Taxes Make Me Ill: Paterson Aide Invokes Late Filing Syndrome

October 23, 2008, 11:08 am
Taxes Make Me Ill: Paterson Aide Invokes Late Filing Syndrome
Posted by Dionne Searcey

Charles J. Oâ??Byrne, New York Gov. David Patersonâ??s top aide, invoked an unusual defense for his failure to pay income taxes or file returns from 2001 to 2005: late filing syndrome.

According to the NYT, Oâ??Byrne, who has an Ivy League education and a roughly six-figure annual salary, â??could not bring himself to undertake the task of filling out his tax forms every year.â?� Oâ??Byrne and his doctor have said he was clinically depressed back then. Heâ??s being repped by tax lawyer Richard S. Kestenbaum.

The Times says the syndrome is not listed in the Diagnostic and Statistical Manual of Mental Disorders, and the American Psychiatric Association does not recognize it as a psychiatric condition.

However, the syndrome has been cited in several cases â?? many of them in New York - through the years in tax-evasion cases because it may shield defendants from criminal penalties. Tax experts say the IRS must demonstrate a voluntary and intentional decision not to file.

Way back in 1994, the Journal wrote (link unavailable) that the malady was being invoked amid an I.R.S. sweep of non-filers that included 50 New York law partners, some at the cityâ??s leading firms. It also got a throat surgeon off the hook. New York attorney Robert Fink told the Journal the surgeon hadnâ??t filed federal income taxes in 10 years because of â??an aversion to filling out forms.â?� The doctorâ??s office and personal records were also in general disarray, bolstering the claim. Eventually, the IRS dropped the criminal case.
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yeah, u heard it right!!!

the news is authentic, the source is a blog however Law Blog - WSJ.com : Taxes Make Me Ill: Paterson Aide Invokes Late Filing Syndrome

Ha ha! It's a medical syndrome! Sounds like ALTS: Absurd Lawyer's Trick Syndrome.

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Originally Posted by dragonrider

It's a medical syndrome!

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FYI & just so we're clear: since i cant tell if u r sayin this in a jokin manner or seriously, it should be stated that such a syndrome is in no way listed on DSM IV

Quote:

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Originally Posted by flyingimam

FYI & just so we're clear: since i cant tell if u r sayin this in a jokin manner or seriously, it should be stated that such a syndrome is in no way listed on DSM IV

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Ha ha! It was a very sarcastic joke on my part!

The way I read this is that the law says you can only be prosecuted for non-payment of taxes if it was VOLUNATARY and INTENTIONAL. So this guy gets caught not paying his taxes and they make up a bogus medical syndrome to explain why he didn't pay so that it is not voluntary and intentional. You can't blame someone for a medical condition --- illness isn't voluntary and intentional! Next time I get pulled over for speeding, I am going to claim Speed Limit Aversion Syndrome.