18 November, 2017

Tax Excuses 882 - 972




882.  My ill health and poor business acumen justify abatement of lateness penalties  [Matter of Laham, New York State Division of Tax Appeals No. DTA 825802 (3 December 2015).].


883.  I believed that the extra money I would receive from not paying my taxes would enhance my ability to advance myself [Dept. of Sanitation v. Quesada, OATH Index No. OATH Index Nos. 1951/99, 1952/99, 1954/99, 1955/99, 1958/99, 1961/99 (16 May 2000), aff'd NYC Civ. Serv. Comm. Item No. CD01-24-SA (12 April 2001)].


884.  I was illegally imprisoned by the State of Kansas from April 10, 1995 through March 24, 1999.   As a result of my imprisonment, I suffered ongoing nightmares for ten years until sometime in 2010.  Because of my mental incapacity from 2000 until 2010 when the nightmares ended, I should be exempt from taxation on any income I received [Matter of Frederick T. Kirby, Iowa Department of Revenue, Docket No. 2014-200-1-0243 (2 October 2015).].

885.  "According to Petitioner, he 'avoided [his] taxes,' did not 'face it [paying his taxes] head on,' and it was 'annoying paying' taxes."  … "Petitioner claimed he did not know that he had failed to file his 2006, 2008 and 2010 state income tax returns until after the Office of Disciplinary Counsel requested copies of those tax returns." (He held a Master's Degree in Taxation). [Matter of Sebastian M. Rainone, 60 DB 2004 (Sup Ct. PA, Disciplinary Docket, 17 March 2016).].

886.  When our accountant was sentenced for embezzling our money, the court ordered her to pay us back an amount of money less than the amount she embezzled [Nutrition Formulators, Inc. v. Commissioner, T.C. Memo. 2016-60.].

887.  We were not aware that we were supposed to withhold income tax from our employees' wages (they did withhold, but did not remit the withheld taxes to the Virginia Department of Taxation) [Virginia Department of Taxation, Tax Commissioner Ruling 16-35 (23 March 2016)].


888.  The IRS made no changes on my Federal income tax return, so I didn't file a Virginia State income tax return  [Virginia Department of Taxation, Tax Commissioner Ruling 16-47 (7 April 2016).].

889.  "The owner of the businesses has asked that the penalties be reduced. He stated that no one informed him that that sale of unstamped little cigars was banned. … He also stated that he cannot pay the large penalties, and if he has to close his business, he and his family will be homeless.  He said that if the penalties are reduced, he might be able to borrow money from some of his family members to pay them." [Dept. of Revenue v. ABC Business, Inc., Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. CT 16-03 (1 March 2016).].


890.  "I am a Private Government Entity & cannot be taxed. The money was illegally deducted from my disability payment.   The IRS is in violation of the 5 and 14 Amendment of Due Process." [IRS Legal Memorandum ILM 201623010 (21 January 2016).].

891. "Petitioner argues that the complexity of the tax law coupled with his advanced age caused him to be unable to comply with timely filing and payment requirements."   [West v. Commissioner, T.C. Memo. 2016-134.]. 

892.  " Attached please find my Form 8857 and attachments.  In short, I am every bit as 'innocent' as my ex-husband in that we both relied on the expertise of our tax preparer. Our returns were not completed until the last minute. We trusted that they were prepared accurately. We paid the tax as determined on those returns. Our joint, married household in 2009 and 2010 benefitted  from the temporary, erroneous tax relief." [Hardin v. Commissioner. T.C. Memo. 2016-141.].


893.  "[Amer] was responsible for the daily management operations of the business, including, collecting sales tax and filing sales tax returns. . . . He was neither a shareholder nor an officer of the business, only an employee. I never gave him authority to enter into contracts on behalf of the business or to execute consents to any tax due" (The business owner moved to North Carolina and the sales taxes were not remitted.). [Matter of Uncle Grocery Deli, New York State Division of Tax Appeals No. DTA 827380 (21 July 2016).].

