A tax lien against the owner of a New York daycare center is sustained because he didn’t provide a valid reason for missing his employment tax payments, the US Tax Court said Wednesday.
Raymond Edwards claimed that he was delayed because he attempted to set up an Intuit account to electronically file and pay his employment taxes on time, but was waiting for the Internal Revenue Service to send him a PIN.
However, the court opinion said that because the IRS isn’t responsible for the delayed PIN and because Edwards could have used another procedure to try to file his ...
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