• 201.  I was throwing mail in boxes in anticipation of moving, and many of the items I needed to file income taxes were in these boxes, and I didn't really keep track of where I put everything [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 98-0761 (30 June 1999), aff'd by Appeal Bd. (27 December 1999).].
  
   
• 202.  I was an inexperienced car salesman, and was informed by my colleagues that it was the practice of the trade to not report the receipt of the commission from the finance company on my tax return [Hong Kong Inland Revenue Board of Review Case No. D158/01 (22 February 2002).].
  
   
• 203.  We didn't report the investment income on our tax returns because part of it was really invested by my wife's sister and brother-in-law for our severely disabled niece, and we didn't draw up trust documents to show this because in our culture such documents are considered to cast doubt upon everyone's honesty and are considered to be insulting [Canonne v. Her Majesty the Queen, Tax Court of Canada, Docket No. 1999-683-IT-G (10 April 2001).].
  
   
• 204.  The Utah State Tax Commission should have resubmitted my check to the bank after the check bounced, instead of assessing the harsh late payment penalties on my business [Matter of Anonymous, Utah State Tax Commission Appeal No. 01-0475 (7 August 2001).].
  
   
• 205.  I shouldn't be liable for the Super-tax on my United Kingdom income because I am not a resident of the United Kingdom; I'm just staying here because the German Army has occupied my home in France [Brooke v. Commissioners of Inland Revenue, 7 Tax Cas. 261, [1917] 1 KB 61 (12 December 1917).].
  
   
• 206.  I shouldn't have to pay the fuel tax I evaded because the California State Board of Equalization audited me for being an Armenian and for being listed as a possible defense witness in a federal criminal fuel tax evasion case involving two other Armenian defendants [Keshishyan v. State of California, 2002 Cal. App. Unpub. LEXIS 608 (1 May 2002).].
  
   
• 207.  At my trial for theft and tax evasion my income tax returns should not have been used as evidence because they showed me to be a bad person for failing to report income and pay taxes [State v. Greathouse, 56 P.3d 569 (Wash. App. 2002).].
  
   
• 208.  As a paid preparer and as an Alabama taxpayer, I strongly feel that sudden enforcement of the failure to file quarterly estimated income tax return penalties by the Department of Revenue on such a vast scale with no warningto taxpayers was very unfair and unprofessional." [Department had tightened up its enforcement of the law] Rosenbaum v. Dept. of Revenue, Alabama Admin. Law Div., Dkt. No. INC-88-126 (22 March 1989).].
  
   
• 209.  Our business overpaid the sales tax for a prior period, so instead of petitioning for a refund of the amount overpaid, we decided to recoup the overpayment by collecting 4 percent sales tax on riding lawnmowers sold during the audit period, but only remitting 2 percent to the Department of Revenue [Smith-Baker, Inc. v. Dept. of Revenue, Alabama Admin. Law Div., Dkt. No. S-01-477 (2002).].
  
   
• 210.  The demand letter from the California Franchise Tax Board was not proper because it was sent from the "Filing Enforcement Program" instead of the "Operations Division" (the Filing Enforcement Program was a part of the Operations Division) [Matter of Merlin W. Saunders, California State Board of Equalization, No. 118623 (7 May 2002).].
  
   
• 211.  The staff member of our accounting firm, who had limited experience, confused the Ohio due date for extension requests with the Kentucky personal property tax return due date, and by the time he had completed the Ohio extension requests, the due date had already passed [Interactive Technologies, Inc. v. Zaino, Ohio Board of Tax Appeals, No. 02-A-160 (7 June 2002).].
  
   
• 212.  The tax return was not timely filed due to the death of the husband of the employee who was responsible for filing the return, and because we are a small company, there was no one else familiar with the requirements of her duties (Due date was 15 June 2001, the tax return was postmarked 27 July 2001 and received 30 July 2001) [American Export Telephone Co. v. Zaino, Ohio Board of Tax Appeals, No. 02-R-133 (17 May 2002).].
  
   
• 213.  We filed our August and September sales tax returns late because we thought that the due date was the end of the month instead of the 20th of the month (the due date of the 20th of the month was plainly printed on the tax return forms) [Indiana Dept. of State Revenue, Letter of Findings No. 02-0146P (1 August 2002).].
  
   
• 214.  My wife, who takes care of the family tax matters, had significant stress-related memory problems and was suffering from serious panic attacks and insomnia and gastro problems, and when I attempted to take care of the tax returns I was so overwhelmed by my wife's condition that I couldn't file the returns either, and we didn't get around to filing the returns until my wife went to live with her parents [Matter of Christensen-Morris, California State Board of Equalization, No. 132272 (12 March 2002).].
  
   
• 215.  "I am Amish and not up on all the rules." [Hershberger d/b/a E & S Sawmill v. Zaino, Ohio Board of Tax Appeals, No. 01-V-1162 (12 April 2002).].
  
   
• 216.  My failure to timely file a tax return was a result of my care-giving responsibilities provided to my mother and my contemporaneous employment as an airline pilot [Brosi v. Commissioner, 120 T.C. 5 (2003).]
  
   
• 217.  The fact that we are a family run business made it virtually impossible to timely file the 2001 Clackamas County Personal Property Tax Return [Therma-Glass, Inc. v. Clackamas County Assessor, Oregon Tax Ct., No. 021119C, 2003 Ore. Tax LEXIS 62 (8 April 2003).].
  
   
• 218.  I was fresh out of dental school and assumed the property tax was paid as part of the rent [Adam Francois v. Washington County Assessor, Oregon Tax Ct., No. 020683C, 2002 Ore. Tax LEXIS 156 (24 December 2002).].
  
   
• 219.  I stopped filing my tax returns because every time I sent something to the IRS, it just got them more provoked and they would come after me [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 99-0714 (26 July 2001).].
  
   
• 220.  I knew that the corporation had sales tax problems, but my main concern was getting back the money I had invested in the corporation which I had borrowed from my ex-girlfriend and my brother because my ex-girlfriend was down my throat for her money, and my brother was also hassling me for repayment [Matter of John J. Jacobson, New York State Division of Tax Appeals, DTA No. 818784 (1 May 2003).].
  
   
• 221.  I'm not sure when I filed my tax return because the summer of 1991 was a period of divorce warfare, and my documents from that time period were in a pile in New York [McDermott v. United States, 1997 U.S. Dist. LEXIS 7008 (Dist. Mass. 1997), aff'd 1998 U.S. App. LEXIS 7428 (1st Cir. 1998), cert. denied 525 U.S. 1067 (1999).].
  
   
• 222.  "Petitioner not being aware of what he signed, by reason of mental incapacity signed a withdrawal of protest thus affixing tax. The Tax Department having prior knowledge of this undisputed mental incapacity ignored it and in bad faith caused petitioner to enter into such an agreement." [Matter of Chenab Restaurant, Inc. and Matter of Mohammad Janjua, New York State Division of Tax Appeals, DTA Nos. 818882 & 818883 (19 June 2003).].
  
   
• 223.  My accountant had heard rumors to the effect that the Inland Revenue Department had revised or was going to revise its policy about assessing and demanding additional tax from taxpayers caught filing incorrect tax returns [Hong Kong Inland Revenue Board of Review Case No. D171/01 (20 March 2002).].
  
   
• 224.  My client shouldn't have to pay a failure to file penalty because of the high turnover rate of Inland Revenue staff (the taxpayer had repeatedly failed to file tax returns on time) [Hong Kong Inland Revenue Board of Review Case No. D149/01 (6 February 2002).].
  
   
• 225.  We are entitled to a refund because we were going through a very stressful time in our lives when the 1996 Income Tax Return was due and we are very unfamiliar with South Carolina tax laws [Anonymous Taxpayers v. South Carolina Dept. of Revenue, S.C. Adm. Law Judge Div., Docket No. 00-ALJ-17-0235-CC (30 May 2001).].
  
   
• 226.  "From my own perspective, I am not a non believer in taxation per se. I am specifically a non believer in direct taxation for many reasons, the majority of which I will not impose upon this tribunal. The two basic reasons why I cannot believe in it are because I personally feel it is directly opposed to an individual's freedom and has been used by successive Governments to suppress its populace and force tyranny upon it. Moreover it was unilaterally introduced (i.e. it was made law without prior consultation with the electors, or being part of any manifesto, nor has it been ever since) as a direct method of raising monies for the propagation of war. The introduction of direct taxation heralded a fundamental sea change in the Government's relationship with its electorate. It was the turning point at which the very nature of democracy changed and Government became the tyrannical master of its electorate rather than the electorates' servant. We have been slaves ever since." [Gladders v Prior (Inspector of Taxes), [2003] STC (SCD) 245.].
  
   
• 227.  My responsibilities within the corporate hierarchy were limited to fund-raising, while Mr. Lenigan, the majority shareholder, corporate president and dominant force within the corporation who made all important corporate decisions, was in the jungles of Colombia most of the time [Matter of Robert B. Oehler, New York State Tax Appeals Tribunal, DTA No. 818059 (10 July 2003).].
  
   
• 228.  I believe that the Income Tax violates the Religious Freedom Restoration Act of 1993 [Hawkins v. Commissioner, T.C. Memo 2003-181.].
  
   
• 229.  I diagnosed myself as suffering from a bipolar mental disease characterized by mania and depression, which caused me to engage in spending binges and illusions of grandeur, and to not file my tax returns.  My mental state is influenced by the lunar cycle and I am most prone to personal eccentricities during full moon phases (Petitioner was not a physician, but was a lawyer who represented clients before the Tax Court [Zadan v. Commissioner, T.C. Memo 1993-85.].
  
   
• 230.  I did not file my tax returns or pay my taxes returns because I am The Messiah and the Witness from Heaven.  I bought this land 300 years ago, and as the owner of America I am required to collect taxes, not pay them.  After Watergate, President Nixon gave the presidency to me rather than to then Vice-President Ford, and the United States owes me for 20 years of presidency wages [Watts v. Commissioner, T.C. Memo 1995-196.].
  
   
• 231.  The reason I tried to bribe the IRS agent to avoid paying my past due taxes and penalties was because I had overextended myself financially, due largely to personal expenditures related to my engagement and subsequent wedding. [Commissioner v. Dennis G. Kaiser, Jr., N.J. Dept. of Banking & Insurance, Final Decision & Order No. E02-271 (21 November 2002).].
  
   
• 232.  I mistakenly mailed the $31,886 check intended for the Oregon Department of Revenue to the California Franchise Tax Board, and the $340 check intended for the California Franchise Tax Board to the Oregon Department of Revenue, so by the time California forwarded the $31,886 check to Oregon the tax payment was delinquent [Comerford v. Oregon Department of Revenue, Oregon Tax Court, 2003 Ore. Tax LEXIS 84 (21 May 2003).].
  
