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).].