894.  Our business partner, who prepared our tax returns, did not believe that it was necessary for us to file returns because Japanese tax returns had been filed [Kudo v. Commissioner, T.C. Memo.1998-404.].

895.  "I had a hard drive failure and lost data. I would like to file my own return for 2012." [Barrion v. Commissioner, T.C. Memo. 2016-153.].

896.  We didn't pay our 1937 taxes until 1940 because we thought that Congress might amend the tax laws and we would not owe anything [Rodney, Inc. v. Hoey, 53 F. Supp. 604 (S.D.N.Y. 1944).].

897.  I should be exempt from taxation because unlike the other ministers who have signed vows of poverty and who have lost in this court, my support has all come from the church for my work as a clergy member, and not from outside employment [White v. Commissioner, T.C. Memo. 2016-167.].

898.  Our dance studio should not be liable to collect and remit the sales tax on entertainment, amusement, or recreation because they provide mostly fun and enjoyment [Miss Dianna's School of Dance v. Director of Revenue, 478 S.W.3d 405 (Mo. 2016).].

899.  I was unable to file tax returns for 2006 and 2007 because of the effects of a serious addiction to heroin and cocaine. [In re Selbst, 544 B.R. 289 (Bankr., E.D. N.Y. 2016).].

900.  We were financially disabled because we were unable to manage our financial affairs by reason of "a medically determinable physical or mental impairment" [McAllister v. United States, 125 Fed. Cl. 167 (Fed. Cl. 2016).].

901.  Hurricane Sandy negatively impacted the sales of the business (The audit period was June 2009 - February 2012, and Hurricane Sandy was in October 2012) [Matter of Golden Bridge II, Inc., New York State Division of Tax Appeals No. DTA 826641 (22 September 2016)] 


902.  The Department of State Revenue  underestimated the tax-exempt sales because it misclassified the business as a grocery store instead of a convenience store [Indiana Dept. of State Revenue, Letter of Findings No. 02-20160322, Indiana Register, DIN: 20160928-IR-045160410NRA (28 September 2016).].

903.  Our dance studio should not be liable to collect and remit the sales tax on entertainment, amusement, or recreation because they provide mostly fun and enjoyment [Miss Dianna's School of Dance v. Director of Revenue, 478 S.W.3d 405 (Mo. 2016).].

904.  "Applicant attributes her financial delinquencies to: marrying a person who was 'financially unstable'; the high cost of living in her state; the 2006 death of her husband and her subsequent depression; the costs associated with sending her son to college and her daughter to daycare and private school; and added expense of care-taking for her elderly father" [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-03400 (15 April 2015).].

905.  My brother was undergoing chemotherapy and I had a ruptured disc in my back [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-03528 (30 April 2015).].

906.  I lost the folder containing my year 2010 self-employment information, and have been unable to locate it [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-02695 (13 April 2015).].

907.  "My taxes got messed up when I had to move into my investment property, and try to rent my home, during the move, my paperwork got mixed up. My main focus was trying to survive the mess I was in. [P]aperwork got to be the last concern, when I did get back to my taxes, they were messed up even more, with grand kids running around the house, and trying to pay off my debt, the taxes again went to the bottom of the list. I don’t worry about it too much, because I knew that I would be getting a refund, and I would not owe any money"   [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No.  14-01121 (6 February 2015).].

908.  I spent a significant amount of money sending my daughter to a private school that could have been used to satisfy my tax debts   [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-03392  (6 February 2015).].

909.  I was concerned that I would owe money I could not afford if I filed my tax returns  [Matter of Anonymous, Defense Office of Hearings & Appeals,  ADP Case No. 14-01615 (19 February 2016).].

910.  My husband's corporation folded and my accountant retired, and I believed that filing my taxes became less urgent because my husband was not working [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-03641 (20 February 2015).].

911.  I could not file my tax returns because my ex-wife refused to give me the necessary documents   [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-
03577 (31 March 2015).].