   
• 233.  I did not know that my employees had made a lot of bad loans or failed to file tax returns for June 1998 through September 1998, and the Florida Attorney General's office was holding my business documents in its investigation of an unrelated matter. [Ron Ross Meardy, d/b/a Auto Liquidation Center, v. Department of Revenue, Florida Dept. of Revenue Case No. DOR 01-4-FOF (20 June 2001).].
  
   
• 234.  We shouldn't have to pay use tax on the furniture we brought into Florida because we were the victims of Hurricane Andrew and, but for our losses from that storm, we would not have gone out and bought new home furnishings [Thurman v. Dept. of Revenue, Florida Div. of Admin. Hearings, Case No. 96-4751 (5 August 1997).].
  
   
• 235.  We didn't file our sales tax returns because in July 1982 our floating restaurant at Mayport sunk, and we have had cash flow problems because we have not yet collected our entire settlement from the insurance company [Div. of Alcoholic Beverages & Tobacco v. Sloane's Bar-B-Q, Inc., Florida Div. of Admin. Hearings, Case No. 83-2657 (28 October 1983).].
  
   
• 236.  I shouldn't be considered a responsible officer for the payment of the company payroll taxes because there were no company manuals or other documents that enumerated what duties and responsibilities were vested in me as the Vice President of Finance and Administration [Matter of "John Doe", Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. IT 03-1 (12 December 2002).].
  
   
• 237.  We attempted to initiate an electronic funds transfer payment of our sales taxes on 19 February 2001, but were unable to do so because our bank was closed for President’s Day (The Illinois rules require that electronic funds transfers be completed before a legal holiday if the due date falls just after the legal holiday) [Matter of "Coffee House", Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 02-29 (13 September 2002).].
  
   
• 238.  My parents were interned in camps during World War II because of their Japanese ancestry, and my failure to file a tax return or pay the tax for the years 1994 through 2000 was a result of my mental illness caused by failure of the United States government to acknowledge the wrongfulness of its violation of the constitutional and civil rights of Japanese Americans during World War 2 [Ozaki v. Commissioner, T.C. Memo 2003-213.].
  
   
• 239.  Submitting the information about my financial affairs to Inland Revenue subjected me inhuman or degrading treatment, and required me to perform forced or compulsory labour [Patrick v. Commissioners of Inland Revenue, [2002] EWCA Civ 1649 (Ct. of App., Civ. Div., 25 October 2002).].
  
   
• 240.  The decedent’s estate should not be subject to California income taxes on the postmortem residual royalties from the films the decedent made in California during her lifetime because when the decedent died she lived in New York [Appeal of the Estate of Marilyn Monroe, California State Bd. of Equalization, SBE-XX-178, 75-SBE-032 (22 April 1975).].
  
   
• 241.  My wife had some side effects from some surgery and her use of Valium, so instead of filing the business’s withholding tax returns and checks with the Commissioner of Revenue, she just stashed them into her desk drawer [John J. Gargalianos v. Commissioner of Revenue, Massachusetts Appellate Tax Board, Docket Nos. 167936-939 (18 January 1995).].
  
   
• 242.  I was unable to complete my New York State Income Tax returns because my ex-wife had moved to California after we separated (he was still in New York; he had worked as a paid preparer of other peoples' New York State tax returns) [Matter of Terence G. Hickey, New York State Division of Tax Appeals No. DTA 818873 (18 September 2003).].
  
   
• 243.  I thought that I would only be fined if I were caught cheating on my taxes; I didn’t know that I could go to jail for it! [People v. Leota L. Sevilla, 132 Ill.2d 113, 547 N.E.2d 117 (1988).].
  
   
• 244.  "During the year, 1995, I did not have the clear presence of mind nor the concentration to fulfill my own business obligations" [Matter of Marilyn Bowman-Britt, N.Y. State Tax Appeals Tribunal, Docket No. DTA 818976 (16 October 2003).].
  
   
• 245.  I thought that I was going to receive a refund and that I did not have to file a return under those circumstances (How would the IRS know to issue a refund if he didn't file a tax return?) [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 02-05871 (17 June 2003).].
  
   
• 246.  I didn't pay my income taxes because I wanted to make sure my son was debt-free when he completed college [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 01-18881 (16 May 2003).].
  
   
• 247.  My claiming of extra exemptions and failure to file my tax returns was a radical stand in protest of my employer's corporate greed, safety issues on the job and my employer's callous treatment of the workers; and also the actions of the federal agents at Ruby Ridge and Waco [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 01-24356 (11 October 2003).].
  
   
• 248.  I didn’t pay my taxes because I had the expenses of dining out, taxicab fares,
  tickets to Radio City Music Hall, living in an apartment on Central Park West, and other expenses necessary to establish a persona of a successful person, which I needed in order to do my job as Senior Vice President in a municipal bonds sales firm [In Re Lynch, 299 B.R. 62, 73 (Bankr., S.D. N.Y., 2003).].
  
   
• 249.  After I was injured in a horse riding accident I was operating at a diminished mental capacity and was unable to fully comprehend financial matters (she had developed several businesses and engaged in several real estate transactions during the 10 years she failed to file her tax returns) [Matter of M. Heidi Otto, N.Y.S. Div. of Tax Appeals, Determination No. DTA 818778 (20 November 2003).].
  
   
• 250.  I didn't report my income subject to salaries tax because the layout of the tax return form was changed from the previous year [Hong Kong Inland Revenue Board of Review, Case No. D101/02 (20 December 2002).].
  
   
• 251.  We did not file our income tax returns for the period in question because of laziness, and because we spent more money than we received from selling cocaine [Anonymous v. Collection Division, Utah State Tax Commission, Appeal Nos. 91-0427 & 91-0428 (17 March 1992).].
  
   
• 252.  I am a student who was preoccupied with school and bills, and due to my oversight I did not file my tax returns [In re Anonymous, Utah State Tax Commission, Appeal No. 92-1613 (13 October 1992).].
  
   
• 253.  My present wife was responsible for paying bills and filing tax returns, but due to my court battle with my ex-wife over child custody, medication for a child of my present wife, and a football injury to another child, there was such stress on my present wife that she had a nervous breakdown, and after my CPA prepared the tax return, my wife did not file it. [Anonymous v. Collection Division, Utah State Tax Commission, Appeal No. 86-0429 (20 November 1986).].
  
   
• 254.  I didn't file my tax refund claim in time because I was hiding from the police to avoid being arrested [Garvin v United States, 124 Ct.Cl. 781, 111 F.Supp. 265 (1953).].
  
   
• 255.  I knew that it was illegal to possess marijuana, but I didn't know that the tax law imposed fines and penalties for possessing unstamped tobacco cigarettes [Matter of Christopher J. Brown, New York State Division of Tax Appeals No. DTA 819268 (31 December 2003).].
  
   
• 256.  We weren't properly registered as a vendor, so we shouldn't be required to keep tax records or be subject to tax audits [Matter of American Stock Transfer & Trust Co, New York State Division of Tax Appeals No. DTA 819159 (31 December 2003).].
  
   
• 257.  The president of the corporation suffered from a staph infection and depression, was diagnosed with diabetes and gained over 200 pounds, his marriage fell apart and his former spouse filed for bankruptcy (The president remained available to discuss business during his illness, and was not the only person with authority to conduct the corporation's financial transactions) [Van Camp & Bennion v. United States, 2002 U.S. Dist. LEXIS 2926 (E.D. Wash. 2002), aff'd 2003 U.S. App. LEXIS 15089 (9th Cir. 2003).].
  
   
• 258.  I moved to Colorado and let my son and daughter-in-law run the business, and I didn't know that they were neglecting business matters, draining money from the corporation for their personal use, charging personal items on the corporation's credit cards and not filing and paying the tax returns [Carat Patch Designs, Inc. v. Tracy, Ohio Bd. of Tax Appeals, No. 97-T-1089 (11 December 1998).].
  
   
• 259.  We are Ministers of the Gospel of Jesus Christ, living by the grace and mercy of God, and not by receipt of taxable worldly income [McCurry v. Commissioner, T.C. Memo 1988-447.].
  
   
• 260.  We didn't withhold and remit taxes from the employee's paycheck because we considered him to be a probationary employee [Income Tax Case No.1718, 64 SATC 43 (Cape Tax Ct., South Africa, 2000).].
  
   
• 261.  The chief cause of Applicant's failure-to-file resulted from massive procrastination influenced by a tendency toward perfectionism [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 01-24360 (14 January 2003).].
  
   
• 262.  We had four tax managers in less than two years and also had drastic changes in other personnel [Matter of Cherokee Communications, Inc., Wyoming State Bd. Of Equalization, Docket No. 99-134 (5 May 2000).].
  
   
• 263.  I shouldn't be taxed as a California resident because I only came to California to annul my marriage after my husband abandoned me in Paris [Appeal of Eve Golden Wiseman, Calif. State Bd. Of Equalization, Index No. 67-SBE-026 (24 April 1967).].
  
   
• 264.  We were unable to file complete tax returns on a timely basis because we experienced unexpected fast growth of our business operation, our computer system had to be reprogrammed, adequate personnel were not in place, and the personnel then in charge covered up the situation [Washington State Dept. of Revenue, Interpretation and Appeals Div., 3 WTD 63, Tax Decision No. 87-135 (29 April 1987).].
  
   
• 265.  I was just there to get the restaurant going, and my responsibility for paying the taxes was on paper only (he was president of the corporation) [Matter of Angus Cooper, New York State Division of Tax Appeals No. DTA 819149 (5 February 2004).].
  
   
• 266.  The IRS shouldn't have fired me for not filing my income tax returns because my refusal to file State and Federal returns was a valid protest against wrongdoing within the IRS and therefore protected from reprisal, and my removal was not for such cause as promotes the efficiency of the IRS because my job performance continued to be satisfactory even after I refused to file my tax returns [Joseph C. Cook v. Dept. of the Treasury, Docket No. NY07528110326, Merit Systems Protection Board, 14 M.S.P.R. 268 (28 December 1982).].
  
   
• 267.  I do not feel I should pay the lateness penalties and interest because it is the responsibility of the employer to take out the required amount from my paycheck (the employer withholds based upon the employee's directions) [Illinois Dept. of Revenue, Letter Ruling IT 96-0119-PLR (29 August 1996).].
  
