Attorney-at-Law

STONE WALLS DO NOT A PRISON MAKE

In Uncategorized on 11/09/2015 at 15:53

But even if they do, it’s no excuse for not filing timely. And stone walls do indeed a prison make for Robert Glenn McDougall, 2015 T. C. Sum. Op. 65, filed 11/9/15, who is incarcerated (and his motorhome and van seized, along with his records) during the year at issue.

Robert Glenn is also hit with some unreported income per W-2s he got from people he admitted working for, but claims he doesn’t remember them paying him. The items having come up on a third-party report, Section 6201(d) gives Robert Glenn a chance to dispute, with IRS having burden of proof.

But “don’t remember” don’t get it. CSTJ Panuthos: “We also note that section 6201(d) provides that in any court proceeding, where a taxpayer asserts a reasonable dispute with respect to any item of income reported on an information return and the taxpayer has fully cooperated with the Secretary, the Secretary has the burden of producing reasonable and probative information concerning the deficiency in addition to the information on the return. The key term in the foregoing sentence is ‘a reasonable dispute.’ This Court has concluded that a taxpayer does not raise a reasonable dispute for purposes of section 6201(d) merely by testifying that he is uncertain, cannot remember, or does not know.” 2015 T. C. Sum. Op. 65, at pp 5-6. (Citations omitted).

And it doesn’t get better for Robert Glenn. He seeks to duck late filing chop because he was in jail.

” Petitioner contends that he was unable to timely file his return and pay his tax because he was incarcerated and his business records were confiscated. This Court has previously concluded that incarceration at the time the return was due does not constitute reasonable cause for failure to timely file.” 2015 T. C. Sum. Op. 65, at pp. 8-9. (Citations omitted, but there’s a bushelbasketful of them).

So even if jail has fogged your memory, you still have to file and pay.

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