912.  "In 2001 Applicant received a bill from the IRS stating that he owed tax in the amount of $55,560. He had no idea why this would be the case. He researched the issue and discovered that a broker had sold stock from the company, unbeknownst to Applicant, and the proceeds from the sale of the stock was charged to Applicant. Applicant contacted the IRS, but he notes that he 'dodged' it for years. His attitude was 'catch me if you can.'"  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-4398 (2 April 2015).].

913.  "11 years of neither me (nor anyone else) residing in my home of record where all my personal papers are stored. I used my residence to store my clothes, papers, and personal belongings – but traveled daily on from work to my ex-wife’s residence to take care of her … 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. This was obviously necessary to provide clear, accurate, and auditable documentation for every line entry in each of the year’s tax forms." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-02226 (6 April 2015).].

914.  "[Applicant] disclosed that he had failed to file his federal and state income tax returns for 2008, 2009, and 2010. He stated that he was 'scared to do it wrong'" [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-10072 (28 April 2015).].

915.  "Applicant claims that he tried to file his 2004 and 2005 federal income tax returns in 2009, but the IRS told him that it was too late." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No.  11-12617  (8 May 2015).].

916.  I didn't know that I was required to file tax returns every year. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 12-08949   (14 January 2016).].

917.  "[Applicant] indicated he felt overwhelmed over not filing his taxes and had decided not to address his delinquent taxes until gainfully employed. [Matter of Anonymous, Defense Office of Hearings & Appeals, ADP Case No. 14-04171 (1 February 2016).].

918.  I forgot to file my tax returns after a relative who previously filed on my behalf retired. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No.  14-05795 (9 February 2016).].

919.  "Applicant explained that he did not file the required Federal and state taxes for
those years because he became depressed in 2004 or 2005, due to work stress and he
felt overwhelmed. As a result, he lost control of the situation regarding filing taxes." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No.  12-08844 (29 February 2016).].

920.  "My severance check from the United States Military was taxed. The income has to be paid back by with my disability money. This money is untaxable income and would have returned roughly $17,000 dollars [sic] to me and place me back down in the correct tax bracket so I didn’t have to pay roughly $1200 more dollars and would  allowed [sic] me to clear out all debt." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No.  14-05839 (8 March 2016).].

921.  I had been living and working in remote areas, sometimes 50 to 80 hours per week, with little or no phone or internet service. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 15-01830 (17 March 2016).].

922.  I had problems filing my tax return on account of the status of my foreign-born wife  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-04752 (18 March 2016), aff'd, Appeals Board, 17 May 2016.].

923.  "The record shows, and Applicant admits, that he has a history of not filing his tax
returns. He states that there are several reasons for this continuing failure. First of all,
his home of record is in State One, and his job is located in State Two, which is on the
opposite side of the United States. Secondly, he is a perfectionist and a procrastinator.
Once he got behind on his taxes, he didn’t have the appropriate paperwork and just did
not bother filing his taxes." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-06337 (24 March 2016).].

924.  I had to juggle my childrens' student loan payments with my tax obligations  [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 15-01201 (31 March 2016).].

925.  I thought that the IRS would simply garnish my wages for the tax on my casino winnings. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 12-09725  (14 April 2016).].

926.  "Applicant did not file federal income tax returns for tax years 2009 and 2011
through 2014 when they were due. He stated that he did not file some years because of
an oversight, but he also admitted that 'other years, it was just [him] being lazy and not
getting them done.'" [Matter of Anonymous, Defense Office of Hearings & Appeals, ADP Case No. 14-06876 (12 April 2016).].

927.  "Applicant asserts that his failure to file and pay taxes resulted from the added responsibility he assumed when he began to care for his sister and niece after his sister lost her job and attempted suicide." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 15-01439 (27 April 2016).].

928.  "Applicant’s son had some mental health issues that may have involved misconduct with his sister. These family issues distracted Applicant from addressing some of his obligations, including his taxes." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-05532 (28 April 2016).].

929.  I didn't file my tax return because I didn't understand why the computer program I was using said that I owed taxes. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 15-01712  (29 April 2016).].

