16 June, 2014

Tax Excuses 812 to 842

812.  I was employed by a startup company that failed to properly handle payroll and taxes (he didn't file his 2008 tax return until 2012, and failed to file his 2009 tax return) [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-08953 (29 May 2013).].

813.  My computer crashed and it would have been too cumbersome to look through all of the boxes of paper records to find the information to file my tax returns  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-13242 (14 June 2013).].

814.  We didn't file our tax returns because we had a lot of real estate and need to verify the revenues and expenses, and we didn't want to pay thousands of dollars the tax accountants and tax attorneys would charge us to prepare our tax returns [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-13712 (19 September 2013).].

815.  Prior to 1996, my spouse always filed the income tax returns. In 1996, she was seriously injured in a car accident and was disabled and on medication which left her foggy  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-14439 (19 September 2013).].

816.  I couldn't pay my taxes to the IRS because I was the victim of extortion and the extortionist took all of my money [In re Chiamu May Lin, 499 B.R. 430 (S.D.N.Y. 2013).].

817.  I mistakenly paid my state income tax to California instead of to Iowa [Shirley Larsen v. Department of Revenue, Iowa Department of Inspections & Appeals, Division of Administrative Hearings, DIA Docket No. 13DORFC002,  Rev. Docket No. 2012-200-2-0364 (19 June 2013).].

818.  The requirement to pay the tax in full before suing for a refund in the U.S. District Court is a booby-trapped forum, with which I have no intention of complying (he could have contested the IRS assessment in the Tax Court without paying the tax in full if he had filed the suit within 90 days of the IRS assessment) [Fletcher v. United States, 452 Fed. Appx. 547, 553 (5th Cir. 2011), cert. denied ___ U.S. ___, 132 S. Ct. 1873, 182 L. Ed. 2d 646 (2012).].

819.   I falsified expenses and charitable contributions on my tax returns so that I would not have to owe so much on my taxes [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 12-03576 (15 November 2013).].

820.  "Applicant deliberately failed to file federal income tax returns for tax years 2006 through at least 2011. During his August 2011 security interview, he said that he did not file state or federal returns during that period because he felt those governments had taken enough of his income from his biweekly earnings." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-14262 (27 November 2013).].

821.  "Applicant failed to file his federal income tax return for 2003. In his most recent
SCA, he listed his reason for not filing his return as 'lazy.'"  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 13-00081 (27 November 2013).].

822.  My tax returns didn't get filed because my husband and I had mixed communications as to who was supposed to file them [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case 11-14461 (3 December 2013).].

823.  My school tax should be reduced 50% because I don't have any children enrolled in the public schools [James v. Multnomah County Assessor, 2014 Ore. Tax LEXIS 37 (No. TC-MD 130561C, Oregon Tax Ct., 2014).].

824.  "When I bought the business, I knew nothing as far as keeping the data for reporting and submitting the information in order to do the sales tax returns.  The former owner showed me how he was doing it. So I started and continued to do it the same way not knowing it was incorrect." [Indiana Department of State Revenue, Letter of Findings No. 04-20130514P, DIN: 20140226-IR-045140047NRA (26 February 2014).].

825.  The luxury tax statutes do not apply to the consumer, but are the responsibility of the manufacturers and distributors (she purchased unstamped cigarette packages)   [Arizona Office of Administrative Hearings, No. 13C-201300214L-REV (19 February 2014).].

826.  We were used to getting reminders in the mail, and were not yet used to the online tax return filing process. [Indiana Department of State Revenue, Letter of Findings No. 03-20130499P, DIN: 20140226-IR-045140038NRA (26 February 2014).].

827.  We were unaware that sales or use taxes were due on items used in its fire suppression systems (they had already been audited in previous years on the same issue) [Indiana Department of State Revenue, Letter of Findings No. 04-20130307P, DIN: 20140226-IR-045140041NRA (26 February 2014).].

828.   "The Taxpayer's owner testified at the January 16 hearing that she runs her restaurant primarily to help needy people in the community. She explained that she has an old cash register, but that it didn't work during the audit period. She claimed that the business lost money, but that her husband and children gave her cash to pay the bills so that she could keep the restaurant open to serve the community." [Ruby's LLC v. State of Alabama, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. S. 13-1121 (26 February 2014).].

