Posted on 10/13/2005 9:30:47 AM PDT by Extremely Extreme Extremist
Unfiled City Tax Forms Also Cited In Case
LOVELAND, Ohio -- An Ohio woman was arrested after she didn't pay just more than $1 that she owed in income taxes, WLWT-TV in Cincinnati reported.
Deborah Combs owed the city of Loveland $1.16 last year, but she also hadn't filed her city income tax forms in five years, the television station said.
She said officers pulled her over and acted as though she were a violent criminal.
"One sheriff approached my car with his hand on his gun," she said. "Another from the other side of the car leaned in and said, 'Are you Deborah Combs?' He said, 'We have a warrant for your arrest.' I was absolutely shocked."
Combs said she thinks the arrest and charges are over-the-top for the amount she owed.
"What they've spent in stamps is more than what I owe," she said.
She could also end up paying hundreds of dollars in fines for the unfiled tax forms, the television station reported.
Loveland City Manager Fred Enderle said the amount Combs owes isn't the real issue.
"Whether it's $1 they owe us or $1,000, it's not fair to the rest of the public to not pursue that person," he said. "There is some expense involved, but it goes back to the principle. We have laws. The laws have to be complied with. At what cost do you stop enforcing the law?"
Combs is scheduled to appear in court Oct. 20.
183.05 RETURN AND PAYMENT OF TAX; MANDATORY FILING.
(a) (1) Effective for taxable years beginning in 2004 and thereafter, every person subject to the provisions of Section 183.02, including every resident individual 18 years of age and older, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of each year with the Tax Administrator on a form obtainable from the Tax Administrator or on any acceptable generic form, setting forth the aggregate amount of income, salary, wages, commissions, or other compensation, and gross receipts from a business, less allowable expenses incurred in the acquisition of such gross receipts earned during the preceding year or period and subject to the tax; together with other pertinent information as the Tax Administrator may require. However, when the final return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period. No return shall be considered to have been filed unless it clearly sets forth the income and expenses attributable to the City and all required forms and documentation have been attached. An individual who is retired and has no income taxable to Loveland shall file an annual return for the year in which the retirement occurred and for the following year, indicating on the latter filing that no tax is due Loveland as a result of retirement, and also indicating the date of retirement. Such individual will then be exempt from the mandatory filing requirement; however, he/she must begin again to file annual returns if subsequently the taxpayer receives income taxable to Loveland.
(2) A husband and wife may file either separate returns or a joint return for City purposes, even though one of the spouses has neither taxable income nor deductions included on the City return regardless of whether their Federal and State returns were filed separately or jointly. If a joint City return is made, the tax shall be computed on the aggregate taxable income and the liability with respect to the tax shall be joint and several.
(b) The return shall also show the amount of tax imposed on such earnings and profits. The taxpayer making the return shall, at the time of the filing thereof, pay to the City the amount of taxes shown as due thereon. However, where any portion of the tax shall have been paid by such taxpayer pursuant to the provisions of Section 183.06 or 183.07, credit for the amount so paid shall be deducted from the amount shown to be due, and only the balance, if any, shall be due and payable at the time of filing the final return.
(c) The return of an employer or employers showing the amount of tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of any nonresident employee, and paid by him or them to the City, shall be accepted as the return required of any nonresident employee whose sole income subject to the tax is such salary, wage, commission or other compensation.
(d) The City shall accept a generic form if the generic form once completed and filed, contains all of the information required to be submitted with the City's prescribed returns, reports or documents, and if the taxpayer or return preparer filing the generic form otherwise complies with the rules or ordinances of the City governing the filing of returns, reports or documents.
(e) Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 183.08 and 183.12. Such amended returns shall be on a form obtainable, upon request, from the Tax Administrator. A taxpayer may not change the method of accounting (i.e., cash or accrual) or appointment of net profits after the due date for filing the original return. Within three months from the final determination of any federal tax liability affecting the taxpayer’s City tax liability, the taxpayer shall make and file an amended City return showing income subject to the City tax, based on the final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(f) The officer or employee of such employer having control or supervision or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure to file the return or pay the tax, penalties, or interest due as required herein. The dissolution, bankruptcy or reorganization of any such employer does not discharge an officer’s or employee’s liability for a prior failure of such business to file a return or pay taxes, penalties or interest due.