   
• 267.  "When our accountant prepared our 1994 U.S. and Illinois individual income tax returns, he sent them to our office address rather than to our residence, as he always did in the past." [Illinois Dept. of Revenue, Letter Ruling IT 96-0161-GIL (26 December 1996).].
  
   
• 268.  I had requested that my general excise tax license be cancelled, and after my license was cancelled I didn't file the excise tax returns for the work done at my barbershop [State v. Harry H. Ikeda, Hawaii Intermediate Ct. of Appeals, 2003 Haw. App. LEXIS 256 (2003), cert. denied, 2003 Haw. LEXIS 463 (2003).].
  
   
• 269.  I shouldn't have to pay income tax on my salary because I am a judge [Malta Inland Revenue, Bd. of Special Commissioners, Case No. 3/52 (28 May 1953).].
  
   
• 270.  The tax assessment made by the Commissioner against me is invalid because it was written in English and not in Maltese (English and Maltese are both official languages of Malta) [Malta Inland Revenue, Bd. of Special Commissioners, Case No. 14a/66 (10 May 1967).].
  
   
• 271.  My accountant was working on an offer and compromise with the government regarding my past tax obligations, so I assumed that I did not have to file my current tax returns while such negotiations were pending [People v. Richard Arthur Morley, No. G030909, 2004 Cal. App. Unpub. LEXIS 580 (Cal.App., 4th Dist., 22 January 2004).].
  
   
• 272.  Imposing a tax on my wages makes me a slave, which is unconstitutional [Matter of Ricky Sinclair, Jr., New York State Division of Tax Appeals, No. DTA 819595 (19 February 2004).].
  
   
• 273.  I was faced with the conflicting duties of paying my taxes and supporting my family, and I should not be penalized for choosing the latter (he sent his child to a private school, took expensive vacations, leased a BMW and had a personal trainer) [In re Epstein, 303 B.R. 280, 2004 Bankr. LEXIS 24, 2004-1 USTC (CCH) para. 50,127 (Bankr., E.D.N.Y. 2004).].
  
   
• 274.  I gave my 1993 tax documentation to a friend who moved in with my family in 1993 so she could return a favor by preparing my 1993 tax return, but she disappeared with my documentation, and I couldn't locate her because she was itinerant, and I didn't get the documentation until the end of 1996 when her foster mother called me to tell me that she found the documents in a box after my friend had died (the grievant, who worked for Revenue Canada, also failed to timely file her 1994 and 1995 tax returns) [Matter of Diane Buset and Canada Customs & Revenue Agency, Canada Public Service Staff Relations Bd., 2001 PSSRB 26 (14 March 2001).].
  
   
• 275.  I was in the midst of a common law marriage breakup, and I could not compel my former
  wife to return the supporting documentation for my 1994 return because there was no divorce lawsuit involved [DBCC District 2 v. Goldstein et al., NASD Nat'l Business Conduct Committee, Complaint No. C02950053 (28 August 1997).].
  
   
• 276.  I thought that I did not have to file my income tax return if I did not have the money to pay the outstanding tax, and I was so busy that I relied upon my aunt to file my tax returns but she was too sick to do it [Matter of Marla Jinks, Arizona Dept. of Real Estate, Admin. Action No. 01A-141 (3 April 2002).].
  
  I
• 277.   prepared my tax returns, but my father or my brother secretly failed to mail them to cause trouble for me [Dept. of Energy, Office of Hearings & Appeals, Case No. VSO-0048, 25 DOE para. 82,776 (27 October 1995), affirmed, 25 DOE para. 83,010 (OHA 12 April 1996), affirmed (OSA 29 May 1996).].
  
   
• 278.  I didn't file my tax returns because I was depressed and had a severe problem with alcohol, and I had a generally abnormal household for ten years [Dept. of Energy, Office of Hearings & Appeals, Case No. VSO-0091, 26 DOE para. 82,755 (5 September 1996), affirmed (OSA, 5 November 1996).].
  
   
• 279.  I was diagnosed with depression, I am not a healthy, fully functional, normal individual, so my mental health excused me from filing federal tax returns and entitles me to not pay my bills [Dept. of Energy, Office of Hearings & Appeals, Case No. VSO-0296, 27 DOE para. 82,829 (5 January 2000), affirmed (OSA May 3, 2000).].
  
   
• 280.  "In 1985 I moved house and I also purchased two investment properties. From being a simple tax return for me in previous years, matters became more complex and occurred at a time when I continued preparing my own tax returns even though their complexity had increased …  My failure to file my tax returns and comply with Court orders was not due to indifference or to avoid tax.  It was simply due to my inability to face the task of assembling all documents to prepare the returns.  That inability was compounded by the medical condition I was experiencing as a result of stress." [Law Society of Tasmania v Schouten [2003] TASSC 143 (Tasmania Sup. Ct., File No. M56/2003).].
  
   
• 281.  I didn't timely file a notice of appeal to the Hong Kong Inland Revenue Review Board because I live in Macau and my business mail is received in a post office box in Hong Kong Central (he regularly made trips to Hong Kong to access his mail, and also could have filed the notice by mail from Macau) [Hong Kong Inland Revenue Board of Review Case No. D2/03 (8 April 2003).].
  
   
• 282.  I had nothing to do with remitting the sales tax; I bought the tavern because my boyfriend, who was the bartender and who managed the place, couldn't get a liquor license because of his prior record, and he should be responsible for the sales tax.  I stopped going to the tavern because the atmosphere wasn't right for me and I couldn't take being in the place (she gave her boyfriend a rubberstamp of her signature to do the paperwork) [Matter of Ellen E. Bullwinkel, New York State Division of Tax Appeals No. DTA 819228 (13 May 2004).].
  
   
• 283.  The State Tax Commission's deficiency determination against me is flawed and must be canceled because the Commission unlawfully obtained its information about my income for which I did not file a tax return [Matter of Anonymous, Dkt. No. 16609, Idaho State Tax Comm. (1 April 2003).].
  
   
• 284.  I was prevented from paying the sales taxes I collected at my Domino's Pizza franchise because the Army closed down Fort McClellan [Calhoun County Pizza, v. Alabama Department of Revenue (Alabama Dept. of Revenue, Admin. Law Div., Docket No. S. 03-986 (25 March 2004).].
  
   
• 285.  My New York State Lottery winnings should not be taxable because I was employed
  by the Nigerian Consulate when I won the money [Jombo v. Commissioner, T.C. Memo 2002-273].
  
   
• 286.  "[The IRS] Revenue Agent testified that petitioner rescheduled [tax audit conferences] 13 different times.  The excuses petitioner gave to respondent were numerous and varied.  Petitioner missed the conferences or needed to reschedule the conferences for the following reasons:
  
  (1) His mother was ill,
  (2) his father was ill,
  (3) his college roommate was ill,
  (4) a close friend died,
  (5) he needed to attend a closing,
  (6) he needed to attend a closing for a friend,
  (7) he needed to attend a closing for his law firm,
  (8) the weather was too bad,
  (9) he was working on a political campaign,
  (10) he had to be in court,
  (11) he was too busy with his law practice, and
  (12) he was stung by a wasp." [Hardin v. Commissioner, T.C. Memo. 2004-77.].
  
   
• 287.  I didn't file my income tax refund claim on time because my law office records were seized by the Minnesota Lawyers' Professional Responsibility Board during my disbarment proceedings, and it was inconvenient for me to make an appointment with the Board to view the records [Hatlie v. Commissioner of Revenue, Minnesota Tax Court, Docket No. 4127 (16 September 1987).].
  
   
• 288.  The 538 cartons of unlawfully stamped cigarettes found in my apartment were not mine, but were being held there by my son for someone known as "the Fat Man" [Matter of Bi Lan Jiang, New York State Div. of Tax Appeals, Docket No. DTA 819340 (17 June 2004).].
  
   
• 289.  Our neighborhood association is composed of homeless urban residents who are
  quatters on a piece of land worth 3,297,800 pesos, which the owner agreed to sell to us if we pay the capital gains and other transfer taxes, and we only want to pay one million pesos total because our members belong to the urban poor sector [Philippines Bureau of Internal Revenue, Ruling No. 019-2003 (28 November 2003).].
  
   
• 290.  The Utah Tax Commission standard for determining reasonable cause for failure to file is too stringent, the IRS is much more lenient, and if a less stringent standard were used by the Tax Commission then the relationship between tax practitioners and the State of Utah would be enhanced [Matter of Anonymous, Utah State Tax Commission Appeal No. 87-0057 (25 January 1988).].
  
   
• 291.  We have consistently filed our tax returns late because I am an investor and investment advisor and our tax returns are therefore very complex [Matter of Phillip F. and Judy Kauffman Goldstein, New York State Division of Tax Appeals No. DTA 819377 (22 July 2004).].
  
   
• 292.  We shouldn't be taxed on the business we did in New York State because we didn't
  obtain the required certificate to do business in New York State [People v. Tropical Fruit Corp., 223 App.Div. 864, 228 N.Y.S. 189 (3d Dept. 1928), aff'd 252 N.Y. 605, 170 N.E. 160 (1930).].
  
   
• 293.  The prize money I won on the quiz show should not be taxed because I was never an employee of the television station [Commonwealth Taxation Board of Review (Australia), Ref. No. 37-38/1967, 41 C.T.B.R. (N.S.) Case 45 (19 February 1968).].
  
   
• 294.  Our client cannot attend his tax appeal hearing because he is subject to arrest and prosecution for tax fraud if he ever returns to Hong Kong, and besides, he risks infection by the SARS virus epidemic if he were to travel to Hong Kong for the hearing [Hong Kong Inland Revenue Board of Review Case No. D46/03 (6 August 2003).].
  
   
• 295.  I did not remit the $5,000 payment to my employer or report it on my income tax return because I was not given a Form 1099, so I didn't think that the IRS would ever find out about it [Matter of Application of Cvammen, 102 Ohio St. 3d 13, 806 N.E.2d 498 (2004).
  
   
• 296.  I filed late tax returns for the years 1996 through 1999 because I was in the Army and stationed in Saudi Arabia for Operation Desert Shield and Operation Desert Storm during 1990 and 1991 [Lykes v. Commissioner, T.C. Memo 2004-159).].
  
   
• 297.  The Bankruptcy Court should discharge our tax debts because our failure to file our tax returns and pay the taxes was not due to criminal willfulness, but was the result of mere procrastination [Matter of Steinkrauss, 313 B.R. 87; 2004 Bankr. LEXIS 1072 (Bankr., D. Mass. 2004).].
  