829.   I am exempt from taxation on account of my diplomatic status as an agent of God's government here on earth [Matter of Gregory, California State Board of Equalization, No. 625150 (17 July 2013).].

830.  "[P]etitioner asserted that he had worked as a news reporter/anchor in Washington, D.C., for 40 years; that he had uncovered and developed a report regarding the planned scope of the 9/11 terrorist attacks; that he had been informed that publishing the story would endanger national security; that he had agreed to withhold the report; that in return for his forbearance an official in the Bush administration had granted him 'tax immunity'"  [Buchanan v. Commissioner, Docket No. 14777-13 L, U.S. Tax Court (14 March 2014).].

831.  I did not believe that failing to file timely returns would be a big deal because I always received a refund  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 12-01266 (23 January 2014).

832.  "Applicant gave two basic reasons for his failure to timely file ten years of tax returns. First, in his Answer, Applicant appears to say that since his overseas income was subject to the foreign earned income tax exclusion he did not have to file any tax returns, since he did not think he had any income. Second, in his testimony, Applicant stated, 'Procrastination, Your Honor. Plain and simple. I have a problem on occasion with procrastination and in this particular case I just let it get worse and worse and the obvious outcome are these proceedings and my life savings having been taken by the IRS as fair payment and their estimate for the taxes that I owe them.'"  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 12-00608 (31 January 2014)., aff'd 11 April 2014].

833.  I shouldn't have to pay taxes on the money I got from defrauding insurance companies by staging fake traffic accidents because I entered a nolo contendere plea and didn't plead guilty to the charges [Matter of Munir Sharif, California State Board of Equalization, No. 516143 (29 October 2013).].

834.  We didn't file our tax returns because we were concerned about the danger of identity theft  [Matter of Anonymous, Dkt. No. 25446, Idaho State Tax Comm. (9 December 2013).].

835.  I lost my job soon after purchasing a condominium; I found a new job that required so much travel that I usually just had time to do my laundry and turn around a suitcase; my father became ill and passed away; my cousin was murdered in a hate crime incident in Connecticut when I was in New York, and I feard for my safety; my stock loss from Worldcom disappeared from my brokerage statements; I fell down the stairs and suffered head injury, a fractured wrist, short-term memory loss, and vertigo; my small dog was attacked by another dog and killed; I had a severe ear infection; and I now have a new job which requires intensive travel to rebuild my relationships from clients [Matter of Laura Widulski, California State Board of Equalization, No. 608438 (17 December 2013).].

836.  I filed my tax return late because my financial records were burned in the fireplace by a former girlfriend, and I was also preoccupied with IRS audits of prior years' tax returns [Roberts v. Commissioner, T.C. Memo. 2014-74.].

837.  "Applicant offered no reason for his failure to meet his income tax obligations
other than what he described as his own 'stupidity.'"  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 10-05923 (13 March 2014).

838.  We were audited by the IRS and received a no-changes letter (they still did not file their corresponding Indiana state income tax return, upon which tax was outstanding) [Indiana Dept. of State Revenue, Letter of Findings No. 01-20130599, Indiana Register, DIN: 20140430-IR-045140114NRA (30 April 2014).].

839.  My delinquent tax payment plan with the IRS should take into account the college tuition I pay for my children.  Each of my five children has a neurological disability which requires them to attend Brigham Young University [Thompson v. Commissioner, 140 T.C. 173 (2013).].

840.  By coming after me for the sales taxes instead of coming after my business, the Department of Revenue is violating my equal protection rights under the Constitution (he was a responsible party for remitting the sales taxes collected by his business to the Department of Revenue) [Rashaed v. Wisconsin Department of Revenue, 352 Wis. 2d 527, 842 N.W.2d 487 (Wisc.App. 2013).].

841.  The IRS audit of my business is improper because tax returns were selected for audit by a field office based solely on our proximity to that office. [Masciantonio v. United States, 528 Fed. Appx. 120 (3d Cir. 2013), motion to proceed denied 2014 U.S. LEXIS 3402 (2014).].

842.   I was just an assistant chef.  I was not really a corporation officer responsible for the taxes, but I was hired by the owner on the condition that I sign documents on behalf of the corporation as its president [Matter of Ji Chao Zheng & Pacific World Buffet, Inc., New York State Division of Tax Appeals Nos. DTA 824509 & 824597 (5 June 2014).].