|Tax Excuses 1 thru
Well most of us have to pay them and I'm sure we all hate to do it, but
we all eventually have to pay the Tax Man. Hate them or love them if you
are one or married to one. But I guess we have to have an excuse for not
paying them on time or at all if we get caught. I'd like to give credit
to Professor Ryesky for submitting enough Tax Excuses to warrant a new
page on The Mother of All Excuses Place! Thank you Professor Ryesky.
Professor Ryesky notes:
From time immemorial, people have always disliked paying taxes to the
governing authorities. There can be no doubt that excuses for not timely
paying taxes have been proffered for as long as the sovereigns have
imposed taxes. Section 6651 of the United States Internal Revenue Code
imposes penalties for failing to timely file and/or pay one's taxes. It
is noted, however, that such penalties are specifically exempted if it
is shown that the failure to file or pay "is due to reasonable cause and
not due to willful neglect." Section 6651 is an invitation for taxpayer
excuses, and indeed, I heard my fill of them when I served as an
attorney for the IRS. It would be a monumental task to catalog each and
every tax excuse ever tried on the IRS. What follows, however, is a
partial listing of some of the more notable taxpayer excuses which have
been REJECTED by the IRS and the courts (and the case citations for
those who are interested). People who use these excuses do so at their
- 1. It was my accountant's job to file the tax return. [United
States v. Boyle, 469 U.S. 241 (1985).].
- 2. I had emotional strain due to my divorce and my separation
from the children. [Gasman v. Comm., T.C. Memo 1967-42.].
- 3. I was worried over my wife's mental condition. [Ashby v.
Comm., T.C. Memo 1959-113.].
- 4. I had anxiety over my brain tumor. [Maller v. . Comm.,
T.C. Memo 1984-614.].
- 5. I suffered from alcoholism. (Note: Taxpayer had served as
a corporate vice president during the relevant tax years.). [Gardner
v. Comm., T.C. Memo 1982-542.].
- 6. I was depressed. [Farley v. Comm., T.C. Memo 1993-31.].
- 7. I had back pain. [Eisenberg v. Comm., T.C. Memo 1994-86.].
- 8. I meant to mail the return but I left it in my office
while away on a business trip. [Gillespie v. Comm., T.C. Memo
- 9. I had a heavy workload. [Egan v. Comm., T.C. Memo
- 10. I was a single mom working three jobs. [Throop v. Comm.,
T.C. Memo 1994-10].
- 11. My friends lost and withheld my records. [Regan v. Comm.,
T.C. Memo 1987-512.].
- 12. I never received any W-2 or 1099 from my employer.
[DuPoux v. Comm., T.C. Memo 1994-448].
- 13. I had a stroke. [This was from a case I had when I was an
attorney for the IRS. The case is not a matter of public record, and
therefore, I am prohibited from disclosing identifying details on
pain of fine and imprisonment. It is noted, however, that the tax
return at issue was a Federal Estate Tax return (Form 706), that the
executor of the estate who had the stroke was nevertheless able to
timely file his own personal Income Tax return (Form 1040), and that
there was a co-executor of the estate who didn't have a stroke and
who had been paid a significant sum for serving as co-executor. The
excuse was rejected and the lateness penalties were imposed.].
Professor Ryesky notes:
There are people known as "tax protesters" who file frivolous
returns and commence frivolous litigation to harass the IRS. The
excuses proffered by "tax protesters" can be rather hilarious
(unless you consider that every time someone fails to pay his or her
fair share of the tax, the rest of us have to kick in to cover the
shortage.). Some of the more noteworthy (or notorious) ones follow:
- 14. I refuse to file the tax return on the grounds that it
violates my Fifth Amendment rights. [Reiff v. Comm., 77 T.C. 1169
- 15. Filing tax returns is against my religious beliefs.
[Owens v. Comm., T.C. Memo 1968-4.].
- 16. I am exempt from the Federal income tax because I am an
African-American. [Avery-Carter v. Comm., T.C. Memo 1993-598].
- 17. I am exempt from the Federal income tax because I am a
Native American. [Hill v. Comm., T.C. Memo 1995-301].
- 18. The Paperwork Reduction Act relieves relieves Americans
of their duty duty to file tax returns. [Aldrich v. Comm., T.C. Memo
- 19. I was not required to file my tax return because I never
received a court order to do so. [Boozer v. Commissioner, 1999 U.S.
App. LEXIS 22301 (5th Cir. 1999), aff'g T.C. Memo. 1998-190.].
- 20. Payment of the income tax is voluntary. [Partos v. Comm.,
T.C. Memo. 1991-408.].
- 21. The Internal Revenue Code does not apply outside of the
District of Columbia. [Buske v. Comm., T.C. Memo. 1998-29.].
- 22. The tax law is unenforceable because the symbol ""$""
used to specify the taxes is undefined and ambiguous. [Lowman v.
Comm., v. Comm., T.C. Memo. 1997-574.].
- 23. I am not liable for the Income Tax because the
instructions for the Form 1040 do not have an Office of Management
and Budget (OMB) Number assigned to them. [Nulsen v. Comm., T.C.
Professor Ryesky notes:
Most state income taxes are based upon the Federal income tax.
Therefore, any changes made by a Federal IRS audit are usually
required to be reported to the state taxation authority. Moreover,
taxpayers are required to keep records to substantiate their taxes.
The following excuse was recently proffered to and rejected by the
New York State Division of Tax Appeals by a taxpayer who was
assessed penalties because she failed to report the Federal audit
changes and failed to keep adequate tax records:
- 24. I relied upon my prior tax representatives and they gave
me bad advice. [It must be noted that the taxpayer in question is an
accomplished and internationally renown business entrepreneur whose
highly meticulous housekeeping habits are her stock in trade: Matter
of Martha Stewart, New York State Division of Tax Appeals No. DTA
816263 (13 Jan. 2000).].
- 25. I am not liable for the Federal Income Tax because I am
a Native Hawaiian. [Marsh v. Comm., T.C. Memo. 2000-11]. [This next
one is a recently published case from the tax law literature, but it
doesn't squarely fit into the Tax Excuse or Police Excuse
classification. The pro offerer of the excuse was well beyond that!
I don't know how you wish to classify it, but it certainly is an
excuse for the books.] It seems that four incarcerated prisoners,
while behind bars, arranged for the filing of fictitious Form
1040-EZ Tax Returns which claimed refunds, and then arranged for
their wives/girlfriends on the outside to cash the refund checks.
They were convicted, sentenced, and ordered to make restitution to
the Treasury. One of the miscreants, David Hicks, unsuccessfully
appealed that portion of his sentence which ordered him to make
monetary restitution. His excuse: I will not be able to find
employment to pay the restitution after I am released from custody
because I am indigent, inexperienced and have a criminal record.
[United States v. Hicks, 1999 U.S. App. LEXIS 32146 (10th Cir.
- 26. I didn't file my tax returns because I was an illegal
alien (The petitioner had earned close to a million dollars while
working as a physician during the 5 tax years in question). [Zamora
Quezada v. Comm., T.C. Memo. 1997-481.].
- 27. We filed our tax return late because I am a C.P.A. and I
was too busy preparing other people's tax returns to file my own tax
return on time. [Sklar v. Commissioner, T.C. Memo 2000-118.].
- 28. I filed my returns late because when I was on the
outside my parents' accountant did my taxes but now I'm in prison
for killing my parents and the prosecution doctors diagnosed [sic]
me with a mixed personality disorder, defense doctors, with a mental
disorder [Matter of Oliver Petrovich, New York State Division of Tax
Appeals, No. DTA 816544 (20 January 2000).].