   
• 298.  The Oregon Department of Revenue's notices of deficiency against me should be vacated because the Department of Revenue waited more than three years after they learned from the IRS that I didn't file a Federal tax return [Ward v. Dept. of Revenue, Docket No. TC-MD 030424A, 2004 Ore. Tax LEXIS 93 (Oregon Tax Ct., 16 August 2004).
  
   
• 299.  "The plaintiff complains, according to his complaint delivered in writing, that the defendant offered resistance to the court officer in regard to the collection of the chimney tax.  The defendant says that he offered resistance because he would not allow his property to be carried out of his house" [La Montagne v. van Neck, New Netherlands Inferior Court of Justice (Kleine Banck van Justitie), Fort Orange Court Minutes, p. 211 (14 September 1660) (Charles T. Gehring, transl., at p. 529, Syracuse Univ. Press, 1990).] [N.B. Money was scarce in colonial New York, so taxes were often levied and collected using commodities such as farm products or beaver pelts as the medium of exchange.].
  
   
• 300.  I should be able to claim my stock market trading losses as theft loss deductions because Paine Webber stole my money by getting me drunk with alcoholic beverages and allowing me to make unwise investments [Yoakum v. Commissioner, T.C. Memo 2004-191.].
  
   
• 301.  Residual anger and depression brought on by my divorce caused me to procrastinate and ignore my 1994, 1997, 1998, 1999, 2000, 2001, 2002 and 2003 income tax filings [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 03-02306 (18 June 2004).].
  
   
• 302.  My wife and I did not file our income tax returns for 12 years because we did not know how to handle the exemption status of her children and were afraid of the repercussions from the IRS for our failure to file, so we did nothing [Defense Office of Hearings & Appeals, Case No. 02-10280 (14 July 2004).].
  
   
• 303.  We shouldn't have to pay the manufacturing tax on our bakery's sponge cakes because they are really pastries and not cakes [Herbert Adams Proprietary, Ltd. v. Federal Commissioner of Taxation, 47 CLR 222, 2 Australian Tax Decisions 31 (High Ct., 4 August 1932).].
  
   
• 304.  I am a Free Moorish-American Sovereign National, De Jure Legitimate, Immunis Party, an Official of the Great Seal Nation Association of Moorish Affairs, and therefore exempt from tax liability [Department of Correction v. Rivera, New York City Office of Admin. Trials & Hrgs. Index No. OATH 1170/01 (29 May 2001).].
  
   
• 305.  We thought that the payment of $2,500.00 towards our 2000 New York State Income Tax was received because our checking account bank statement had, next to the listing for check number 2245, the notation "NSF", which we thought stood for "New York State Finance," so we didn't know that the check had bounced because there were No Sufficient Funds in the account [Matter of Abdyl & Vivian Koprencka, New York State Division of Tax Appeals No. DTA 819407 (30 September 2004).].
  
   
• 306.  The members of our Board of Directors are of old age and they did not notice the date specified for the furnishing of the tax return [Hong Kong Inland Revenue Board of Review Case No. D94/03 (5 February 2004).].
  
   
• 307.  I forgot that my mother had passed away, so accidentally I claimed the dependent parent allowance for her on my tax return [Hong Kong Inland Revenue Board of Review Case No. D95/03 (5 February 2004).].
  
   
• 308.  As a result of some disputes with the Teachers Retirement System that required litigation, we fell behind in the filing of some of our State and Federal income tax returns [Matter of Erskine & Elinor Agee, New York State Div. of Tax Appeals, Docket No. DTA 819544 (7 October 2004).].
  
  309.  The sales should be exempt from taxation because the investigator from the Revenue Crimes Bureau was killed and our papers he had were destroyed when the World Trade Center was attacked on September 11, 2001 (the owner of the business had already pleaded guilty to criminal tax fraud) [Matter of A.V.S. Laminates, Inc. & Steiger Boat Sales, Inc., New York State Div. of Tax Appeals, Docket No. DTA 819295 and DTA 819301 (4 November 2004).].
  
  310.  "[Y]our Petitioner by Reason of Age and Sickness is incapable of Working and make[ing] Cropps as also his wife is antient and your petitioner hath noe servant worke for [him] which Incappassitys him to pay the publick and County Leavies. Your petitioner [there]fore humbly prays that he may be by order of Court Discharged from paying his Leavyes." [Petition of Thomas Hyde, Prince Georges County Court Records 1696 - 1699, page 24 (28 August 1696) (Published in Court Records of Prince George's County, Maryland, 1696 - 1699, p. 22 (Joseph H. Smith and Philip A Crowl, eds., American Hist. Assn., 1964).).].
  
   
• 311.  “We are a very reputable CPA firm operating in San Luis Obispo, California, where we process a number of California property tax returns. Unfortunately, with the purchase of Chemron by Lubrizol in 2002 in addition to staff changes in our office, the filing of Chemron’s Ohio property tax return was overlooked. … If we had had the foresight to file an extension, the return and payment would have been considered timely." [Chemron Corp. v. Zaino, Ohio Board of Tax Appeals, No. 2003-A-1442 (23 April 2004).].
  
   
• 312.  We had a time extension to file our property tax return, but the extension was for Portage County and not Geauga County, and if we had filed the tax return with the Portage County Auditor's Office instead of the Geauga County Auditor's Office it would have been timely [Lee V. Silvis v. Zaino, Ohio Board of Tax Appeals, No. 2002-G-1585 (7 March 2003).].
  
   
• 313.  "I unknowingly became the Unjustified Victim of the State of Alabama’s Department of Revenue’s Witch Hunt, Harassments, Libel, Target, etc., etc." [Edward Gibson v. State, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. INC. 03-613 (29 January 2004).].
  
   
• 314.  We failed to make any monthly payment on our past sales tax delinquency because the monthly amount due was too high, based on our cash flow [Matter of Anonymous, Utah State Tax Commission Appeal No. 03-1253 (29 July 2004), reconsideration denied, 16 August 2004).].
  
   
• 315.  If something happens to me my parents will make sure the IRS is paid, or I will pay it myself from my inheritance after my parents pass away (petitioner was a 54-year-old disbarred attorney who had made no payments for over 3 years on a $53,000 outstanding tax deficiency) [Matter of John J. Mogck, III, Pennsylvania Supreme Ct. Disciplinary Bd., 78 DB 1992 (28 September 2004).].
  
   
• 316.  "I am not required to contribute to such things as funding Oregon's abortion program that kills unborn children with $ 3.7 million dollars from the general fund. Furthermore, I am not required to pay taxes when the taxes will be used to fund activities that are evil, violate my conscience, hinder my faith, or, damage my ability to worship Almighty God" [Jamie Danielle-Thayer Berkey v. Dept. of Revenue, Oregon Tax Ct., Case No. TC-MD 040081B, 2004 Ore. Tax LEXIS 106 (27 September 2004).].
  
   
• 317.  I stopped making my delinquent tax payments because the California Franchise Tax Board didn't send me any receipts for the prior payments I made while I was overseas [Appeal of Shubert, Calif. State Bd. of Equalization, 79-SBE-161 (25 September 1979).].
  
   
• 318.  My wife, who was the office manager of my company, suffered from depression which drove her to compulsively spend personal and corporate funds and to attempt suicide, so we were late with the payroll taxes. When the IRS informed us of the delinquency we fired the bookkeeper, but my wife still didn't pay the company taxes on time [Donald's Electric & Refrigeration Service, Inc. v. United States, 2005 U.S. Dist. LEXIS 3486 (W.D. Va. 2005).].
  
   
• 319.  I believe that the New Mexico income tax is too high and that I should not be liable for amounts in excess of the tax withheld from my paycheck by my employer [Matter of Benny Nevarez, New Mexico Taxation & Revenue Dept., Decision & Order No. 02-19 (30 September 2003).].
  
   
• 320.  We are Texas residents who work at the White Sands Missile Range, and we shouldn't have to pay income taxes to the State of New Mexico because New Mexico has spent very little money in our behalf [Lung v. O'Chesky, 94 N.M. 802, 617 P.2d 1317 (N.Mex. 1980), app. dism'd 450 U.S. 961 (1981).].
  
   
• 321.  Our taxes were late because our bookkeeper was on leave, but the penalty should be waived because we are a nonprofit corporation and could use the funds for a better purpose [Matter of ARCA, New Mexico Taxation & Revenue Dept., Decision & Order No. 03-06 (13 May 2003).].
  
   
• 322.  We are an out-of-state company, and even if we were negligent in preparing our New Mexico tax returns we should be held to a lower standard than an in-state company [Matter of D & H Pump Service, Inc., New Mexico Taxation & Revenue Dept., Decision & Order No. 02-23 (2 October 2002).].
  
   
• 323.  I shouldn't be charged a tax on all of my unreported gambling winnings because I shared half of them with my lady friend [Klingaman v. Commissioner, T.C. Summary Opinion 2005-36.].
  
   
• 324.  We were unable to timely file our sales tax returns because our business drastically declined on account of the September 11th terrorist attacks, the SARS outbreak and the airline bankruptcies [International Restaurant Management Corp. v. State, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. S-03-472 (21 January 2004).].
  
   
• 325.  We shouldn't have to collect the resort tax from the tourists and remit it over to the Tribal Council because we are not members of the Crow Tribe (the appellants operated tourist resorts on the Crow Indian Reservation) [Rose v. Adams, Civ. App. No. 95-27, 2000 Crow 1 (Crow Indian Reservation Court of Appeals, 11 January 2000).].
  
   
• 326.  I'm not really a tax expert; I became a federal revenue officer only by the chance of politics (the defendant, convicted of tax evasion, had served as Brooklyn District Collector of Internal Revenue from 1941 - 1944, and as Commissioner of Internal Revenue from 1944 - 1947) [United States v. Nunan, 236 F.2d 576, 580 (2d Cir. 1956), cert. denied 353 U.S. 912 (1957).].
  
   
• 327.  I do not deny that I owe $250.46 on my New York State Income Tax, but the courts denied me justice in my dispute with my landlord and with the New York City Housing Authority, and I won't pay the tax until I get justice from the Housing Department [Matter of Edwin L. Williams, New York State Division of Tax Appeals No. DTA 819907 (14 April 2005).].
  
   
• 328.  “We are a very reputable CPA firm operating in San Luis Obispo, California, where we process a number of California property tax returns. Unfortunately, with the purchase of Chemron by Lubrizol in 2002 in addition to staff changes in our office, the filing of Chemron’s Ohio property tax return was overlooked. … If we had had the foresight to file an extension, the return and payment would have been considered timely." [Chemron Corp. v. Zaino, Ohio Board of Tax Appeals, No. 2003-A-1442 (23 April 2004).].
  
