09 December, 2015

Tax Excuses 871 - 881

871.  If the IRS wins a judgment against me the balance will never be collectible.  I cannot possibly owe what the IRS claims I owe; the balance is illusory because I was never a rich man [United States v. Batchelor, 2015 U.S. Dist. LEXIS 65886 (E. D. Va. 2015).].

872.  "Mr. John Doe could not testify as to the accuracy of the numbers on the tax returns. 'I couldn’t remember because I’m aging and I forgot lot of things.'" [Dept. of Revenue v. John Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 15-04 (20 May 2015).].

873.  I was never entrusted with the Company's tax matters (she held the office of President, and she signed the tax returns and the tax payment checks) Virginia Department of Taxation, Tax Commissioner Ruling 15-138 (30 June 2015).].

874.  The hundreds of thousands of dollars of cash I received were not my income; it was gifts and program income to my tax-exempt organization which I was planning to form in the future [George v. Commissioner, T.C. Memo. 2015-158.].

875.  I have Asperger's Syndrome, and I was despondent over the trading  losses I incurred [Poppe v. Commissioner, T.C. Memo. 2015-205.].

875.  The closing agreement I signed during the audit should be vacated because I do not understand the English language [Matter of Cruz, New York State Division of Tax Appeals No. DTA 825550 (15 October 2015).].
876.  The alternative minimum tax (AMT) does not apply to me because I am a commercial pilot and the AMT fails to take into account the type of expenses that pilots are obliged to incur in practicing their profession [Vargas v. Commissioner, T.C. Summ. Op. 2015-69].

877.  I lived in one state and worked in another from 2005 to 2007 and did not know which state’s return I was required to file, so I did not file returns in either state [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-03488 (15 May 2015).].

878.  I am separated from my wife.  I was late filing my 2006 - 2010 tax returns because I didn't have my wife's Social Security Number so I could file the tax returns as "married filing jointly" (which would give me a larger refund than "married filing separately."  I eventually filed my 2006 - 2010 tax returns jointly, but the IRS made me refile them as "married filing separately"  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-03562 (20 May 2015).].

878.  I was working for the U.S. military in Kuwait and South Korea, and thought that I was in a tax-free status [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-03618 (26 May 2015).].

879.  I thought that I could file my tax returns every three years [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-02434 (19 June 2015).].

880.  I failed to file my 2010 - 2014 Federal and state income taxes because I was in mourning over the loss of several friends [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-04608 (23 June 2015).].

881.  I opted over the years to meet work obligations rather than personal obligations, such as cleaning his house so I could organize financial records. I didn't file my tax returns because I was "overextended at work; and letting my house, and particularly my mail, get way out of control leading to the inability to find tax records" [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-02718 (30 June 2015).].

18 May, 2015

Tax Excuses 843 - 870

844.  I was a whistleblower against the  University of Medicine and Dentistry of New Jersey, which committed Medicaid and Medicare fraud, and which fired my brother for helping me to expose the fraud.  I am continually subjected to fraud and corruption, extortion, and bribery, and retaliation for my whistleblowing.  I should be allowed to deduct my expenses incurred, and my loss of goodwill, for all of this, and, given the recent spate of fraud and corruption revelations nationally and world wide, it would seem appropriate to finally recognize the business environment in which I operate [Kanofsky v. Commissioner, T.C. Memo. 2014-153].

845.  I received the money after I signed a vow of poverty, so I shouldn't be taxed on it [Cortes v. Commissioner, T.C. Memo. 2014-181.].

846.  "We are citizens of the United States of America.  We have paid taxes to what we thought was the United States of America. Apparently through the years, socialism has taken control of this country without us being aware of it.  In 2008, George W. Bush asked the American people to accept socialism and Barak [sic] Obama has plowed straight ahead with tons more. We resoundingly reject it which is shown in our not having submitted a tax form for 2008 or 2009 and will not be doing so for 2010. We support the United States of America, the republic, the Christian nation; we do not support this socialist government that has hijacked Washington DC." [Salzer v. Commissioner, T.C. Memo. 2014-188.].