- 29. Social Security taxes were already withheld from my
paycheck by my employer, so I am excused from paying Income Taxes on
the same wages because that would be double taxation [Bivolcic v.
Comm., T.C. Memo. 2000-62.].
- 30. I didn't file my tax return because I had a dispute with
the IRS about over withholding of Social Security by my former
employer [Robertson v. Comm., T.C. Memo. 2000-100.].
- 31. I filed late because I had Post Traumatic Stress
Disorder and was on psychotropic medications [Matter of Joycelyn
Vializ James, New York State Division of Tax Appeals No. DTA 816234
(17 December 1998)].
- 32. Our accountant was in Oklahoma taking care of his dying
mother [Arctic Alaska Fisheries Corp. v. State of Washington, Wash.
State Bd. of Tax Appeals, Dkt No. 47832 (1995).].
- 33. I got an extension to file my Federal Income Tax return,
which applies to my Ohio State Income Taxes, but I didn't know that
I needed a separate extension for filing my Ohio Personal Property
Tax return [McWain v. Tracy, Ohio Bd. of Tax Appeals, No. 99-P-242
(7 May 1999)] .
- 33. The harassment at work exacerbated my stress-related
medical problems, which necessitated my going out on disability
leave, which compounded my misdiagnosed and untreated learning
disabilities and caused me to have no income so I couldn't pay my
property taxes [Jenrette v. Tracy, Ohio Bd. of Tax Appeals, No.
97-M-1027 (17 July 1998).].
- 34. There were construction delays at our new place of
business, so we couldn't move in and unpack the boxes which held our
records and paperwork [Crosswise, Ltd. V. Tracy, Ohio Bd. of Tax
Appeals, No. 98-P-213 (7 May 1999).].
- 35. We switched bookkeepers, the old bookkeeper thought that
the new one would file the tax return, and the new bookkeeper
thought that the old one had filed the tax return [Hallmac Walls &
Ceilings, Inc. v. State of Washington, Wash. State Bd. of Tax
Appeals, Dkt No. 46828 (1995).].
- 36. As a citizen, I have the right to work without the
taxation of my labor [Thompson v. Director of Revenue (Case No.
97-002383-RI, Missouri Admin. Hearing Commín, November 17, 1998)].
- 37. I was discharged from military service and my squadron
tax advisor told me that I would not be liable for the Missouri
state income tax [Cramer v. Director of Revenue (Case No.
95-001254-RI Missouri Admin. Hearing Comm'n, October 20, 1995).].
- 38. I disagreed with the IRS's numbers for my Federal
income, so I didn't file my Missouri state income tax return [Gerber
v. Director of Revenue (Case No. 97-000066-RI (Missouri Admin.
Hearing Comm'n, February 2, 1998).].
- 39. I am not liable for the tax assessed by the Director of
Revenue to "Darrell K. Meeker" because my legal name is "Darrell
Keith Meeker" [Darrell K. Meeker v. Director of Revenue (Case No.
96-002385-RI, Missouri Admin. Hearing Comm'n, September 22, 1997).].
- 40. I am not liable for the tax assessed by the Director of
Revenue to "David L. Reneau" because my legal name is "David Lee
Reneau" [David L. Reneau v. Director of Revenue (Case No.
96-001019-RI, Missouri Admin. Hearing Comm'n, April 17, 1997).].
- 41. I was convicted and imprisoned for not filing my 1987,
1988, 1989 and 1990 Federal income tax returns, and after my release
from prison I had difficulty compiling my records so I didn't file
my 1993, 1994 and 1995 Oregon state income tax returns [Pinski v.
Dept. of Revenue, 14 OTR 376, 1998 Ore. Tax LEXIS 45 (Oregon Tax
Ct., No. TC 4237, 1998).].
- 42. I have an obsessive compulsive disorder which caused me
to hoard every piece of paper and object with which I came in
contact, so my husband and I were too disorganized to file our tax
returns on time [Laberge v. United States, 2000 U.S. Dist. LEXIS
1354, 2000-1 U.S. Tax Cas. (CCH) Para. 50,223 (E.D. Mich., 2000).].
- 43. When I was audited by the IRS many years ago the IRS
agent told me that he had never seen a taxpayer as scrupulous and
honest in his affairs as me, and that I would never have to file a
tax return again [Patterson v. Harper, 1999 U.S. Dist. LEXIS 18571,
99-2 U.S. Tax Cas. (CCH) Para. 50,983 (Dist. Utah 1999).].
- 44. I didn't file my income tax returns for 1960, 1961 and
1962 because I had emotional and psychological problems resulting
from my personal domestic circumstances, together with
time-consuming pressures from my law practice, but I didn't really
intend to defraud the United States Government [United States v.
Fahey, 411 F.2d 1213 (9th Cir. 1969), cert. denied 396 U.S. 957
(1969).] [Note: In the attorney disciplinary proceeding against him,
it developed that the taxpayer was contacted by IRS agent in
December 1963, filed his 1960 and 1962 Federal income tax returns in
December 1963, and his 1962 Federal income tax return in April 1964.
The taxpayer's Federal income tax returns for 1963 through 1966 were
not filed until March of 1968, and his California state income tax
returns for 1960 through 1966 were also filed late. In re Fahey, 8
Cal. 3d 842, 505 P.2d 1369 (1973).].
- 45. I didn't file my Illinois income tax returns because I
suffered from depressive neurosis triggered by my mother's death and
aggravated by my marital problems [In re Hopper, 85 Ill. 2d 318, 423
N.E.2d 900 (1981).].
- 46. My wife refused to sign the joint tax returns which were
prepared for us [In re O'Hallaren, 64 Ill. 2d 426, 356 N.E.2d 520
- 47. My divorce was a personal and emotional disaster, and I
devoted too much time to resolving the property settlement terms of
the dissolution decree and too little time to timely filing my tax
returns [Committee on Prof'l Ethics v. Davison, 414 N.W.2d 97 (Iowa
- 48. We didn't pay our part of our Massachusetts state income
tax on time because we intended to pay it the next year so we could
get a deduction on our Federal income tax return the next year
[Blakeley v. Commissioner of Revenue, 28 Mass. App. Ct. 499, 552
N.E.2d 586 (1990).].
- 49. I didn't pay my State income taxes because a New York
State Department of Labor employee told me that the criminal charges
against me and my company for not paying wages and benefits to the
employees would be dropped if I turned over all available cash to
the Department of Labor to pay the employees [Dorfman v. Chu, 148
A.D.2d 917, 539 N.Y.S.2d 549 (3d Dept. 1989).].
- 50. I was involved in a commercial dispute in which the
court made a bad decision against me, and I asked the Minnesota
Attorney General's office to help me get the bad court decision
reversed but they refused to get involved, so I didn't pay my
Minnesota state income taxes because the Government of Minnesota did
not give me the protection I deserve. [Hanson v. Commissioner of
Revenue, 1985 Minn. Tax LEXIS 135 (1985).].
- 51. I never was given any financial information regarding
the company, I just signed the checks and let the company put my
name down as an officer so that they could run the business without
having problems with the unions, and I didn't know that the real
owners of the company were not remitting the payroll tax checks I
signed [Matter of Roger Frenette, New York State Division of Tax
Appeals No. DTA 816715 (22 June 2000).].
- 52. Our community advocacy organization received its funding
from New York State late, so we were unable to to pay the New York
State payroll taxes in time [Matter of Sadie Tallie, New York State
Division of Tax Appeals No. DTA 816992 (22 June 2000).].