   
• 329.  We had a time extension to file our property tax return, but the extension was for Portage County and not Geauga County, and if we had filed the tax return with the Portage County Auditor's Office instead of the Geauga County Auditor's Office it would have been timely [Lee V. Silvis v. Zaino, Ohio Board of Tax Appeals, No. 2002-G-1585 (7 March 2003).].
  
   
• 330.  "I unknowingly became the Unjustified Victim of the State of Alabama’s Department of Revenue’s Witch Hunt, Harassments, Libel, Target, etc., etc." [Edward Gibson v. State, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. INC. 03-613 (29 January 2004).].
  
   
• 331.  We failed to make any monthly payment on our past sales tax delinquency because the monthly amount due was too high, based on our cash flow [Matter of Anonymous, Utah State Tax Commission Appeal No. 03-1253 (29 July 2004), reconsideration denied, 16 August 2004).].
  
   
• 332.  If something happens to me my parents will make sure the IRS is paid, or I will pay it myself from my inheritance after my parents pass away (petitioner was a 54-year-old disbarred attorney who had made no payments for over 3 years on a $53,000 outstanding tax deficiency) [Matter of John J. Mogck, III, Pennsylvania Supreme Ct. Disciplinary Bd., 78 DB 1992 (28 September 2004).].
  
   
• 333.  I didn't pay taxes because I believed that the government used the money to violate the rule of law and the Nuremberg principles [Regina v. Ricci, [2002] O.J. No. 3727, 55 W.C.B. (2d) 406 (Ontario Ct. Justice, 2002), aff'd [2003] O.J. No. 5134 (Ontario Superior Ct. Justice 2003), app. dism'd [2004] O.J. No. 4161 (Ontario Ct. App., 2004).].
  
   
• 334.  My family was under a financial strain, and I could not control my spending and eventually filed the false tax returns because I felt an overwhelming need to care for my wife, daughters, and co-workers, and it was ego-alien for me to disappoint these people [Matter of Bruce Hlavacek, Texas State Office of Administrative Hearings, Dkt. No. 54-99-0053.C (15 June 1999).].
  
   
• 335.  I was raised in an orphanage, and I knew I should have filed my tax returns but I did not realize that failure to file the returns was a crime [Matter of Herbert C. Mueller, M.D., Texas State Office of Administrative Hearings, Dkt. No. 503-99-1613 (December 1999).].
  
   
• 336.  "The Federal Income Tax return attached hereto could not be filed within the time required by law, on account of the fact that business conditions prevented the keeping of sufficient clerical help to compile the information.  And that throughout the months of February, March and April of this year it was necessary to use the regular clerical help in distributing both City and State Automobile License plates, thus making it impossible to close the books and compile the information sooner." [Pioneer Automobile Service Co. v. Commissioner, 36 B.T.A. 213 (1937).].
  
   
• 337.  I didn't file my tax return because I had broken parole and did not want to put myself on record where I could be located [Cohen v. Commissioner, U.S. Tax Ct. , Docket No. 39927, 12 T.C.M. (CCH) 392 (1953).].
  
   
• 338.  "I come along for the ride, only.  I'm in a United States penitentiary doing 25 years.  When I finish that, I go to Nevada to do a life sentence.  All I wanted to do was come up here for a ride.  What that man [the IRS attorney] says is exactly true. Now, it's back to you, friend."  (Spoken at trial in the United States Tax Court.  The IRS had assessed tax based upon income from proceeds of the two bank robberies for which he was convicted.) [Gary
  Frederick Ayers v. Commissioner, T.C. Memo 1978-341.].
  
   
• 339.  I didn't file my tax returns because I had a depressive disorder and was not capable of dealing with the filing requirements [Dept. of Energy, Office of Hearings & Appeals, Case No. VSO-0133, 26 DOE para. 82,782 (2 July 1997).].
  
   
• 340.  I didn't pay my taxes because I had a sleep disorder [Thompson v. Commissioner, 97-2 U.S.T.C. (CCH) para. 50,748, 1997 U.S. App. LEXIS 27139 (10th Cir. 1997).].
  
   
• 341.  I should not have to pay income tax on the $16,113 royalty income I received in the year 2000 from Warner Chappell Music until the IRS forces Warner Chappell to admit that I am owed additional royalties for that year, or at least until the IRS investigates Warner Chappell (he did not file a 2000 tax return, and had other royalty income from other recording companies) [Robert Eugene Poindexter v. Commissioner, T.C. Memo. 2005-122.].
  
   
• 342.  "Every walk of life had been badly affected by atypical pneumonia last year.  Additional time was required to pass the information and discuss with the relevant parties located both in and outside Hong Kong to finalize the accounts.  Our client also had to make sure that the factory and staff, who traveling outside Hong Kong, would not be affected by atypical pneumonia.  There was a delay in filing the tax return but the amount of delay is not significant" [Hong Kong Inland Revenue Board of Review Case No. D63/04 (8 December 2004).].
  
   
• 343.  I didn't report my income from fur trading because it was money I made from my hobby, not from my business [Watson v. Commissioner, T.C. Memo 1988-29.].
  
   
• 344.  The deficiency notice issued to me by the IRS was invalid because it was issued by the Holtsville, New York office of the IRS, and I live in Tennessee so it should have been issued by the Memphis office [Kelly v. Commissioner, T.C. Summary Opinion 2005-87.].
  
   
• 345.  We had cash flow problems on account of the foot and mouth disease outbreak, combined with the bad weather at the beginning of the year. [Landscape Maintenance Ltd. and Commissioners of Customs & Excise, London Tribunal Centre (VAT) (Plymouth, 16 January 2003).]
  
   
• 346.  "Several years ago I became aware of the immoral activities that our government was involved in with my tax dollars.  At that time I adjusted my life style so that I would not owe and taxes and therefore not be supporting this activity.  However, last year I found it necessary to take a 'normal' job and thus have had to file the enclosed return this year.  I have requested on the return that all money collected through payroll deductions be returned. As long as one child is murdered in the womb with tax dollars, or one young person is being taught premarital sex of OK in school or one family is being broken up for easy welfare money or any of the other inappropriate ways the government is encouraging sin, then I'm afraid that I can not contribute." [Lane v. Commissioner, T.C. Memo. 2005-182.].
  
  
   
• 347. Assessing the penalty for possessing cigarettes with counterfeit tax stamps at the maximum rate of $150.00 per carton is excessive, and it places an economic burden on my limited financial resources [Matter of Ahmned Nasser, New York State Division of Tax Appeals No. DTA 819908 (28 July 2005).].
  
   
• 348. "There was not a structure in place to accommodate the revenue stream." (Quote to the news media from Tim Meche, Esq., attorney for rap artist Percy "Master P" Miller, on Miller's plea bargain in the Middle District of Louisiana for failing to file a corporate income tax return for his record company, which earned over $2 million) [Penny Brown Roberts, "Master P Pleads to Tax Charge in BR Operation," The Advocate (Baton Rouge), 6 February 2004).].
  
   
• 349. "It was – that was the furthest thing from my mind. My bills were the furthest thing from my mind." (Defendant, who avoided jail time with a guilty plea, had been a Tax Fraud Investigative Aide for the IRS who had not filed her own tax returns for years 1997 through 1999) [United States v. Raquel Forero, No. CR 03-10380, Dist. Mass., 16 December 2003 Indictment, page 2 (reporting statement made by defendant at prior hearing).].
  
   
• 350. We shouldn't have to pay our taxes for the years 1994 through 1998 because the Ministry of National Revenue was late in assessing the taxes (the company did not respond to repeated requests for information from the MNR) [Maya Forestales S.A. v. Her Majesty the Queen, 2005 TCC 66 (Tax Ct. of Canada 2005).].
  
   
• 351. In a developing country such as ours, a sophisticated or disciplined company law inherited from another place inhibits growth rather than aids it, and has a frustrating effect on energetic people with an eye to improving themselves and others [Kaputin v The State, [1979] PNGLR 559 (Sup. Ct. of Justice, Papua New Guinea, 1979).].
  
   
• 352. I owe the IRS nothing because any tax assessments must be calculated with tax returns filed by the taxpayer, and I cannot be taxed because I have not filed any returns [In re Charles A. Weatherley, 169 B.R. 555, 560 (Bankr., E.D.Pa. 1994).].
  
   
• 353. "The tax form was filed delinquent due to a new computer software for managing due dates that our [accountant's] firm had installed." [Gaydash Industries, Inc. v. Wilkins, Ohio Bd. of Tax Appeals, No. 2005-A-297 (5 August 2005).].
  
   
• 354. My records were destroyed by an ex-roommate [Cantrell v. Alabama Department of Revenue, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. INC-04-234 (15 February 2005).].
  
   
• 355. "There are many reasons for the late payment, not the least of which is Hurricane Ivan, five burglaries, and the firing of the person in my accountant's office that handled these accounts." [Simple Investments, Inc. v. Alabama Department of Revenue, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. S-05-418 (28 June 2005).].
  
   
• 356. I decided in my own mind that I wasn't liable for income tax, and I stopped filing returns [Joseph John Martella v. Commissioner, T.C. Memo. 2005-216.].
  
   
• 357. I did not have an opportunity to review the tax return because my ex-husband, at the last minute, insisted that I sign the return immediately so that he could mail the return before the deadline (she unsuccessfully tried to use the "innocent spouse" defense to avoid liability on the jointly-filed income tax return) [Simon v. Commissioner, T.C. Memo. 2005-220.]
  
   
• 358. The Internal Revenue Manual reveals secret a default process used by the Internal Revenue Commissioner's delegates, so we exercised our right to equal treatment under the law by performing the same administrative default process upon the IRS that the IRS uses upon the people [Gallegos v. Commissioner, 2005 U.S. App. LEXIS 21814 (10th Cir. 2005).].
  
   
• 359. I contracted a cold which developed into a bronchial condition that caused my return to New York to be delayed until the end of April, 1925 [Irving Berlin v. Commissioner, 59 F.2d 996 (2d Cir. 1932), cert. denied 287 U.S. 642 (1932).].
  
   
• 360. I suffered from bilateral tendinitis, carpal tunnel syndrome and periods of depression (during the tax years at issue she was constantly employed, was running her own startup network marketing business and was able to file other tax documents) [Joyce M. Thomas v. Commissioner, T.C. Memo. 2005-258.].
  
