 2013).].

800.  "Applicant stated he has been unable to pay his tax lien because his highest priority is paying his rent and then child support. Applicant was aware that he was required to file and pay his federal income taxes, but he thought he could neglect it, and it would not affect him." [Matter of Anonymous, Defense Office of Hearings & Appeals, ADP Case No. 12-04343  (5 March 2013).].

801.  "From 2005 until 2010, Applicant admits that he did not have the focus or energy
to deal with the federal and state tax issues. He realizes that he also procrastinated."  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-09158 (15 March 2013).].

802.  "Applicant’s wife had always taken care of the couple’s finances, including filing their tax returns. After they separated, she stopped filing their returns jointly. Applicant claims he did not become aware of this situation until 2005, when he returned from Iraq." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-05355  (29 March 2013).].

803.  The Government of Guam should not be allowed to withhold taxes from my pay because I was not able to vote for the officials of the Guam government, the Organic Act of Guam is unconstitutional, and I may someday want to return to Guam to practice law (the taxes withheld had already been refunded with interest) [O'Brien v. Calvo, 2013 U.S. Dist. LEXIS 43546, 2013-1 U.S. Tax Cas. (CCH) 50,251; 111 A.F.T.R.2d (RIA) 1707 (E.D.N.Y., March 2013).].

804.  We filed the Estate's tax return late because we had already paid enough of the tax, the real estate values were uncertain, and filing a single late return instead of a timely return with an amendment was better because would simplify matters if we were to be audited
[Estate of Young v. United States, 2012 U.S. Dist. LEXIS 178232, 2013-1 U.S. Tax Cas. (CCH) ¶ 50,104, 110 A.F.T.R.2d (RIA) 7065 (D. Mass. 17 December 2012).].

805.  We filed the Estate Tax Return late because we were waiting for the decedent's wife to get her citizenship so that we could claim the marital deduction (but the return was filed 9 months after the belated naturalization date) [Estate of Liftin v. United States, 110 Fed. Cl. 119 (Fed.Cl. 2013).].