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.].