930.  "Applicant deliberately failed to file his income tax returns to protest several issues: the Government’s waste of tax dollars in spurious projects abroad and in the United States; the wrongful conviction and imprisonment of Leonard Peltier; the air and water pollution; and the U.S. economy. Applicant explained that he had written weekly letters (or emails) to President Obama, the IRS Director, and others to express his protests and concerns. Applicant decided that until the U.S. Government addresses his concerns, he will not file his income tax returns." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 14-05870   (10 May 2016).].

931.  I didn't pay my income taxes because my mother was doing the paperwork and she failed to pay it for me and I didn’t know it until later [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 15-00910 (31 May 2016).].

932.  I was distracted by the death of my mother and disputes with the mother of my daughter. [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 15-00909  (30 June 2016).].

933.  "[The applicant] admitted that he had not filed his Federal income tax returns for 2009 and 2012. He indicated that he was forgetful, lazy, and procrastinated with the filing of those tax returns. [Matter of Anonymous, Defense Office of Hearings & Appeals, Appeals Board, ISCR Case No. 15-03481 (27 September 2016).].

934.  Our Pilates classes should not be taxed as physical fitness services because they are educational, which should not be taxed [Matter of Anonymous, Det. No. 15-0327, 35 WTD 462 (Wash. State Dept. of Revenue, 2016).].

935.   It was all my wife's money [Kupersmit v. Commissioner, T.C. Memo. 2016-202.].

936.  "Petitioners assert that initially they tried to keep track of their poker winnings and losses by writing down the amount won or lost at the end of each day, but after a while they gave up that practice because it is 'bad for your psyche * * * you need to be strong mentally' when playing cards." [Pham v. Commissioner, T.C. Summary Op. 2016-73.].



937.  Rejected argument that tax should be computed as a jointly-filed return"  "On the tax return, petitioner claimed married filing jointly status, personal exemptions for himself and his wife, and an $ 823 overpayment from their previous year's joint income tax return. Petitioner's wife, however, refused to sign the 2008 return. Petitioner nevertheless filed the return and attached to it a letter stating that his wife is seriously mentally ill, that the Internal Revenue Service (IRS) should disregard all information she sends, and that the return included her income for 2008 as well as his."  [Moss v. Commissioner, T.C. Memo. 2017-30.].


938.  "Petitioner asserted at trial that petitioners do not pay estimated income tax
because 'I never have and I don’t like the process.'" [Paynter v. Commissioner, T.C. Summary Opinion 2017-12, note 8.].


939.   I stopped filing tax returns in 1995 because the use of the Social Security Number constitutes the Mark of the Beast [U.S. Attorney's Office, News Release, "Jury Convicts Lancaster County Man Of Tax Fraud" (7 March 2017) (United States v. James Kerr Schlosser, Docket No. 5:2016-cr-00178, E.D. Pa., 2017).


940.  The $15,800 I received from the attorney of record could not have been compensation because the amount was insufficient to induce me to work for him when he received over a million dollars for the litigation (the taxpayer was a disbarred attorney) [Alexander v. Commissioner, T.C. Summary Opinion 2017-23.].


941.   The previous owner of the store did not provide me with adequate records for the tax audit [Jai Shanidev Inc. v. Dep't of Revenue; Alabama Dept of Revenue Docket No. S. 16-449 (27 April 2017).].


942.  We should be allowed to deduct the $2.24 million lease cancellation fee, but the Province of Nova Scotia was adamant that the $2.24 million value not be stated on the Surrender of Lease and that it be replaced with the phrase "other good and valuable consideration"; they insisted on this provision because of the strained relationship between the Province and our company [Armour Group Ltd. v. The Queen, 2017 TCC 65 (Tax Ct. of Canada, 2017).].


943.  "[I am] not a very good money manager" (she was an IRS employee) [Reed v. Commissioner, T.C. Summ. Op. 2017-30).].


944.  In 1985 the KGB informed me that the money was set aside for me in a dedicated account, so it shouldn't be taxed as income to me for the tax years 1989 through 1992 [Aldrich H. Ames v. Commissioner, 112 T.C. 304 (1999).].


