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).].