847.  "In 2006 the Taxpayer had been working for BUSINESS-1. The Division was not able to find any evidence of withholding for the Taxpayer by BUSINESS-1. For the year 2007 the Taxpayer had worked for BUSINESS-1, had received unemployment and worked for a new company, BUSINESS-2. For 2008 the Taxpayer had worked for BUSINESS-2. The Division had found withholding for the Taxpayer recorded by BUSINESS-2 and had given the Taxpayer credit for that withholding for 2007 and 2008. The Taxpayer argued at the hearing that if BUSINESS-1 was not responsible about doing their due diligence then it was unfair that he was now being held responsible for that company's actions and being charged penalties and interest." (He didn't file his tax returns.) [Taxpayer v. Auditing Division, Utah State Tax Commission, Appeal No. 13-670 (5 May 2014).].

848.  I am a sovereign, living soul who is not a citizen of the United States or the State of Arkansas and not a party to the United States Constitution [Muncy v. Commissioner, T.C. Memo. 2014-251.].

849.  "My historical method of dealing with my Federal tax situation was to ignore it." [United States v. Chambers, 2014 U.S. Dist. LEXIS 70511, 113 A.F.T.R.2d (RIA) 2195 (M.D. Fla. 2014).].

850.  The founder of the company, who was incarcerated at the time, sent a former prison associate of his who had served time for murder to tell me to not pay the company's withholding taxes (the plaintiff himself had served time for kidnapping and attempted extortion [Miniken v. United States, 2014 U.S. Dist. LEXIS 97430, 114 A.F.T.R.2d (RIA) 5211 (W.D. Wash. 2014).].

851.  I was disorganized on account of the fire at our house that destroyed our records, killed my husband, and gave me bronchitis, and our granddaughter had health and behavioral problems (she timely filed another tax return that year, operated her fast food franchises, managed her rental properties, and competed in horse shows) [Stuller v. Commissioner, 2014 U.S. Dist. LEXIS 100617, 2014-2 U.S. Tax Cas. (CCH) ¶ 50,379, 114 A.F.T.R.2d (RIA) 5450 (C.D. Ill. 2014).].

{852 - 861.  Her Majesty's Revenue and Customs published its 2015 List of unsuccessful excuses, Press release, HM Revenue & Customs, Press release, "Taxman reveals top 10 terrible tax excuses" (5 January 2015)  .}.

852.   My pet dog ate my tax return…and all the reminders.
853.  I was up a mountain in Wales, and couldn’t find a postbox or get an internet signal.
854.  I fell in with the wrong crowd.
855.  I’ve been travelling the world, trying to escape from a foreign intelligence agency.
856.  Barack Obama is in charge of my finances.
857.  I’ve been busy looking after a flock of escaped parrots and some fox cubs.
858.  A work colleague borrowed my tax return, to photocopy it, and didn’t give it back.
859.  I live in a camper van in a supermarket car park.
860.  My girlfriend’s pregnant.
861.  I was in Australia.

862. "Mr. Sodipo asserts that "all the documents needed were seized by the [G]overnment and * * * there was a restraining order on the accountant not to talk to [me]."   [Sodipo v. Commissioner, T.C. Memo. 2015-3.].

863.  We filed our return late because our tax attorney and our accountant couldn't agree on how we should report our property exchange [Matter of Yamin, California Board of Equalization, Case No. 603221 (23 September 2014).].

864.  The frozen ice made it impossible for me to access my financial records which were necessary for me to do my taxes [Palmer v. Commissioner, T.C. Memo. 2015-30.].

865.  My husband has dementia, there are VA medical bills to be paid, and the Department of Revenue should look to the seller from whom I ordered the untaxed cigarettes for payment of the tax  [Arizona Office of Administrative Hearings, Docket No. 14C-201400345L-REV (2 March 2015).].

866.  The economic recession made it difficult for us to lease spaces in our shopping center, and reduced our income so we couldn't make timely tax payments [Ashlan Park Center, LLC v. Crow, 233 Cal. App. 4th 1274, 183 Cal. Rptr. 3d 172 (Cal.App. 2015).].

867.  I didn't file my tax returns because the government has been garnishing my wages on account of my unpaid student loans  [Matter of Anonymous, Defense Office of Hearings & Appeals,  ADP Case No. 14-02825 (23 December 2014).].

868.  I was involved in a work-related accident, which kept me out of work for a year. Afterwards I was attacked by a youth gang, seriously injured, and out of work for another six months [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-12335 (23 May 2014).].

869.  "Computing and filing tax returns is like a pregnancy: it’s not a baby until every detail is fully fleshed out. All those required tax details had been buried in piles of paper – and it took many, many months to dig them out and sort them out." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-02226 (6 April 2015).].

870.  I believed that filing my tax returns was less urgent because my husband was not working [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-03641 (20 February 2015).].