945.  "According to the letter, the Petitioners’ records had been seized by two separate grand juries. In addition, the letter states that the corporation that paid dividends to the Petitioners had its computer records destroyed by a former employee of the corporation."  [IRS Office of Chief Counsel, Field Service Advice 200235002 (30 August 2002).].


946.  "I lost my core values in dealing with my financial, medical and living situations (she was a United States Tax Court Judge who was convicted of tax fraud)" [United States v. Kroupa, Position of Defendant Regarding Sentencing, Document No. 74, 9 June 2017, Case 0:16-cr-00084-WMW/KMM, U.S. Distict Court, District of Minnesota].


947.  I should have been sentenced under the obstruction of justice guidelines instead of the tax evasion guidelines because I never intended to evade paying my taxes; I was merely delaying the payments until I made some real money (he had made over $500,000 that year as a stockbroker) [United States v. Ballard, 850 F.3d 292 (6th Cir. 2017).].


948.  "The IRS's internal policies regarding how it applies payments when a taxpayer has a mix of past and current liabilities is a 'gotcha' scheme that entraps the unwary taxpayer and inequitably results in the assessment of penalties" [Gann v. United States, 130 Fed. Cl. 611 (Fed. Cl. 2017).]. 

949.  I shouldn't be liable to the IRS for Federal withholding taxes because the state statute of limitations has run [In re Pitts, 668 Fed. Appx. 774  (9th Cir. 2016).].

950.  {Once in a while the IRS's excuses get shot down}  The IRS shouldn't be liable for damages for its collection attempts in violation of the Bankruptcy discharge order because the Assistant U.S. Attorney who handled the case was suffering from dementia [William Charles Murphy v. IRS, 564 B.R. 96 (Bankr., D. Maine, 2015).].




951.  I was diagnosed with "simple phobia and anxiety disorder primarily focused around financial matters." [Lyerly v. United States, 218 F. Supp. 3d 1309  (N.D. Ala. 2016).].



952.  I was unable to file tax returns for 2006 and 2007 because of the effects of a serious addiction to heroin and cocaine. [In re Selbst, 544 B.R. 289 (Bankr., E.D. N.Y. 2016).].


953.  "I am a private sector citizen (non-federal employee) as defined in Sec. 3401(c)(d).  I am not employed in a 'trade or business' nor am I an 'officer of a corporation." [Matter of Dail, New York State Division of Tax Appeals No. DTA 827818 (22 June 2017).].


954.  I was unfamiliar with the company's office process and procedure (he was the sole owner and officer of the limited liability company, and the office assistant he hired worked one or two days per week) [Xibitmax, LLC v. Commissioner, T.C. Memo. 2017-133].


955.  I understated the amount due on my taxes because when I filed my tax return I was not aware that I was claiming a loss of approximately $248,000, and I did not know that my tax preparer had prepared a request for a loss carryback (he was a certified general accountant) [Rowe v. The Queen, 2017 TCC 122 (Tax Court of Canada, 2017).].


956.  "Petitioner testified that she did not meet her filing and payment obligations because she was overwhelmed by work and then the financial crisis and its effect on her livelihood." (tax returns from 2005 to 2011 filed late) [Dykstra v. Commissioner, T.C. Memo. 2017-156.].


957.  The lateness penalties imposed upon me by the IRS examiners were not approved by their managers [Fleming v. Commissioner, T.C. Memo. 2017-155.].


958.  I declare myself a sovereign citizen and an estate that should be exempt from Indiana taxation for religious reasons [Tyms-Bey v. State, 69 N.E.3d 488 (Ind. App. 2017.]. 


959.  The tardiness of my tax return filings does not render them any less of an honest and reasonable attempt to comply with tax law, [In re Giacchi, (3rd Cir. 2017).].


960.  The assessor's letter, which used "B" and "L" instead of "Block" and "Lot," was ambiguous [Tyco Electronics Subsea Comm. Inc. v. Borough of Eatontown  (Tax Court of New Jersey, Docket No. 004993-2017 (9 August 2017).].