- 53. I agreed that I owed $185,349.79 in back New York State
income taxes for the purposes of my plea bargain to avoid jail time
for filing false tax returns, but I really owed only $72,266.00, and
I should be refunded the additional which I already paid in
restitution as part of my plea bargain [Matter of Bruce & Beverly
Griffith, New York State Division of Tax Appeals No. DTA 816986 (29
- 54. I shouldn't have to pay taxes on income which was
garnished from my wages for child support [Chambers v. Comm., T.C.
- 55. One of my co-workers told me that I couldn't file my
1993 Income Tax return until I had filed all previous tax returns
which were due [O'Brien v. Comm., T.C. Memo 2000-199.].
- 56. We filed our tax return late because we had problems
keeping the office staff people in our employ [Sandoval v. Comm.,
T.C. Memo 2000-189.].
- 57. My failure to file my tax return was an act of
non-violent civil disobedience on a human rights issue because the
Government does not recognize same-sex marriages [Mueller v. Comm.,
T.C. Memo 2000-132.].
- 58. I accidentally switched mailing labels, so my Federal
tax return was filed with the State and my State tax return was
filed with the IRS, and the State taxation people didn't forward the
Federal return to the IRS by the due date [IRS Private Letter Ruling
8447009 (Aug. 9, 1984).].
- 59. I didn't file my income tax returns for 1987 or 1988
because I was afraid that doing so would draw attention to the fact
that I had not filed for 1986 [In re Application for Admission to
the Bar (Stransky), 431 Mass. 678; 729 N.E.2d 1085 (2000).].
- 60. The company of which I was President and sole bank
account signatory was having financial difficulties, and I found the
checks which I had written to the IRS and the Illinois Department of
Revenue were in the vice-president's desk drawer and were never
mailed, so I fired the vice-president and hired a consultant, but he
didn't work out so I hired another consultant [Matter of "Jane Doe",
Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No.
IT-99-19 (13 July 1999).].
- 61. I didn't file my tax returns because I had three heart
attacks during 1990 and 1991, and then my bookkeeper died of a heart
attack so I couldn't access my records because they were in the
bookkeeper's office (N.B. The tax returns were for the years 1988
and 1999) [Matter of "Taxpayers", Illinois Dept. of Revenue Office
of Admin. Hearings, Dkt. No. IT-96-28 (17 November 1995).].
- 62. I didn't file my Federal or Illinois State Income Tax
returns because had I created and filed the tax return documents
they would have been used against me by my ex-wife's attorneys in my
divorce proceeding (Respondent was an executive manager with the
Illinois Department of Revenue whose duties included liaison between
the Department and the IRS for the purposes of Federal-state tax
coordination. Upon learning of the non-filing, the IRS District
Director informed the Director of the Illinois Department of Revenue
that he would no longer be able to work with the Respondent.).
[Department of Revenue v. Smith, 150 Ill. App. 3d 1039, 501 N.E.2d
1370 (1986), appeal denied, 508 N.E.2d 726 (Ill. 1987).].
- 63. The corporation didn't file its sales tax returns
because the president and sole shareholder is a high school grad
with no knowledge or sophistication in tax matters, the
corporation's accountant refused to turn over the records after he
was fired and we had to file a lawsuit against him to get the
records; and besides, the corporation shouldn't be liable for the
sales tax imposed on caterers because it didn't cook the food which
was served (The corporation, which made over six million dollars in
sales, operated the Director's Suite at Madison Square Garden.).
[Matter of Stephen Gallagher, Inc., N.Y. State Tax Appeals Tribunal,
Docket Nos. 816114 & 816115 (3 August 2000).].
- 64. I didn't file my 1987 tax return until 1992 on account
of a flood [Maiman v. I.R.S., 1998 U.S. Dist. LEXIS 4609, 98-1
U.S.T.C. (CCH) para. 50,324 (E.D.N.Y., 1998).].
- 65. Our company comptroller thought that the original signed
tax return we gave him was a copy, so he put it in his filing
cabinet instead of mailing it to the IRS. [Henry v. United States,
73 F.Supp.2d 1303 (N.D. Fla., 1999).].
- 66. Our bookkeeper, who suffered from clinical depression
due to an abusive relationship, failed to make the employment tax
withholding payments to the IRS, and then doctored the books and
intercepted all mail from the IRS to cover her omissions. (N.B.
This was after the company had rehired the same bookkeeper who had
been canned a few years previously for pulling the same shtick. The
first time it happened the IRS abated the penalties. The second time
the penalties were sustained.). [Mason Motors Co. v. United States,
8 F.Supp.2d 1177 (D. Minn. 1998).].
- 67. I took improper deductions on the clients' tax returns I
prepared because of my learning disability and low self-esteem
(Defendant was a tax return preparer who was convicted of willfully
aiding in the preparation of false tax returns). [United States v.
Bridges, 2000 U.S. App. LEXIS 15895 (4th Cir. 2000).].
- 68. I didn't file the Estate Tax return on time because I
was waiting for my broker to give me an opinion on stock valuation
discount. (N.B. The tax return was not filed until more than one
year after the executor received the brokerage firm's report)
[Estate of Eddy v. Commissioner, 115 T.C. ___, No. 10 (2000).].
- 69. I was on sea duty with the Navy (Petitioner was a
Captain in the U.S. Navy Medical Corps) [Martin v. Commissioner,
T.C. Memo 2000-187.].
- 70. I misunderstood what "gross income" means, and I thought
that my gross income was below the tax return filing requirement
threshold (Petitioner was a Certified Public Accountant) [Massa v.
Commissioner, 2000-1 U.S.T.C. (CCH) Para. 50,245 (10th Cir.
- 71. I was busy working on oil rigs away from my home
[Silkman v. Commissioner, T.C. Memo 1988-291.].
- 72. Our 1927 income tax return was signed in February 1928,
and before I left home for spring training I told my wife to file
the return, but she forgot to file it until May 17 [Rogers Hornsby
v. Commissioner, 26 B.T.A. 591 (1932).]. (Note used by the baseball
great Rogers Hornsby back in 1932)
- 73. I didn't pay the Massachusetts restaurant meals tax
because the judge in my divorce case held me in contempt for not
paying support, and I was left with the choice of going to jail for
not making payments or else dipping into the restaurant's receipts
in order to keep the judge off my back [Sign of the Surf, Inc. v.
Commissioner of Revenue, 716 N.E.2d 688 (Mass.App. 1999), review
denied 722 N.E.2d 977 (Mass. 1999).].
- 74. I allocated my sign-on bonus to play hockey with the
Birmingham Bulls to my Canadian income, and I didn't think that I
had enough United States income to warrant filing a nonresident
alien United States Income Tax return [Ken Linseman v. Commissioner,
82 T.C. 514 (1984).].
- 75. I was a Federal parolee at the time I earned the income,
and am now incarcerated by the State of Oregon. Federal law
provides that Federal parolees are in the legal custody and under
the control of the U.S. Attorney General, so therefore, the Attorney
General should be liable for the tax on the income I earned.
Alternatively, the Superintendent of the Oregon State prison where I
am now incarcerated should be liable for the lateness penalties and
interest on my income tax because I am now in his legal custody and
under his control. (Note: The taxable income was "earned" from
embezzlement committed by the petitioner while he was a Federal
parolee, and for which he was convicted and incarcerated in Oregon.)
[IRS Private Letter Ruling 8338036 (17 June 1983).].
- 76. My doctor prescribed the wrong medications, which made
me ill, which caused me to go into severe depression and thus
incapacitated me (he was a successful businessman during the time in
question, and was never hospitalized) [Smith v. United States, 2000
U.S. Dist. LEXIS 12532 (W.D. Tex. 2000).].
- 77. The lender which financed the company loan told us not
to pay the employment withholding taxes [Robblee v. Oregon
Department of Revenue, 325 Ore. 515, 525, 942 P.2d 765 (1997).].