   
• 361. "I can't afford to pay the penalties and interest, because my income is limited due to my physical disabilities and limitations (see attached). Any further collection of monies by the IRS will deprive me of obtaining medical help to cope with my physical condition and cause long-term and permanent effects. .... In March of 1976, I was in an accident, in which I was hit by a car while riding my bicycle. I suffered numerous permanent and irreversible injuries. I have been injured, handicapped and limited every [sic] since. I certainly expect relief from the insurmountable penalty & interest charges." (Petitioner was gainfully employed before and after the tax years at issue (1995 through 1998) and was self-employed during 1995 - 1998) [James Murden Wilcox v. Commissioner, T.C. Memo. 2005-257.].
  
   
• 362. Our vacation travel plans did not leave us with enough time to appeal our tax case [Chiulli v. IRS, 2005 U.S. Dist. LEXIS 22415 (S.D.N.Y. 2005).].
  
   
• 363. My ex-husband got angry when I asked him what was happening with the IRS with our tax problems, so I didn't know that we owed so much in back taxes until the IRS tried to collect from me when my ex didn't pay the IRS as agreed in our divorce [Negoescu v. Commissioner, T.C. Summary Opinion 2005-161.].
  
   
• 364. I shouldn't be liable for the New York City Unincorporated Business Tax or the Occupancy Tax because I am a journalist [Frye v. Commissioner of Finance, 62 N.Y.2d 841, 466 N.E.2d 151, 477 N.Y.S.2d 611 (1984).].
  
   
• 365. I didn't file my tax returns from 1997 to 2002 because I was chemically dependent on OxyContin [James H. Jordan v. Commissioner, T.C. Memo. 2005-266].
  
   
• 366. I shouldn't have to pay the penalty for missing tax stamps on cigarettes because the 259 unstamped packages of cigarettes were found in the basement of my club and were not kept behind the bar [Matter of "John Doe", Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. CT-05-1 (10 March 2005).].
  
   
• 367. In the immediate aftermath of the September 11 tragedy, many of the cities where we provided security, baggage check and screening services to the airlines exempted our revenue from any form of taxation at all, so we should also get a tax break on our revenue from services we provided to Delta Air Lines at JFK Airport in New York during this period [Matter of Worldwide Security Associates, Inc., New York State Division of Tax Appeals No. DTA 820233 (17 November 2005).].
  
   
• 368. "I respectively [sic] request that all associated penalties be abated, as there was no willful neglect to collect sales tax or self assess use tax during the audit period. Additional taxes were assessed due to normal human errors that sometime [sic] occur when dealing with very high volumes of transactions, customers and invoices." … "It is due only to human error that all taxes were not collected and remitted during the audit period. At no time did [we] have material disagreements as to the taxability of product for sale nor do we dispute our responsibility to collect the tax. As we all know, humans are fallible and sometimes make errors in judgment and performance." [Indiana Dept. of State Revenue, Letter of Findings No. 04-0256P, 28 Indiana Register 1957 (1 March 2005).].
  
   
• 369. New York State tax law exempts income earned in foreign countries from the New York State income tax. Since New York State has a constitution and a government with a legislature empowered to make laws, New York State meets the criteria of a foreign country. Therefore, because my income was earned in New York State, it is exempt from taxation under the New York State income tax laws [Matter of Quentin Rivers, New York State Division of Tax Appeals No. DTA 820156 (22 December 2005).].
  
   
• 370. The audit deficiency on my mixed beverage gross receipts tax should be reduced because my husband grossly mismanaged the business and the business environment was hostile [Texas Comptroller of Public Accounts, Docket No. 200510368H, Hearing No. 44,842 (12 October 2005).].
  
   
• 371. I requested that my name be placed on the Treasury Department's "no call" list [Hennard v. Commissioner, T.C. Memo. 2005-275.].
  
   
• 372. The HK$600,000 I received from my ex-employer when my division was terminated should not be subject to the Salaries Tax because it was an Appreciation Bonus to show my ex-employer's gratitude for my work during the transitional period [Hong Kong Inland Revenue Board of Review Case No. D4/05 (13 April 2005).].
  
   
• 373. My 1999 income tax return was filed late because I suffered serious back injuries as a result of three separate automobile accidents in 1989 and 1991, my father was killed in an automobile accident in 1997, and on the way to identifying my father's body I stepped into a hole in my mother's yard, aggravating my pre-existing back injury and becoming more permanently and seriously disabled (she successfully ran her own dog breeding business from her home) [Marta Gropper v. United States, 2005 U.S. Dist. LEXIS 28141, 96 A.F.T.R.2d (RIA) 7133 (E.D. Pa. 2005).].
  
   
• 374. When I practiced dressmaking to supplement my Jamaica Constabulary Force salary I was not permitted to have secondary employment, so I did not have a registered establishment, kept no books and made no tax returns (automotive personal injury plaintiff's claim for lost earnings in that enterprise was denied)[Walker v. Pink, Jamaica Supreme Court Civil Appeal, No. 158/01 (2003).].
  
   
• 375. The sales tax penalties should be abated because of my extended absence from the business to take care of my disabled children (despite the owner's extensive business experience, he failed to maintain a general ledger, a cash receipts book , cash disbursements book or cash register tapes) [Matter of RYKG, Inc., New York State Division of Tax Appeals No. DTA 819983 & 819984 (12 January 2006).].
  
   
• 376. My corporation had financial problems, I had no assets, and if the interest and penalty on the unpaid sales & service tax were waived then I would be able to pay off the taxes owed [West Virginia Office of Tax Appeals, Docket No. 05-586 C (29 December 2005).].
  
   
• 377. The IRS's assessment of additional income taxes was invalid because it was based on information the IRS obtained from my employer about my tips, which are private transactions between me and my employer [Branka Petrie v. Commissioner, T.C. Memo 1990-168.].
  
   
• 378. The jury was prejudiced because a large number of IRS and government agents sat directly behind the prosecution table throughout the trial and glared at us, intimidated us, and caused some of the jurors to fear that if they acquitted us the IRS might retaliate against them (their tax fraud convictions were upheld on appeal) [United States v. Rutherford, 2006 U.S. App. LEXIS 1702 (9th Cir. 2006).].
  
   
• 379. I didn't report my taxable disability pension income on prior tax returns, so I shouldn't be taxed on it for this year [Burnham v. Commissioner, T.C. Summ. Op. 2006-8.].
  
   
• 380. Paying my tax obligations was not a priority to me (he purchased a new home and a Cadillac, sent his children to private school and went on a cruise with his wife) [In re Claxton, 335 B.R. 680 (Bankr., N.Dist. Ill. 2006).].
  
   
• 381. I am a minister of the gospel, and the $80,000 kickbacks I received from the company that was constructing my church should be excluded from my income as a love offering and shouldn't be taxed [United States v. Snowden. 770 F.2d 393 (4th Cir. 1985).].
  
   
• 382. I weighed over 360 pounds; suffered from abnormally high blood pressure, diabetes, and sleep deprivation; and was overwhelmed by my infirmities [he was the CEO of a 500+ employee corporation that defaulted on its withholding tax payments to the IRS) Cappetta v. United States, 2006 U.S. Dist. LEXIS 1609 (N.D. Ill. 2006).].
  
   
• 383. I believed that limiting my clients' false charitable contribution deductions to 10 percent of their income would avoid IRS audits of their tax returns which my office prepared [United States v. Samuel Joseph DeAngelo, U.S. Attorney's Office, Central District of California, Press Release No. 06-016 (7 February 2006).].
  
   
• 384. It was my first year in business, I was very busy with suppliers and customers and had a staggering workload [Scott Parsons Century Moulding Co. v. Hood River County Assessor, 2005 Ore. Tax LEXIS 215, Oregon Tax Ct., Docket No. TC-MD 050136A (26 October 2005).].
  
   
• 385. All my substantiating documents were either destroyed in hard disk crashes or lost while moving (he didn't file his 1998, 1999, 2000 or 2001 tax returns until 28 October 2002, and did not file his 1997 tax return at all) [Christensen v. Commissioner, T.C. Memo. 2006-62.].
  
   
• 386. As the pastor of the church, I grew the congregation from 500 to 2,000 members, and increased the weekly collections from $7,000 to $41,000, so I was entitled to skim $1,000 a week as tax-free income from the collection plate. I wasn't really stealing from the church because the board had offered me a raise anyway, but if I had accepted the raise then that income would have been reported to the IRS and would have been taxable (the Bishop, whose annual salary before skimming was $109,000, was sentenced to 18 months in prison for tax evasion) [United States v. William A. Ellis, 440 F.3d 434 (7th Cir. 2006).].
  
   
• 387. We couldn't timely file and pay our sales tax returns for September 2003 through February 2004 because the New York State Division of Taxation's actions to collect our past tax delinquencies from 1998 through 2001 hurt our business [Matter of Rockwell's Restaurant Corp., New York State Division of Tax Appeals No. DTA 820114 & 820314 (13 April 2006).].
  
   
• 388. The $25,000 I received from my wife's doctor should not be taxable income because it was a gift given by the doctor to ease his conscience after he had an affair with my wife when she was his patient [Peebles v. Commissioner, T.C. Summary Opinion 2006-61.].
  
   
• 389. The failure to file and failure to pay penalties should not apply to me because my parents raised me to believe that the Internal Revenue Service was an illegal organization and taught me not to file tax returns or pay taxes, and I believed that my parents would disown me if I ever filed a return or paid taxes [Ruth Ann Gillings v. Commissioner, T.C. Memo. 2006-65.].
  
   
• 390. The IRS's audit adjustments to our year 2000 corporate income tax return necessitated the filing of more than 400 state and local amended tax returns, and we were too busy working on the other tax returns to timely file the Virginia state corporate amended income tax return [Virginia Tax Commissioner, Ruling No. 06-37 (5 April 2006).].
  
   
• 391. We didn't remit our employees' withholding taxes because after the September 11th terrorist attack the economy weakened and we lost receivables when clients such as Enron and Global Crossing went bankrupt, so instead of paying over the withholding taxes we sunk the money into trying to grow company so we could sell it [Staff It, Inc. v. United States, 2006 U.S. Dist. LEXIS 8793 (S.D. Tex., 2006).].
  
   
• 392. I should be allowed the dependency exemption for my half-brother's half-brother's two children who didn't live with me because I paid their father money to support them. I don't have many receipts for the money I gave to support the children because where we come from, we don't use money. It is very hard for us to know how to use money. We don't keep receipts of every little things we buy, for buying food or buying clothes, or anything, or even, you know, we just give money, we forget about it. The children's father is a member of my tribe and where I come from in Africa all our tribe members are considered the same family [Daniel D. McBol Aruai v. Commissioner, T.C. Memo. 2006-98.].
  
   
• 393. I shouldn't be taxed on my sponsorship income from playing at Wimbledon because I am not a United Kingdom resident and the sponsorship fees were paid to me by non-UK entities [Andre Agassi v. Robinson, [2006] UKHL 23.].
  
