Death and . . .

During 2003, Ruth Ann Gillings of Sparks, Nevada, worked as a respiratory therapist, and was paid almost $55,000. She filed no tax return, and paid no taxes.

Not amused, the Commissioner of Internal Revenue made her cough up the tax she owed, and imposed penalties for her failure to file a return, and failure to pay estimated tax.

Unwilling to pay, Ms. Gillings took her case to the United States Tax Court, which explained her defense:

Petitioner contends that the section 6651 and 6654 additions to tax are not applicable because her parents raised her to believe that the Internal Revenue Service was an illegal organization and taught her not to file tax returns or pay taxes. As a result, petitioner believes that if she ever filed a return or paid taxes she would be “disowned” by her parents.

The Tax Court wasn't buying. See Gillings v. Commissioner, T.C. Memo. 2006-65 (April 4, 2006). Hat tip to Joe Kristan.