961.  "Mrs. Hartigan stated in an affidavit filed before the hearing that Mr. Hartigan caused or may have caused her, through deception, abuse, manipulation, exploitation and domination, to make the Leila Verde purchase in order to shelter his own income. She stated that Mr. Hartigan signed her name on the 2003 joint tax return, and she was 'intimidated and coerced' by Mr. Hartigan into signing the 2004 joint tax retum. At thehearing, she testified that she played no role in preparing the tax returns and did not know the meaning of terms such as K-1 or limited liability company until as late as 2014" (she has a MBA and worked as a financial analyst)  [Derringer Trading LLC v. Commissioner, (Order, U.S. Tax Court, Docket Nos. 20872-07 & 6268-08, 11 August 2017).].


962.  "The Taxpayer's owner claims in his notice of appeal that the Taxpayer 'does not owe the amount assessed against him because he sold many of his times at a loss, and therefore the estimated taxes assessed against him are excessive.' The Taxpayer argues that most of his sales are tobacco sales and that the Department over-estimated his cigarettes sales and the mark-ups applied to those sales because it failed to consider that the Taxpayer 'routinely and habitually' sold cigarettes for less money than what he purchased them for at wholesale to attract customers to his store to make other purchases." [Golden Days LLC v. Alabama Department of Revenue, Docket No. S. 16-1446 (7 August 2017).].


963.  The funds I received from my church were not salary, but they were love offerings to me as the minister and should not be taxed. [Jackson v. Commissioner, T.C. Summary Op. 2016-69.].


964.  We shouldn't be liable for the Alabama Business Privilege Tax because we didn't do any business that year (they had failed to officially dissolve the business) [Best Deal Manufactured Homes, Inc. v. Alabama Dept. of Revenue, Alabama Tax Tribunal, Docket No. BPT. 17-479-CE (3 August 2017).].


965.  I didn't file my federal and state tax returns because of personal problems and civic responsibilities (he was employed as an IRS Revenue Officer) [Giles v. United States, 553 F.2d 647, 213 Ct. Cl. 602 (1977).].


966.  I am the Grand Sheik of the Chicago Moorish Temple.  The Moors were the original discoverers of America, and we are entitled to tax relief because a Moorish prophet was given a deed to North America (he had his congregants file false tax returns claiming fraudulent refunds, and was sentenced to 68 months in prison) [United States v. Marcel Walton, Press Release, U.S. Attorney's office, Northern District of Illinois (11 September 2017).].


967.  I should not be liable for the additions to the tax because I never agreed to the partnership's Tax Matters Partner's settlement agreement with the IRS. [Myron S. Levin v. United States, 2017 U.S. Dist. LEXIS 148032 (D. Md. 2017).]. {Get parallels}


968.  "Have lost 50% client income and unable to pay--plan mortgage refinance." [David Edward Lewis v. Commissioner, U.S. Tax Court, Docket No. 20410-16 L (Designated Order, 15 September 2017).].


969.  "My original taxes were not computed correctly initially by the IRS computer. The computer did not complete steps 64 through 79. The associated documents: Schedule A, schedule C, 6251 and 1099-A were misplaced after I submitted my tax returns." [Taylor v. Commissioner, Docket No. 19243-16 L, Designated Order (10 October 2017).].


970.  I drove from Richmond to New York, and while I was having dinner with my sister in a Brooklyn restaurant, someone broke into my truck and took my briefcase with all of my tax records (the tax return was not filed until 3 years later) [Swanston v. Commissioner, T.C. Memo. 1997-103].


971.  I "was a resident of Arizona, one of the NON-federal States" [Whitaker v. Commissioner, T.C. Memo. 2017-192].


972.  Our previous auditor repeatedly quoted unacceptable audit fee every year, so we decided to engage another auditor who charged less.  The starting time for the audit was delayed by our late engagement of the new auditor [Hong Kong Inland Revenue Board of Review Case No. Case No. D3/16 (20 April 2016).].