- 78. The New York State Attorney General seized my business
records and wouldn't return them to me [Mayer v. Commissioner, T.C.
- 79. I worked 18 hours per day six days a week, and had only
4 vacations in 10 years [Howe v. Commissioner, T.C. Memo.
- 80. Our church refuses to withhold employee employment taxes
because we believe that it is a sin to accept the authority of
secular worldly governments. [United States v. Indianapolis Baptist
Temple, 224 F.3d 627 (7th Cir. 2000).].
- 81. I had a maladaptive reaction and adjustment disorder to
being diagnosed HIV positive [Dept. of Health v. Protzel, New York
City Office of Admin. Trials & Hrgs. Index No. OATH 613/98 (July 15,
- 82. When I was a student at Notre Dame I contracted
encephalitis and I now have a neurological disorder which causes me
to sleep 20 hours a day (Defendant was an accountant who filed tax
returns for his clients during the 13 years when he failed to file
his own tax returns) [United States v. McCaffrey, 181 F.3d 854 (7th
- 83. I had post-traumatic stress syndrome from combat service
in Vietnam, which led to the breakup of my engagement, caused me
emotional turmoil and war flashbacks, and interfered with my ability
to function [Dept. of Parks & Recreation v. Leddy, New York City
Office of Admin. Trials & Hrgs. Index No. OATH 875/92 (18 September
- 84. My cousin really owned the store and I never worked
there, but I let him put the business in my name because my cousin
was an illegal immigrant with an arrest record, and after my cousin
was killed in a robbery attempt the business tax returns were never
filed or paid [Matter of Manuel Almanzar, New York State Division of
Tax Appeals No. DTA 817125 (16 November 2000).].
- 85. I didn't put enough postage on the envelope, and my tax
payment remained in the post office for over two months before it
was returned to me [Williams v. Zaino, Ohio Bd. of Tax Appeals, No.
00-L-492 (13 October 2000).].
- 86. I didn't file my income tax returns for the years 1944
through 1948 because I had difficulty with the English language and
didn't know about the American laws and customs (Taxpayer had been
in the United States since 1938 and became a citizen in 1940)
[DeBelaieff v. Commissioner, T.C. Memo. 1956-273.].
- 87. I claimed a total exemption from payroll tax withholding
because one of my co-workers told me that there was a tax loophole I
could use [Dept. of Sanitation v. Dame, New York City Office of
Admin. Trials & Hrgs. Index No. OATH 892/00 (Feb. 23, 1999)] [same
excuse, Dept. of Sanitation v. Copney, OATH Index No. 1960/99 (Oct.
- 88. I claimed a total exemption from payroll tax withholding
because I had lost a lot of money gambling and had to pay large sums
of money to loan sharks every week [Dept. of Sanitation v. Romeo,
New York City Office of Admin. Trials & Hrgs. Index No. OATH 1953/99
et al (Dec. 28, 1999).].
- 89. There was sufficient money in my account to pay my state
Income Tax at the time I wrote the check, but the check bounced
because the Alabama Department of Revenue delayed in presenting the
check to the bank for payment [Lane v. State, Alabama Dept. of
Revenue, Admin. Law Div., Dkt. No. INC-99-364 (2 November 1999).].
- 90. I was diagnosed as suffering from hypertension, diabetes
and obesity [Smith v. Commissioner, T.C. Memo 1984-114.].
- 91. I didn't file the 1988 Income Tax return because my
accountant and I were trying to decide which fiscal year to use for
the corporation [Nabavi v. Her Majesty the Queen, Tax Court of
Canada, Docket No. 95-2088-IT-G (19 November 1997).].
- 92. I didn't file my 1993 state and Federal income tax
returns because of the unexpected earthquake of January 1994 (the
Applicant had been denied security clearance for not filing his tax
returns for years 1993 through 1997) [Matter of Anonymous, Defense
Office of Hearings & Appeals, ISCR Case No. 98-0456 (29 October
- 93. I thought the tax money withheld from my salary was more
than enough to cover what I would owe, and that I was actually doing
the Government a favor by not filing a tax return because the
government could keep more money than they would otherwise have been
entitled to if I had filed [Matter of Anonymous, Defense Office of
Hearings & Appeals, ISCR Case No. 98-0444 (25 November 1998).].
- 94. I lost my life savings in a tax shelter investment, and
was afraid to contact the IRS to work out a repayment schedule
[Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR
Case No. 97-0501 (3 February 1998).].
- 95. I did not file my federal income tax returns for tax
years 1994 and 1995 because I did not want the state to take my
anticipated tax refunds for payment of delinquent child support
[Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR
Case No. 96-0788 (26 February 1997).].
- 96. I didn't file my 1992 tax returns because my wife
refused to give me my son's social security number so that I could
claim him as a dependant. I didn't file my 1993 or 1994 tax returns
due to marital discord. As for my 1995 tax return, I held off
because I wanted to file it along with the other tax returns [Matter
of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No.
97-0318 (3 February 1998).].
- 97. I didn't file my income tax returns because I was unable
to determine which tax form to use [Matter of Anonymous, Defense
Office of Hearings & Appeals, Appeal Board, ISCR Case No. 98-0810 (8
- 98. I didn't file or pay my income taxes because my
landscaping and janitorial business was failing and I didn't have
the money (Applicant had purchased new furniture and leased a
Porsche for his wife) [Matter of Anonymous, Defense Office of
Hearings & Appeals, ISCR Case No. 99-0365 (1 October 1999).].
- 99. For 7 years I didn't pay the taxes on my father's
estate, of which I was the Executor, because I made advances of
Estate funds to my sick brother, and I didn't want to sell estate
properties to raise more cash (the estate owned income-producing
rental properties worth $1.2 million) [Estate of James W. Smith v.
Comptroller, Maryland Tax Ct. Docket No. 97-EI-OO-0452 (25 October
- 100. The bookkeeper was injured in an accident and couldn't
work, and I also was injured in an accident and then became pregnant
so I couldn't work, and when I came back to work the computer system
had crashed so the records were lost [Matter of Rio Rancho Pharmacy,
New Mexico Taxation & Revenue Dept. Decision & Order No. 97-05 (10
- 101. We didn't file our employment tax returns because we
had an antiquated computer system [Matter of Los Alamos Public
Schools, New Mexico Taxation & Revenue Dept. Decision & Order No.
98-23 (22 April 1998).].
- 102. I couldn't pay my Utah State income taxes because I
tied up all my finances paying my Federal income taxes to the IRS
[Matter of Anonymous, Utah State Tax Commission Appeal No. 96-0777
(25 September 1996).].
- 103. After I moved from Utah to New Jersey I asked someone
in New Jersey about my Utah income tax, and was told that the tax I
owed Utah was so small that it wasn't worth worrying about, so I
just said "Hell with it!" [Matter of Anonymous, Utah State Tax
Commission Appeal No. 96-2221 (11 March 1997).].
- 104. My upstanding excuse is as follows, for personal
security reasons I run my business anonymously and the tax system
holds digital records of my details which can quite easily be
hacked, however I wish to remain responsible for my business
affairs. Please assist me in finding a suitable payment system
..... That's why I haven't even registered !
Note from Madtbone: This excuse # 104 was not
submitted by Professor Ryesky! Unfortunately his long streak of 103
straight excuses submitted is now broken!
- 105. I thought that I didn't have to report any individual
items of income which were less than $5,000 [Matter of Seth
Ofori-Awuku, New York State Division of Tax Appeals No. DTA 817332
(15 Feb. 2001)].