   
• 394. I was too busy losing weight after my heart attack and angina episode to oversee the payroll tax payments of my corporation (he was able to repay himself the money he had loaned to the corporation during that time) [Savage v. United States, 2006 U.S. Dist. LEXIS 9014 (E.D.Calif., 2006).].
  
   
• 395. I am being punished unfairly in being assessed the penalties for evading the sales tax on the paintings I purchased. I did what many, many people did in avoiding the payment of sales tax, and I am being treated differently from others who have voluntarily filed and alerted the Department to the issue (he pleaded guilty to Federal criminal fraud charges and filed the tax returns only after the criminal indictment was secured against him) [Matter of Samuel D. Waksal, New York State Division of Tax Appeals No. DTA 820118 (25 May 2006).].
  
   
• 396. I mistook my mother’s date of death and there was a gap of three months between the real date of death and the mistaken date of death; I did not realise that I had made a mistake until I was invited by the Deputy Commissioner to make representations; I did not collect the employer’s return which had been sent to one of the three business addresses of my employer; I was busy and it was my husband who filled in the return for me; I had no clue about money and figures and was careless, but the errors were unintentional; and I had financial difficulty because I had to pay for my mother-in-law’s medical treatment and for my 3-year old daughter’s speech therapy training at $600 per session [Hong Kong Inland Revenue Board of Review, Case No. D47/05 (16 September 2005).].
  
   
• 397. I thought that since I had paid the tax, there was no need for me to respond to the notice from the Commissioner of the intent to assess additional tax for making an incorrect tax return [Hong Kong Inland Revenue Board of Review, Case No. D50/05 (7 October 2005).].
  
   
• 398. The lateness penalties assessed by the IRS should be waived because the IRS's Estate Tax Attorney wrongly advised us that the filing date was given an additional extension from 11 February 2002 until 11 June 2002 (the Estate Tax Return was not filed until 4 December 2002 [David T. Welch v. United States, 2006 U.S. Dist. LEXIS 27671 (No. 03-5044, Dist. N.J., 3 May 2006).].
  
   
• 399. When I prepared my income tax return I realized that I had mistakenly treated one of my stocks for a long term capital gain, but when I went to correct it I realized it would cost me more in taxes than I wished to spend, so I intentionally overvalued the basis of the stock to lower my tax obligation. I regarded the IRS as an adversary and disliked them because of their invasive and arbitrary methods when they audited me, and I was willing to overcome my adversaries by any means possible, including cheating [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 02-31428 (29 March 2005).].
  
   
• 400. The New York Tax Appeals Tribunal wrongly disregarded my husband's testimony because suffers from Alzheimer's disease and he had previously pleaded guilty to conspiracy to commit securities fraud; they should have credited his testimony and granted me innocent spouse relief from the tax penalties imposed on our joint return [Rubin v. Tax Appeals Tribunal, 814 N.Y.S.2d 804 (3d Dept. 2006).].
  
   
• 401. "My husband was a partner in one of the largest accounting firms in the world. His attitude was, if he couldn't prepare a proper return, no one else could. He said, don't bother me asking me, asking me questions, just sign it." (she was a school teacher with a college degree) [Cohen v. Commissioner, T.C. Memo 1987-537.].
  
   
• 402. The company's operations would have ceased sooner and the employees would have lost their jobs earlier if the employee's payroll withholdings had been timely paid to the IRS [In re Branagan, 2006 Bankr. LEXIS 1286 (Bankr., E.D. Pa., No. 02-19355, 12 May 2006).].
  
   
• 403. I didn't file my 2000 income tax return until 2004 because of my medical afflictions and my belief that I was being erroneously targeted by the IRS as a tax shelter marketer [Peter K. Chow v. Commissioner, T.C. Summary Opinion 2006-116.].
  
   
• 404. We imported sunglasses that were manufactured in China and then sent to Holland and then to us in the United Kingdom, but the purchase invoice paperwork went from China to the USA to Holland to the UK, so we were reluctant to lodge our quarterly VAT return until the purchase invoices arrived [Iconeyewear Distributions Ltd. v. Her Majesty's Revenue & Customs (No. 19566, Manchester Tribunal Centre, 27 April 2006).].
  
   
• 405. I shouldn't be liable for the tax penalties on the 103 cartons of unstamped cigarettes found in my car because the reservation Indians from whom I purchased the cigarettes didn't have to pay taxes on them [Matter of John H. Davis, New York State Division of Tax Appeals No. DTA 820262 (20 July 2006).]
  
   
• 406. I filed my 1998, 1999 and 2000 tax returns late because of constant transit and relocations (he was the CEO of a large hospital system) [Sherif S. Abdelhak v. Commissioner, T.C. Memo 2006-158.].
  
   
• 407. When I stipulated the $263,450.70 amount of non-dischargeable taxes with the IRS in my 2001 Chapter 7 Bankruptcy proceeding I never really intended to pay all of it; my understanding was that the settlement was structured to allow me to pursue an offer in compromise with the IRS, and I was unable to reach an acceptable compromise so I then filed this Chapter 13 Bankruptcy proceeding in 2005 [in re Grover Donald Lanham, Bankr. L. Rep. (CCH) para. 80,663, 2006 Bankr. LEXIS 1560 (Bankr., Dist. Colo., No. 05-10498, 24 March 2006).].
  
   
• 408. My criminal conviction for failing to file my tax returns should be overturned because my trial attorney had experienced similar problems with the IRS [United States v. Metteer, 2006 U.S. Dist. LEXIS 22282 (Dist. Ore., 20 April 2006).].
  
   
• 409. I believe that income taxation above 10 percent is confiscation and that everybody tries to cheat when the tax becomes too confiscatory [United States v. Michael E. Diesel, 2006 U.S. Dist. LEXIS 37877 (Dist. Kans., 8 June 2006).].
  
   
• 410. I assumed that my father's estate would remit the store's payroll taxes to the IRS [Harold v. United States, 2006 U.S. App. LEXIS 20603 (6th Cir. 2006).].
  
   
• 411. If my business were required to register with Revenue & Customs retroactively to the year 2001, then the payment of the back taxes and penalties would be catastrophic and drive me into bankruptcy (he had failed to register when he took over the business in 2001, and an on-site Revenue investigation had found that not all purchases were recorded in the cash register) arrived [Mehmet Gurbuz v. Her Majesty's Revenue & Customs (No. 19682, London Tribunal Centre, 8 August 2006).].
  
   
• 412. The introduction of the Goods and Services Tax in 1999 caused a substantial increase in the amount of taxation compliance work which I had to undertake for my clients. I could not cope with the volume of that work and my health suffered; I had hypertension, severe ulcer problems and sleep apnea, and was unable to lodge my own tax returns [In re Iacono and Tax Agents' Board of Victoria, [2006] AATA 136 (Commonwealth Admin. App. Tribunal (Australia), 17 February 2006).].
  
   
• 413. The late filing penalties imposed upon me should be abated because I was incarcerated and did not know about the State's sales tax amnesty program [Matter of John Doe d/b/a ABC's Auto Sales, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 06-9 (12 April 2006).].
  
   
• 414. The business ceased to function as a bar and restaurant in February 2003 on account of a catastrophic event on the premises in which several people died, and because of this event and the resulting legal problems, neither the business nor I have been able to pay the business tax liabilities [Matter of John Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. ST 06-1 (6 January 2006).] [N.B. This obviously refers to the infamous E2 Club fiasco in Chicago.].
  
   
• 415. I didn't intend to understate my income on the tax return; I merely got the decimal point wrong by one digit to the left [Hong Kong Inland Revenue Board of Review, Case No. D59/05 (23 November 2005).].
  
   
• 416. I earned the money while working in Antarctica, so I shouldn't be taxed on it [Arnett v. Commissioner, 126 T.C. 89 (2006). I didn't file my 2001 tax return by April 15, 2002 because my part-time employer was very demanding, I had tremendous difficulties at home, and 2002 was a terrible year for my family [Sanders-Castro v. Commissioner, T.C. Summ. Op. 2006-161.].
  
   
• 417. "Our request for a reduction or elimination in the assessed tax penalty can be categorized more as a request for leniency in light of the unusual circumstances which took place with our accountant during the spring of 2004, when his personal illness resulted in the late tax return and appeal filings. We have previously forward to your office evidence from our CPA that supports the claim of his serious illness and hospitalization" [Ideal Builders Supply & Fuel Co. v. Wilkins, Ohio Board of Tax Appeals, No. 2005-M-355 (8 July 2005).].
  
   
• 418. I did not report my share of the undistributed Subchapter S corporation income on my tax return because "during the second week of January 2002, my wife proceeded to throw me out of my home, which is where the business was located. She changed the locks. She stripped our corporate bank accounts, our personal bank accounts, charged up all the cash she could on my credit cards to over $ 50,000, $ 60,000, and she physically, lock, stock, and barrel, locked me out of the corporation." [Sweeney v. Commissioner, T.C. Summ. Op. 2006-169.].
  
   
• 419. The additional tax for the early distribution from my retirement plan should not apply it would be a financial hardship to us, and any errors on our tax are attributable to the TurboTax program [Ghazitehrani v. Commissioner, T.C. Summ. Op. 2006-170.].
  
   
• 420. I didn't use my checking account to make charitable contributions to my mosque, but this list is based upon the receipts they gave me, which I no longer have because I shredded them (the taxpayer had also submitted to the IRS a bogus receipt letter from the Salvation Army) [Curtis Muhammad v. Commissioner, T.C. Summ. Op. 2006-174.].
  
  421. It came as a surprise and a shock to me to discover that I was required to be registered for the Value Added Tax, and it was not my fault that I lacked the requisite knowledge to register. As a busy tradesman, about whose concerns the contractors who provided me with work did not wish to know, I lacked the opportunity to learn about the impact of VAT on my business [Stephen Lawrence Edward Condon v. Her Majesty's Revenue & Customs (No. 19837, London Tribunal Centre, 26 October 2006).].
  
  422. "I accept that I may have suffered from the child in a sweet shop in the quantity purchased however as it is the first time I have ever stepped into Europe I feel I could be excused. The products were legally purchased and tax paid and for my personal use. Your officer used very experienced questioning and was somewhat artful in his approach. I have no complaint in this regard. I incorrectly gave the impression that I would recover the cost from my son and daughter this is not correct I was attempting to justify to him the quantity I had. Also I had traveled some 350 miles to get to Dover and was tired …" (the customs agents had seized 12.5 kilograms of rolled tobacco which he had improperly brought into England from Ostende without paying the duties, and which he claimed were for personal use) [Patrick John White v. Commissioners of Customs & Excise, Case No. E00285, London Tribunal Centre (1 May 2002).].
  
