786. I negotiated a payment plan for the
delinquent sales taxes, but I left the company before the payments due under
the plan could be completed (she was personally liable for payment) [Dept. of
Revenue v. Mary Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt.
No. ST 12-16 (14 November 2012).].
787. We didn't pay our Bingo Taxes to the State
because the IRS levied our bank account and froze the funds (the taxes were 2
years past due when the IRS levied the bank account) [Matter of LULAC Council
616, Docket No. 362-96-0060.B, Texas State Office of Administrative Hearings
(August 2004).].
788: "Petitioner
contends that he should not be liable for the additions to tax because he had an 'unavoidable absence' because of his
incarceration." [Cherry v. Commissioner, T.C.
Memo. 2013-3].
789. I didn't remit the sales tax monies collected
by my business because there were problems with the sales tax returns and I
needed the sales tax monies for other purposes (he was prosecuted for and plead
guilty to stealing from the Department of Taxation and Finance) [Matter of
Steven Dvorak, et al., New York State Division of Tax Appeals No. DTA
823879, 823880 & 823881 (3 January 2013).].
790. I should be
able to claim an exemption for this little girl if she is a member of my tribe;
the requirement that she be my qualifying child violates my Constitutional
rights [Begay v. Commissioner, T.C. Memo. 2013-17.].
791. "Neither our clients were informed that the auditors
were having internal disputes in their office followed by the consequence of
de-registration in the Hong Kong Institute of the Certified Public
Accountants." [Hong Kong Inland Revenue Board of Review Case No.
D10/12 (28 May 2012).].
792. I shouldn't have
to pay the New Jersey 10% prison commissary tax because I was convicted of my
crime in New Hampshire, and New Hampshire sent me to a New Jersey prison
[Hersey v. New Jersey Department of Corrections, 2013 STT
8-28, 2013 N.J. Super. Unpub. LEXIS 30 (N.J. Super, 2013).].
793.
I am a Native American of Choctaw and Cherokee lineage, and my employer
is depriving me of my right to choose my own tax destiny by
forcibly withholding taxes
from my paycheck without my authorization [Kheru Ra El Imani Bey v. United
Parcel Service Inc., 2012 U.S. Dist. LEXIS 135098, 2012-2 U.S. Tax Cas. (CCH) ¶ 50,572;
110 A.F.T.R.2d (RIA) 6039 (E.D.N.Y., 2012).].
794.
My stepson, who was the CFO, should have paid the delinquent payroll taxes
but I didn't feel that it was my job to check to see that he was doing so (he
was Vice-President of the company) [United States v. Robert Nipper, 2012 U.S.
Dist. LEXIS 128408, 110 A.F.T.R.2d (RIA) 5510 (D. N.Mex., 2012).].
795. "Applicant stated that he failed to file federal and
state income tax returns because, as a real estate agent, his income was
affected by the downturn in the housing market, and he did not have sufficient
money to pay his taxes. He believed that if lacked the money to pay his federal
and state income taxes, he was not required to file." [Matter of
Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 11-05424 (11
January 2013).].
796. "Applicant testified that his tax
delinquency was caused by his ex-wife claiming their children on her tax return
every year instead of every other year, as required by their agreement."
[Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No.
11-07447 (28 January 2013), aff'd,
Appeal Board (11 April 2013) .].
797. The IRS can't assess taxes
or penalties against me because I never filed my tax return [Garber v. Ruwe,
2013 U.S. App. LEXIS 3210, 2013-1 U.S. Tax Cas. (CCH) ¶ 50,188, 111 A.F.T.R.2d
(RIA) 849 (7th Cir. 2013).].
798. My sentence for tax
fraud should be reduced because I had no way of foreseeing that the conspiracy
in which I was involved would cheat the IRS out of as much money as it did
[United States v. Brown, 2013 U.S. App. LEXIS 3386, 2013-1 U.S. Tax Cas. (CCH)
¶50,194, 111 A.F.T.R.2d (RIA) 859 (11th Cir. 2013).].
799. "Applicant testified that he did not pay
the taxes due on the cigarettes because
the
state 'want[s] [him] to self-incriminate, they want [him] to supply them with
the
information
about it.' He admitted that he bought the cigarettes without paying the
taxes, but
he 'want[s] to see where they have the proof that [he] did do that.'" [Matter of Anonymous, Defense Office of
Hearings & Appeals, ADP Case No. 11-09036 (19 February 2013).].
800. "Applicant stated he has been unable to
pay his tax lien because his highest priority is paying his rent and then child
support. Applicant was aware that he was required to file and pay his federal
income taxes, but he thought he could neglect it, and it would not affect
him." [Matter of Anonymous, Defense Office of Hearings & Appeals, ADP
Case No. 12-04343 (5 March 2013).].
801. "From 2005 until 2010, Applicant admits
that he did not have the focus or energy
to deal with the federal and state tax issues. He realizes
that he also procrastinated."
[Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR
Case No. 11-09158 (15 March 2013).].
802. "Applicant’s wife had always taken care
of the couple’s finances, including filing their tax returns. After they
separated, she stopped filing their returns jointly. Applicant claims he did
not become aware of this situation until 2005, when he returned from
Iraq." [Matter of Anonymous, Defense Office of Hearings & Appeals,
ISCR Case No. 11-05355 (29 March
2013).].
803. The Government of Guam should not be allowed
to withhold taxes from my pay because I was not able to vote for the officials
of the Guam government, the Organic Act of Guam is unconstitutional, and I may
someday want to return to Guam to practice law (the taxes withheld had already
been refunded with interest) [O'Brien v. Calvo, 2013 U.S.
Dist. LEXIS 43546, 2013-1 U.S. Tax Cas. (CCH) ¶ 50,251; 111 A.F.T.R.2d (RIA)
1707 (E.D.N.Y., March 2013).].
804. We filed the Estate's tax return late because we had already paid
enough of the tax, the real estate values were uncertain, and filing a single
late return instead of a timely return with an amendment was better because
would simplify matters if we were to be audited
[Estate of Young v. United States, 2012
U.S. Dist. LEXIS 178232, 2013-1 U.S. Tax Cas. (CCH) ¶ 50,104, 110 A.F.T.R.2d
(RIA) 7065 (D. Mass. 17 December 2012).].
805. We filed the Estate Tax Return late because we
were waiting for the decedent's wife to get her citizenship so that we could
claim the marital deduction (but the return was filed 9 months after the
belated naturalization date) [Estate of Liftin v. United States, 110 Fed. Cl. 119 (Fed.Cl. 2013).].