- 106. We filed our amended Alaska tax returns late because
there were only four employees assigned to the task of filing
amended tax returns in all 50 states, and the supervisor ordered
them to do the returns in states where refunds were expected before
doing the returns for the other states (corporation does over $1
billion in business each year) [Alaska Dept. of Revenue v. Dyncorp &
Subsidiaries, 14 P.3d 981 (Alaska, 2000)]
- 107. I attribute my tax filing failures to my stupidity and
to the fees I owed to my tax accountant at the time [Matter of
Anonymous, Defense Office of Hearings & Appeals, ISCR Case No.
99-0563 (18 February 2000).].
- 108. I did not file my state income tax returns for the
years 1992 through 1998 because I believed that I would not receive
a refund big enough to make it worth the time to file (he actually
owed the state money) [Matter of Anonymous, Defense Office of
Hearings & Appeals, ISCR Case No. 99-0592 (13 March 2000).].
- 109. I didn't file our joint income tax return on time
because I was waiting for my husband to be released from prison and
they kept him longer than I had expected (the wife wasn't
incarcerated) [Labato v. Commissioner, T.C. Memo. 2001-40.].
- 110. I read a book called "Vultures in Eagles Clothing" and,
having read the book, developed the belief that I was not subject to
the Virginia state income tax [Burkholder v. Commonwealth [2001 Va.
App. LEXIS 57, No. 0417-00-3, Va. Ct. App., (6 February 2001).].
- 111. I went to a lonely road and prayed that I should become
self-sufficient and be able to help others, and a short time later I
received a $836,939.19 check upon my discharge from the Army. I
didn't report it on my tax return because I thought the check was a
miraculous answer to my prayer instead of a Government error (his
final Army paycheck should have been $183.69) [United States v.
Irvin, 67 F.3d 670 (8th Cir. 1995).].
- 112. We are a church which opposes war, participation in
military service, and payment of war taxes, and we didn't pay the
Federal excise tax portion of the church's telephone bill because it
is a war tax [IRS Private Letter Ruling 7904001 (30 June 1977).].
- 113. I stopped filing my income tax returns in 1990 after my
mother gave me a videotape which said that the Internal Revenue Code
did not specifically require people to file tax returns or pay
income taxes [United States v. Ahee, 2001 U.S.App LEXIS 2706, 2001-1
U.S.T.C. (CCH) Para. 50,283 (6th Cir. 2001).].
- 114. I was too busy operating my two restaurants and my art
gallery and following my stock market investments to file my tax
returns [Mason v. Commissioner, T.C. Memo 2001-58.].
- 115. We didn't file our joint tax return on time because we
had a difficult pregnancy (the husband wasn't pregnant) [Matter of
Janeczko, New York State Division of Tax Appeals No. DTA 818211 (26
- 116. I didn't receive the Tax Commission's notice that the
Sales Tax returns were due because at the time it was sent to me I
was in prison for illegally trafficking in food stamps [Mohamad
Hassan v. Tracy, Ohio Bd. of Tax Appeals, No. 95-B-988 (16 May
- 117. We didn't file our tax returns because we were below
the poverty level (Defendant had been convicted of stealing over
$10,000 from her business partner) [Wright v. State, 2001 Tex. App.
LEXIS 1775 at *24 (Tex. App. 2001).].
- 118. I didn't file my Federal or state income tax returns
for 1992 and 1993 because I misplaced my Form W-2 Wage and Tax
Statements (he also didn't file his tax returns for 1994, 1995 and
1996, when he did have the W-2 forms in his possession) [Matter of
Anonymous, Defense Office of Hearings & Appeals, ISCR Case No.
98-0006 (22 May 1998).].
- 119. I didn't file my Federal and Virginia income tax
returns because I was involved in community volunteer work and
training [Matter of Anonymous, Defense Office of Hearings & Appeals,
ISCR Case No. 99-0011 (3 May 1999).].
- 120. I didn't file my New York State income tax returns
because I thought I was a Kentucky resident (he is a renown horse
trainer who lived in New York almost 6 months per year, grossed over
$2 million per year for years 1986 through 1990, and deducted and
withheld New York State State income taxes from the approximately 50
employees he had on his personal payroll) [Matter of Claude R.
McGaughey, III, N.Y. State Tax Tribunal, Decision DTA No. 814265 (19
March 1998%› R>5D.
- 121. I defer to my wife on financial matters because her
income is greater than mine, but she has a tendency to go off on
spending binges, and I wasn't strong enough to make her pay the
taxes [Matter of Anonymous, Defense Office of Hearings & Appeals,
ISCR Case No. 97-0352 (10 October 1997).].
- 122. I had financial problems caused by my unfamiliarity
with criminals who take advantage of persons who do not know what to
do with their money [Matter of Anonymous, Defense Office of Hearings
& Appeals, ISCR Case No. 96-0226 (10 February 1997).].
- 123. We didn't file our 1993, 1994 and 1995 Income Tax
returns until December of 1996 because at the time those returns
were due we were undergoing an IRS audit for our 1990, 1991 and 1992
Income Tax returns [Owens v. Commissioner, T.C. Memo. 2001-143.].
- 124. When I joined the business, one of the partners and a
part time accountant ran the system and they filed the tax returns,
but when that partner retired he sent another person to do the
taxes, and I depended upon that other person to do the taxes but I
don't know whether that other person was male or female [Hong Kong
Inland Revenue Board of Review Case No. D65/00 (13 October 2000).].
- 125. I led a double life; in my public life as barrister,
community and family man I achieved the highest possible standards
that I was capable of, but in my private persona I became
increasingly burnt out and drawn towards deliberate ignorance and
recklessness as to the risks and consequences of understating income
on my tax returns [New South Wales Bar Assn. v. Hamman  NSWCA
- 126. My sentence for criminal tax evasion should be reduced
because I came to this country as a refugee [The Queen v. Tu Van
Tran, Supreme Ct. of Victoria, Australia, No. 62/1997 (3 September
- 127. Our company missed the 25 July deadline for paying the
Employee Fringe Benefits Tax because we were in the midst of a
reorganization, the General Manager had just assumed his duties on 1
June and the Finance Manager was overseas on business [Philippines
Bureau of Internal Revenue Ruling 039-2000 (11 September 2000).].
- 128. The Estate Tax return was not filed on time because the
decedent's widow, who served as Executrix, is an unsophisticated
elderly housewife (she was only 66 years old at the time of her
husband's death, and had operated her own night club and several
other businesses. The tax return was filed over 10 years late)
[Estate of Thomas v. Commissioner, T.C. Memo. 2001-225.].
- 129. The $3 Million tax payment check was put into the pink
self-addressed envelope provided by the Connecticut State Tax
Commission, but then the pink envelope was inadvertently placed in
with the large bulk mail envelope which we sent to our general agent
in East Orange, New Jersey, instead of being mailed to the Tax
Commission [Hartford Fire Ins. Co. v. Brown, 164 Conn. 497, 325 A.2d
- 130. My tumultuous personal family situation caused me to
lose sight of my obligation to pay the real estate taxes [Goetz
Nickel v. Zaino, Ohio Bd. of Tax Appeals, No. 01-M-407 (7 September
- 131. The Philadelphia Net Profits Tax should not apply to me
because I am an attorney [Cherry v. City of Philadelphia, 547 Pa.
679, 692 A.2d 1082 (1997).].
- 132. Our corporation's failure to timely remit the sales tax
was attributable to the internal chaos arising from the expansion of
the corporation's customer base into broader markets [Matter of
Guilloz, New York State Div. of Tax Appeals, Docket Nos. DTA 817606
& 817607 (25 October 2001).].