  423. I shouldn't be responsible for the company's unremitted payroll taxes because I was simply a yes girl for the owner [Matter of Jane Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. IT 06-5 (22 March 2006).].
  
   
• 424. We want the lateness penalties abated because in late 2002 or early 2003 there was a breakdown in our Durango, Colorado office due to insufficient supervision and tardy management. This problem was not discovered until June of 2004, and when we tried to arrange a loan commitment to repay the back taxes our lender said that it would only lend us money to repay the taxes, but would not agree to lend us money to repay the lateness penalties [Matter of Redrock Foods, Ltd., New Mexico Taxation & Revenue Dept. Decision & Order No. 06-16 (14 September 2006).].
  
   
• 425. I didn't file my tax returns on time because I am a single father living 170 miles from my employment and was going through a contentious divorce . [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 03-25024 (31 May 2006).].
  
   
• 426. I filed my tax return late because I was busy running for Congress, and my accountant was busy with being the treasurer for my campaign [Vocelle v. Commissioner, T.C. Memo 1968-5.].
  
   
• 427. I didn't report all of my business's sales taxes because I relied on the college students I hired to total my cash register tapes for me [D. W. Walters, Inc. v. State, Alabama Dept. of Revenue, Admin. Law Div., Dkt. No. S. 05-503 (17 March 2006).].
  
   
• 428. I didn't file my tax returns for 2000, 2001 and 2002 because was fully occupied running my family's business. I work 90 to 100 hours a week keeping up with extensive responsibilities running businesses located in several states, dealing with my dad's estate, and overseeing my daughter's business interests. I kept all business returns timely filed and the only thing that could be put on the back burner was my federal and state personal income tax returns, and my accountant died shortly after he began preparing them in 2004 [Matter of Anonymous, Docket Nos. 19261 & 19369, Idaho State Tax Comm. (10 July 2006).].
  
   
• 429. "Taxpayer contends that he is a 'tax payer' (two words) rather than a 'taxpayer' (one word); and therefore, he is not subject to the income tax since only 'taxpayers' (one word) are held liable for the income tax" [Matter of Anonymous, North Carolina Dept. of Revenue, Hearing Docket No. 2002-209 (31 July 2002).].
  
   
• 430. I misread the IRS instructions and thought that they permitted me to claim my stepfather, who died in early 2000, as a dependent for tax year 2001 (taxpayer was employed as a Tax Examining Assistant for the IRS) [Underwood v. Department of the Treasury, M.S.P.B., Docket No. AT-0752-05-0664-I-1 (30 September 2005), review denied, 29 March 2006, aff'd 2006 U.S. App. LEXIS 30508 (Fed. Cir. 2006).].
  
   
• 431. I didn't properly document my cash contributions and expenses because of the stress and chaos in my home situation and my lack of specific knowledge of the tax law (he was an IRS Senior Executive who was married to an IRS employee, and had proffered conflicting evidence and altered documents) [William M. Robertson v. Department of the Treasury, M.S.P.B., Docket No. CH-0752-04-0138-I-1 (February 2, 2005), aff'd 2006 U.S. App. LEXIS 12639 (Fed. Cir. 2006), cert. denied ___ U.S. ___, 127 S. Ct. 566 (2006).].
  
   
• 432. Our clerks forgot to invoice our main customer, so we didn't have the cash to pay the VAT, and our Director didn't notice this because his focus is more on business development than on administration of the business [Scarce Skills Ltd. v. Her Majesty's Revenue & Customs (No. 19955, London Tribunal Centre, 13 December 2006).].
  
   
• 433. I am incarcerated in federal prison, I thought my wife had filed joint income tax returns for both of us, and I can take care of this matter when I am released from custody [Matter of Anonymous, Docket No. 19390, Idaho State Tax Comm. (29 August 2006).].
  
  Most of the time had passed for the State Tax Commission to issue its Notice of Deficiency to me, so it only seems reasonable that my case not be pursued (the Notice was issued 24 days before the 3-year statute of limitations expired) [Matter of Anonymous, Docket No. 19431, Idaho State Tax Comm. (1 September 2006).].
  
   
• 434. I don't dispute that I owe the additional tax assessed when they audited me, but I think that the assessment should be reduced to zero to compensate me for the time I spent on the tax audit [Matter of Anonymous, Docket No. 19201, Idaho State Tax Comm. (29 August 2006).].
  
   
• 435. "Petitioner maintains that soon after he became self-employed in 2000, he experienced a serious and debilitating dependency on alcohol, which dependency ultimately rendered him unable to perform most routine daily tasks, including the filing of income tax returns." [Matter of Robert J. Tortorici, New York State Division of Tax Appeals No. DTA 821002 (4 January 2007).].
  
   
• 436. "I was under tremendous stress and medical conditions that did not allow me to function normally in the daily life. As soon as I became capable of living my normal life I addressed the issues that burdened me during that time." [Evangelista v. Commissioner, T.C. Memo. 2007-9.].
  
   
• 437. From 1998 to 2005, in varying manner, three successive bookkeepers I hired to prepare tax returns and pay the taxes failed to file some of the returns after I signed them, and failed to send checks I signed to the IRS for the taxes [In re Moulton, 721 N.W.2d 900 (Minn. 2006).].
  
   
• 438. I was sick and my tax return preparer had a brain tumor [Bhattacharyya v. Commissioner, T.C. Memo. 2007-19.].
  
   
• 439. We filed the IRS copies of our Form 1099s late because they were on computer diskettes and our clerk thought that computer diskettes were a form of electronic media subject to the March 31 deadline instead of magnetic media subject to the February 28 deadline [Great American Title Co. of Green County, Inc. v. United States, 2006 U.S. Dist. LEXIS 72672, 98 AFTR 2d (RIA) 7250 (W.D. Mo. 2006).].
  
   
• 440. My brother Carmen embezzled the withheld payroll tax funds when he was vice-president of the company, and there were no unencumbered funds available to the corporation to pay the back taxes when I regained control of the corporation [Paris v. United States, 2006 U.S. Dist. LEXIS 73795, 98 AFTR 2d (RIA) 7277 (M.D. Fla. 2006).].
  
   
• 441. I was an employee and not an independent contractor, so I was unable to file my income tax return because I received a Form 1099-MISC instead of a Form W-2 [Roiland v. Commissioner, T.C. Summ. Op. 2007-22.].
  
   
• 442. I remitted my Value Added Tax late on account of mild forgetfulness [Christopher Hugh Gordon Puddle v. Her Majesty's Revenue & Customs (No. 20017 (LON/2006/1128), London Tribunal Centre, 15 February 2007).].
  
   
• 443. "In 2002, while attending Loyola Law School, I acquired a severe eye infection in both eyes which required hospitalization and consults from physicians in Texas and Louisiana. Because I was unable to see/read, I submitted all of my tax documents to Thomas Vicknair, who prepared my return in 2002 and the previous 4 or 5 years. In 2003, Mr. Vicknair had a sudden stroke/heart attack and died in 2003. Because he was a sole proprietor, I have had difficulty retrieving many of my tax documents from his widow. I reasonably relied on the professional tax advice provided by Mr. Vicknair and because of his untimely and sudden death, I am unable to explain why he neglected to claim certain income despite being provided with proof of same. Because of my own health problems, particularly my impaired vision, I was unable to verify the contents of my return in 2002 despite reasonable efforts." [Becnel v. Commissioner, T.C. Summ. Op. 2007-35.].
  
   
• 444. We didn't have enough money to pay the Value Added Tax on time because the company had used its funds to make loans to its directors [QN Hotels, Ltd. v. Her Majesty's Revenue & Customs (No. 20048, London Tribunal Centre, 8 March 2007).].
  
   
• 445. "The Appellant's reason for not paying [the VAT] was that it had a temporary cash flow difficulty because of unexpectedly high sales during the period in the question." (!) [Cardiolgic, Ltd. v. Her Majesty's Revenue & Customs (No. 20058, Manchester Tribunal Centre, 8 March 2007).].
  
   
• 446. I filed my tax return late on account of my temporal lobe spiking, and I regretted following my accountant's advice to report the $25,000 early IRA withdrawal, so I was showing good faith by sending the IRS any money at all [Kaldi v. Commissioner, T.C. Summ. Op. 2007-45.].
  
   
• 447. We invested the profits from our limited liability company with Merrill Lynch, but Merrill Lynch lost it, leaving us unable to satisfy our tax obligations on the profits [Zisskind v. Commissioner, T.C. Memo. 2007-69.].
  
   
• 448. We shouldn't have to pay the additional taxes assessed at the audit of our diner because the tax auditor assigned to our case lacked sufficient training or experience in conducting audits of diners [Cronos Enterprises Inc., New York State Division of Tax Appeals, DTA Nos. 820738, 820739 & 820741 (21 March 2007).].
  
   
• 449. We didn't pay the tax on time because there had been several floods in one of our shops and several break-ins in another shop [Buxhall Ltd. v. Her Majesty's Revenue & Customs (No. 20075, Ref. LON/2006/0848, London Tribunal Centre, 20 March 2007).].
  
   
• 450. "I was under the impression that if you paid your taxes out of your paychecks through your employer and therefore would be receiving a tax return [sic, should be "refund"] that you did not have to file a tax return." [Matter of Anonymous, Dkt. No. 1810, Idaho State Tax Comm. (5 December 2006).].
  
   
• 451. The tax preparer's computer got infected with a virus and was rendered inoperative, and the tax preparer had to reconstruct the tax returns with only one person working in the office [Hong Kong Inland Revenue Board of Review, Case No. D50/06 (6 October 2006).].
  
   
• 452. My accountant gives me lots of papers to sign, and I honestly don't know what I'm signing for [Illinois Dept. of Revenue v. John Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. IT 06-8 (8 May 2006).].
  
   
• 453. I didn't file my individual income tax returns because if I had filed them without including the amount of the income and/or loss from the Subchapter S corporations in which I was an officer and shareholder, it would have constituted tax evasion (he had been forging signatures on company checks) [Illinois Dept. of Revenue v. Jim Doe, Illinois Dept. of Revenue Office of Admin. Hearings, Dkt. No. IT 06-15 (31 July 2006).].
  
   
• 454. "He is not in communication with the IRS as to how to resolve his back taxes. He explained his tax lawyers would not address the issue until he had filed all his tax returns." [Matter of Anonymous, Defense Office of Hearings & Appeals, ISCR Case No. 05-16779 (30 April 2007).].
  
   

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