- 133. It was the duty of the restaurant's Operating Manager
to pay the sales tax to the state; I was just an officer of the
veteran's organization that ran the restaurant and all I did was
sign eight blank checks per week at the Operating Manager's request
[Matter of Anonymous, Oklahoma State Tax Commission, Order No.
98-10-27-004, Docket No. P9700088 (27 October 1998).].
- 134. "I do not put my wife's social security # on my tax
return because it is my tax return not my wife's return. I have the
right to do this. ... Get real! money is money! it has nothing to do
with my marital status -- except I spend more! Don't tell me that's
the way it is, I would be in the same situation if my wife did not
work or only worked and earned a small amount. ... So you can shove
it up your . . . " (Petitioner also tried to claim deductions for
his dogs) [Matter of Douglas C. Brodmerkel, New York State Div. of
Tax Appeals, Docket No. DTA 818043 (6 December 2001).].
- 135. I shouldn't have been prosecuted for failure to file my
property tax return because I was unilaterally investigated by the
City (she had failed to respond to the City's second reminder letter
to file her overdue property tax returns Ė this happened for two
consecutive years) [Miller-Wagenknecht v. City of Munroe Falls, 2001
Ohio App. LEXIS 5365 (2001).].
- 136. My financial affairs were under investigation by the
Inland Revenue Department, and I was waiting for the results of the
investigation before I filed my tax returns. [Inland Revenue Dept.
v. Anderson, District Court, Wellington, New Zealand, Docket No. CRN
7085027916-22,  DCR 287 (12 April 2000).].
- 137. In 1975 the canteen dealers' association advised me
that my canteen sales were not taxable, and it was my understanding
that we beat the state in a class-action suit on the matter (the
appellant was sent quarterly "delinquent return" notices by the
Massachusetts Department of Revenue from 1977 through 1983, but did
not respond to them) [James Kiklis v. Commissioner of Revenue,
Massachusetts Appellate Tax Board, Docket No. 145335 (June 7,
- 138. I didn't lodge my tax returns for tax years after 1974
because I didn't visit my home when the Tax Commissioners notices of
assessment were mailed there, so I never received the notices (the
Tax Commissioner notices were mailed in 1981) [In re Taylor, 74 FLR
377 Bankruptcy (Federal Court of Australia, 1983).].
- 139. I am not required to file tax returns or pay taxes to
the government of New Zealand because I am a member of the Maori
tribe [Kaihau v New Zealand Inland Revenue Department  3 NZLR
344 (Highcourt, Auckland, 1990).].
- 140. When an accountant was asked why he did not lodge his
own tax returns, he replied " I mean, it's like the plumber with the
leaking taps, the last tax return to be done is mine." [Deputy
Commissioner of Taxation v. Crowl, 1986 NSW LEXIS 6663 at *16 - *17,
Supreme Ct. of New South Wales, Docket No. BC8600549 (12 November
- 141. Following a fire at my business, the IRS took all my
records to reconstruct my income, and because the IRS had my records
I couldn't file my Oregon state income tax returns (the fire was in
1972, but taxpayer didn't file any tax returns until after 1980,
even after starting a new business) [Walter Pelett and City
Liquidators, Inc. v. Department of Revenue, 11 OTR 364, Oregon Tax
Court, No. 2839 (11 May 1990).].
- 142. I was guilty of no more than reckless or poor
bookkeeping (Appellant, sentenced to prison for tax evasion, is a
noted Hong Kong broadcast media personality who, from 1994 through
1998, had evaded $HK 210,122 on false tax returns of $HK 1.2 million
by creating false restaurant receipts and falsely claiming payment
of salaries to her staff) [Appeal of Pamela Pak Wan-Kam, High Court,
Hong Kong Special Administrative Region, Docket No. HCMA000444/2001
(23 August 2001).].
- 143. We thought that our business was located in Plaquemines
Parish instead of St. Bernard Parish, so we paid our taxes to
Plaquemines instead of St. Bernard (The founder and principal owner
of the business is a Louisiana State Senator who represents St.
Bernard Parish. The Plaquemines tax rate was, of course, lower than
the St. Bernard tax rate.) [Elevating Boats, Inc. v. St. Bernard
Parish, 795 So. 2d 1153 (La. 2001).].
- 144. The company controller was terminated for poor
performance, the accounts payable clerk went on maternity leave the
next day, and then, both of the staff accountants resigned [Illinois
Dept. of Revenue, Private Letter Ruling No. IT 90-0291-PLR (9
- 145. Our accountant put our tax return in a Federal Express
envelope and then accidentally deposited the Federal Express
envelope in the U.S. Postal Service mailbox, and by the time the
Post Office returned the Federal Express envelope to us the filing
deadline had passed [Heflin v. Limbach, Tax Commissioner of Ohio,
Ohio Board of Tax Appeals, No. 87-D-484 (16 December 1988).].
- 146. I never saw the employment tax returns because I gave
our accountant a rubber stamp with my signature, and he was supposed
to take care of filing the return and paying the taxes. [Dogwood
Forest Rest Home, Inc. v. United States, 2001 U.S. Dist. LEXIS
22457, 2002-1 U.S.T.C. (CCH) para. 50,194 (M.D. N.C., 2001).].
- 147. The penalty of $100.00 per carton of cigarettes without
the tax stamp is too excessive compared to the tax of $16.70 per
carton which I would have paid had I complied with the tax law
(before the petitioner had been found with the unstamped cigarettes
in question, he had previously been caught attempting to defeat the
cigarette tax by smuggling over 600 cartons into New York, and then,
in a separate incident, investigators found over 200 additional
cartons of unstamped cigarettes behind a false wall in his store)
[Matter of Nazar Alidani & Bayridge Supermarket, Inc., New York
Division of Tax Appeals, DTA Nos. 817910 - 12 (21 February 2002).].
- 148. I didn't pay my personal income taxes because the IRS
made my corporation shell out the difference when the payroll
contractor embezzled payroll tax funds and I consider the IRS to be
at least partially responsible for my company's loss [United States
v. Willis, 277 F.3d 1026, note 4 at 1029 (8th Cir. 2002).].
- 149. I didn't know about the 40 cartons of unstamped
cigarettes and the 20 pounds of untaxed tobacco products in the
basement of the store, and the 10 cartons of unstamped cigarettes
under the front display counter were not for sale (Petitioner had
owned the store for 3 years) [Matter of Mohammed Hasm Khair, New
York Division of Tax Appeals, DTA No. 818553 (11 April 2002).].
- 150. My daughter was applying to colleges, and until I knew
what it would cost for her I couldn't do anything to pay my state
income taxes [Matter of Anonymous, Defense Office of Hearings &
Appeals, ISCR Case No. 01-00277 (18 September 2001).].
- 151. I'm not paying my debt to the IRS because, on advice of
counsel, I am waiting for the statute of limitations to expire so
that I can avoid paying my tax debts. [Matter of Anonymous, Defense
Office of Hearings & Appeals, ISCR Case No. 00-0309 (24 May 2001).].
- 152. From 1990 to 1999, when I frequently traveled away from
home, my family was not cooperative in helping me file tax returns
in a timely fashion; they would put all mail, including important
financial documents, anywhere they pleased [Matter of Anonymous,
Defense Office of Hearings & Appeals, ISCR Case No. 99-0205 (26 May
2002), reversed on appeal and clearance denied by Appeals Board (19
- 153. Please postpone the conciliation conference for my
client's contested tax assessment because my client is currently
incarcerated at the Federal Correction Facility in Allenwood,
Pennsylvania, and the twenty boxes of records relating to my
client's business activities are now in the possession of the Royal
Canadian Mounted Police [Matter of Robert Tavano, New York Division
of Tax Appeals, DTA No. 818761 (25 April 2002).].
- 154. "It's a timing issue only" (Statement by Creed Black,
Esq., attorney for Robert Jacobs, a lawyer who was accused of
conspiring with his clients to create false tax shelters,
obstructing an IRS audit and falsifying documents.) ["Wolf Block
Partner Indicted in Tax Case," by Shawn P. Duffy, Legal
Intelligencer, 6 March 2002, p. 1.; Nat'l Law Journal, 11 March
2002, p. A-18] [N.B. Jacobs subsequently pleaded guilty on 6 May
2002. E.D. Pa., 2002-CR-134.].
- 155. I didn't remit my company's payroll taxes to the IRS
because my brother Jerry, who was president of the company, has
always exercised a strong hand in running the company and always
directed the payment of corporate debts and expenses; and during my
entire time of as Secretary-Treasurer at the company he never asked
me my opinion about which creditors should be paid [Crutcher v.
United States, 2002 U.S. Dist. LEXIS 3994, 2002-1 U.S.T.C. (CCH)
para. 50,289 (N.D. Alabama 2002).].
- 156. I was employed by the State Department in a highly
sensitive position with the U.S. Embassy in Oman [Jenkins v.
Commissioner, T.C. Memo 1982-407.].
- 157. I didn't pay my income taxes because I believe that
United States foreign policy is immoral, unconstitutional, illegal,
and contrary to my religious convictions [Harper v. Commissioner,
T.C. Memo 1973-214.].
- 158. My company was in bankruptcy, and we decided that it
was more important to pay the chemical spill environmental clean-up
costs than to pay the taxes [Cook v. United States, 2002 U.S.Claims
LEXIS 62, 2002-1 U.S.T.C. (CCH) para. 50,328 (U.S. Ct. Cl.,
- 159. The decedents' lack of advanced educations left them
unable to hire a competent attorney to draw up their wills so as to
take best advantage of the federal Estate Tax law (they were worth
over a million dollars when they died) [Koester v. Commissioner,
T.C. Memo 2002-82.].
- 160. I suffered from bipolar personality disorder and
attention deficit disorder (the defendant, an attorney and an
accountant, was convicted of tax evasion, preparing false tax
returns for his client, and attempting to obstruct an IRS audit, and
was sentenced to 57 months imprisonment) [United States v. Boykoff,
186 F. Supp. 2d 347 (S.D.N.Y., 2002); "Lawyer who Defrauded the IRS
Sentenced," N.Y.L.J., 25 June 2002, p. 1, col. 1.].
- 161. We didn't know that we were required to report the
money we embezzled as income on our tax returns [Clark v. Iowa Dept.
of Revenue & Finance, 2002 Iowa Sup. LEXIS 93 (8 May 2002).].
- 162. Our California Income Tax payment wasn't timely
remitted because our checking account was a constant disaster
[Appeal of Marks, Calif. State Bd. of Equalization, 76-SBE-057 (4
- 163. My former accountant resigned from his practice to
become an attorney and he didn't give me a copy of my Ohio Personal
Property Tax return [Plus 1 Executive Suites, Inc. v. Zaino, Ohio
Bd. of Tax Appeals, No. 01-S-557 (8 March 2002).].
- 164. I didn't file my income tax returns for 11 years, so
now it is too much of a burden for me to gather the tax information
[Claybrooks v. Wisconsin Dept. of Revenue, Wisc. Tax Appeals Comm.,
Dkt. Nos. 01-I-104 et al (10 May 2002).].
- 165. I shouldn't be liable for the unpaid
corporate taxes because I wasn't really an officer of the
corporation; I was in a physically and emotionally abusive
relationship with the president of the corporation and when I
testified that I was an officer I lied in order to protect him (she
had run the corporation without the president's assistance, and
wrote checks from the corporate accounts) [Frymier-Halloran v.
Paige, 193 W. Va. 687, 458 S.E.2d 780 (1995).].
- 166. Our attorney left Detroit and we
couldn't find a new suitable tax return preparer for our 1977 income
tax return (their 1977 return was eventually prepared by the same
tax return preparer who had prepared their 1975 and 1976 returns)
[Williams v. Commissioner, T.C. Memo 1990-266.].
- 167. I claimed 99 exemptions on my W-4
form because my family was going through a financial breakdown, it
was a common practice for New York City Corrections Officers to
claim 99 exemptions and I considered the extra money in my paycheck
to be like a personal loan, to be paid back at the end of the tax
year (he filed his return late and owed money to the IRS and New
York State) [Dept. of Correction v. Headen, New York City Office of
Admin. Trials & Hrgs. Index No. OATH 986/99 (20 May 1999).].
- 168. I was under great pressure to
complete several trials before my suspension from the practice of
law became effective on April 10th, so I couldn't complete my tax
return until after April 15th [Bogatin v. Commissioner, T.C. Memo.
- 169. I was diagnosed by a psychiatrist as
having a tax phobia (petitioner served as a corporate vice president
during the tax years at issue) [Kemmerer v. Commissioner, T.C. Memo.
- 170. We consulted with our competitors in
the quarrying business, and they never told us anything about filing
the sales tax returns or paying the tax [Gray v. Arizona Dept. of
Revenue, Ariz. Bd. of Tax Appeals, Div. 2, Docket No. 806-90-S (25
- 171. "I would like to give reasons for
the delay in submitting the tax return. I was employed by National
Bank of Fiji from 1985 - 1992. The remand of employment by the Bank
had kept me busy. The charge of portfolio and the events of 1987
put a lot of demand in my post. As a senior employee I have always
kept my clients interest first at my expense. This is my first
offence, I ask that consideration be given to my report job and that
I am good citizen of the country. I am a member of Tikina Counsel,
the Provincial Counsel. I am also a JP." [Commissioner of Inland
Revenue v. Atunasia B. Druavesi,  43 FLR 150, High Ct. of
Fiji, Crim. App. No. HAA-0012-1997 (3 July 1997).].
- 172. I never received notice from the IRS
that I am required to keep books and records, and to file tax
returns [Funk v. Commissioner, T.C. Memo. 2001-291.].
- 173. I had no intention to evade the tax;
I rushed through the tax form in about ten minutes, and the Inland
Revenue Department might have been indirectly responsible for
misleading me into forgetting to report the income from the exercise
of my stock options because of how it printed the guidance notes in
Chinese. [Hong Kong Inland Revenue Board of Review Case No. D67/00
(13 October 2000).].
- 174. The Hertford office of the Inland
Revenue, where the tax returns were filed in person, was occupied by
both Inland Revenue and the Department of Health and Social
Security, and the returns had been wrongly given to the Department
of Health and Social Security (this allegedly happened three times
over 18 months; the two government agencies had separate entrances
and mailboxes) [T & C Hill v. Gleig, Inspector of Taxes,  STC
(SCD) 64 (6 January 2000).].
- 175. We didn't retain our cash register
receipts to substantiate our sales because we had high employee
turnover and an outdated cash register, so the receipts did not
accurately reflect the sales upon which the sales tax was due
[Matter of 1126 Genesee Street, Inc., New York State Tax Appeals
Tribunal, No. DTA 817594 (22 August 2002).].
- 176. After I separated from my spouse I
developed a "don't care" attitude, which led to my failure to file
any state tax returns for the tax years of 1990 through 1997 [Matter
of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No.
01-10227 (14 February 2002).].
- 177. I didn't file my 1989, 1990 and 1991
income tax returns because I believed that the Internal Revenue
Service would use the information against me in my litigation with
the National Labor Relations Board [Hochschild v. Commissioner, T.C.
- 178. If I would have remitted the taxes
withheld from the payroll to the IRS without the approval of the
company's majority shareholder, then that would have been akin to
stealing from the company (the Petitioner was President of the
corporation) [Sutton v. United States, 194 F. Supp. 2d 559, 564
(E.D. Tex. 2001).].
- 179. The IRS should stop trying to
collect my tax assessments for 1990 through 1996 because I was
mentally incompetent when I signed my tax returns (he has served as
the President of two corporations which he had founded) [Horn v.
Commissioner, T.C. Memo 2002-218.].
- 180. I shouldn't have to pay a fine for
failing to file my tax returns and pay the taxes because it would
place a strain upon my limited financial circumstances (both
defendants failed to file their respective returns for the years
1995 through 1998, despite repeated requests from Revenue Canada to
do so) [Regina v. McLean, 2002 C.R.D.J. 876 (Ontario C.J., 26 April
- 181. I shouldn't have been convicted of
tax evasion because when I used my clients' tax remittance to ease
my own financial situation I intended to eventually pay the funds to
the IRS, and not to permanently deprive the government of its money
due. [United States v. Araujo, 2002 U.S. App. LEXIS 15066, 2002-2
U.S.T.C. (CCH) para. 50,556 (9th Cir. 2002).].
- 182. I shouldn't have to pay the penalty
for preparing falsified income tax returns; even though I let the
employees who prepared the returns sign my name to them I didn't
actually prepare those returns, and besides, I wasn't really the
proprietor of the tax firm which prepared the returns, but I was
listed as owner in order to avoid revealing my ex-husband's interest
in the business [Kim Phuong Vu Bui v. United States, 2001 U.S. Dist.
LEXIS 16324, 2001-2 U.S.T.C. (CCH) para. 50,670 (W.D. Wash. 2001),
aff'd 2002 U.S. App. LEXIS 17199, 2002-2 U.S.T.C. (CCH) para. 50,605
(9th Cir. 2002).].
- 183. I couldn't attend the tax appeal
hearing because I was incarcerated suddenly and without warning
(petitioner was in fact warned that he would be incarcerated if he
did not purge his contempt of the court in another matter) [Matter
of Richard E. & Sabele F. Gray, New York State Division of Tax
Appeals No. DTA 818339, 818340 & 818341 (3 October 2002).].
- 184. I didn't remit the payroll taxes to
the IRS because I was told by the officers and shareholders that it
was none of my business that the payroll taxes weren't being paid
(he was General Manager of the company, and he signed the checks)
[Gephart v. United States, 818 F.2d 469 (6th Cir. 1987).].
- 185. I shouldn't have to pay the tax
deficiency assessed against me because I never filed a tax return
[Herip v. United States, 2002 U.S. Dist. LEXIS 15680, 2002-2 U.S.
Tax Cas. (CCH) para. 50,646 (N. D. Ohio 2002).].
- 186. I didn't report the 1994 and 1995
payments as interest income on my tax return because the payments
were intended to compensate me for my cost of funds in extending the
loan, and were not intended as interest payments [Chng Gim Huat v
Public Prosecutor, High Ct. of Singapore, Magistr. App. 255/1999,
2000-3 SLR 262 (5 July 2000).].
- 187. The company tax returns were not
filed in 1981 because in 1982, a child of the corporation president
was the victim of an assault, thus limiting the amount of time the
president could devote to the company because of the time and effort
he had to direct to his child's recovery; and then, from June 1983
to January 1984, the president, who was the only executive officer
of the corporation at the time, became very ill and was confined to
his home [Booth Glass Co., Inc. v. Director of Revenue, Delaware Tax
App. Bd., Docket Nos. 831 & 841 (12 August 1988).].
- 188. Our hotel never actually charged the
New Hampshire Communications Services Tax to the guests on their
hotel bills as the law requires, so we shouldn't have to pay the tax
[The Wentworth, An Elegant Country Inn v. Dept. of Revenue Admin.,
N.H. Bd. of Tax & Land Appeals, Docket No. 18028-00CS (2 October
- 189. The corporation's owners were in the
process of terminating some other insolvent business ventures, and
they moved away from Illinois, and they deferred the preparation of
the corporation's income tax return due to the lack of cash
available to pay for the professional services needed to prepare the
return [Illinois Dept. of Revenue Private Letter Ruling IT
88-0237-PLR (22 August 1988).].
- 190. My secretary was assigned the task
of remembering when my Iowa Income Tax return was due, but she
forgot to tell me [Dickenson v. Iowa Dept. of Revenue, Iowa State
Bd. of Tax Review, IA-TAXRPTR (CCH) para. 200-136 (8 November
- 191. I shouldn't be penalized for
overstating my expense deductions on my tax return because my
negligence in keeping documentation for deductions from revenue is
not as serious as it would have been had I failed to report the
revenue in the first place [Patrick Ng v. Her Majesty the Queen, Tax
Court of Canada, Docket No. 97-2104-IT-I (20 July 1998).].
- 192. I didn't lodge my tax returns from
1980 to 1987 because I was distracted from that task by severe
difficulties which my daughter was experiencing in her relationship
with a man of bad character (he was an accountant who prepared tax
returns for others, and by the year 2000 he still hadn't filed any
tax returns) [Cureton v. Blackshaw Services Pty. Ltd.,  NSWCA
187, BC200203514, New South Wales Ct. of Appeal, Docket No. CA
40575/01 (26 June 2002).].
- 193. I shouldn't be liable for the tax
assessed against me because the IRS omitted the apostrophe from my
name [Edward T. O'Toole v. Commissioner, T.C. Memo. 2002-265].
- 194. "Ce n'est quand meme pas la faute
des simples contribuables si Revenu Canada engage des fraudeurs."
(Official English translation: "It is not the fault of ordinary
taxpayers if Revenue Canada hires fraud artists.") (Several corrupt
Revenue Canada employees, including taxpayer's brother, facilitated
fraudulent refunds for various taxpayers in return for a percentage
of the refund) [Jean-Marc Simard v. Her Majesty the Queen, Tax Court
of Canada, Docket No. 2001-88-IT-I (23 May 2002).].
- 195. I haven't filed my tax returns since
1989 because the Department of the Navy improperly denied my claims
for disability payments, so I think that the IRS should help me
recover the benefits by crediting them towards my taxes due [Ashley
v. Commissioner, T.C. Memo 2002-286.].
- 196. I shouldn't be responsible for not
remitting the payroll taxes because I was never able to get a
company officer to countersign the check to the Department of
Revenue [Illinois Dept. of Revenue v. John Doe, Illinois Dept. of
Revenue Office of Admin. Hearings, Dkt. No. IT 02-10 (13 June
- 197. I should not be responsible for
failing to remit the sales taxes I didn't know I was a corporate
officer of the company (he had signed the checks and tax returns)
[Illinois Dept. of Revenue v. John Doe, Illinois Dept. of Revenue
Office of Admin. Hearings, Dkt. No. ST 02-22 (19 August 2002).].
- 198. We shouldn't be liable for the
interest on the additional New York State taxes and penalties
because the IRS agent who audited our Federal tax returns had
hepatitis and took 5 years to complete the audit [Matter of Alex &
Anastasia Demetriades, New York State Division of Tax Appeals No.
DTA 818011 (19 December 2002).].
- 199. I wanted to take it easy after I
retired from NYSE&G, and preparing my income tax returns just did
not fit into my retirement plans for less strain and stress. [Matter
of Peter J. & Donna M. Rogers, New York State Division of Tax
Appeals No. DTA 818950 (26 December 2002).].
- 200. I voluntarily opted out of the
Federal tax system so that I could do more for my community, my
fiancee, my country and the State of North Dakota [Kinslow v.
Commissioner, T.C. Memo. 2000-313.].
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