(g) Any business, profession, association or corporation reporting a net loss is subject to the filing requirements of this chapter.
(h) Amounts of less than two dollars ($2.00) shall not be collected or refunded upon the filing of the annual return.
(i) Failure to file any required return or documentation in a timely manner as prescribed by this section shall subject the taxpayer to a late filing penalty as prescribed in Sections 183.11 and 183.97.
(Ord. 2004-84. Passed 12-17-04.)
Now, wasn't that easy enough to understand?
Not really. I'm from another one of those "small states", Pennsylvania, which is only slightly larger in both population and geography than little ol' Ohio. But combined, those two "little states" have more population (and electroial votes) than all of the New England states combined!
Hell, even the little itty-bitty county I happen to live, (not even the largest in PA) in has more population (and congress critters) than VT., NH or RI.
But maybe some day I'll get to move to some "big state" like CT --- ;~)).
This person is a reporter? And writes like this? Logic-challenged.
***Now, wasn't that easy enough to understand?***
LOL! I'll let you know as soon as my tax lawyer finishes reading it!
Oh...It's a reference to John Ross's novel set in the near future, Unintended Consequences.
Sorry forgot the sarcasm tag...ooops! :)
I hate the SWAT team syndrome and heavy hand the law
has taken on the people of America. It's stories like
this that make be very wary of where America is heading.
Exactly the point - the way some are acting on here you'd think that not only did this cop not file her taxes for her, she fabricated a signed warrant, went out of his way to find, harrass and arrest her all so he could get a HUGE kickback on the $1.00 she owes.
I swear at times when threads are about the police or an arrest you'd think 1/2 of DU has slimed on over here.
I'll be out tonight 1800-0200 - you better believe if we have a warrant after checking "police safety procedures" will be used. Better safe than in a grave.
Ok, lets just make it open season on cops and the general public, because we all know criminals are wonderful, non-violent, law-abiding citizens that would never assult or kill a cop.
As a matter of fact, in our little fantasy world, not a single officer has ever gone to their grave because of a criminal. We all know that the few cops that have overstepped their bounds have now taken over every single PD across the country and are training cops to be as horrible as possible to the public.
I sincerely doubt the cops know the details of the charge when serving an arrest warrant.
Is it possible she has a get out of jail free card?
Had she filed it would have zeroed out; there dealing with the penalty phase now.
Adverse publicity could be her best ally right now if we didn't have so many lockstep, letter-of-the-law people around these parts.
My mom moved from Loveland before they had these taxes and I used to live in Milford, six miles away; I didn't even have to have a permit to install my central A/C in 1970.
Loveland has 11,300 people or so and falling annually, someone has to pay.
"there" should be "they're" sorry.
Amazing how much like real life the game Civ III is.
(Denny Crane: "I like nature. Don't talk to me about the environment.")
Exactly the point - the way some are acting on here you'd think that not only did this cop not file her taxes for her, she fabricated a signed warrant, went out of his way to find, harrass and arrest her all so he could get a HUGE kickback on the $1.00 she owes.
I swear at times when threads are about the police or an arrest you'd think 1/2 of DU has slimed on over here.
I'll be out tonight 1800-0200 - you better believe if we have a warrant after checking "police safety procedures" will be used. Better safe than in a grave
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I am an old timer FR here. The quality of the blogs has gone down hill since, the invasion of the liberal bloggers at this site. A lot of whining, listing of liberal logs under the banner, you new to know about this liberal rant. All that happens is that FR is bugling the story as town crier. Its sad but true this FR is turning into a liberal blogger. There winning. The slimed has sliddered over here I am afraid.
1rudboy
I sincerely doubt the cops know the details of the charge when serving an arrest warrant.
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Don't think your gettin it. My articles were regarding the stupidity of the city accounting department, city councilmembers, city administration, stupid enought to chase 101 pennies. stupid stupid stuck on stupid, puttting out an arrest warranty for 101 pennies, stupid, stupid, stupid, stupid, stupid. Don't you get it? you are as bad as they are.
Are you planning on publishing the figure so the citizens of your jurisdiction know exactly when they can blow you off?
I don't think you get it, either. At what amount are you going to determine it's worthwile to go after somebody? $100.00? $1,000.00?
Are you planning on publishing the figure so the citizens of your jurisdiction know exactly when they can blow you off?
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I can see you can't see the difference between chump change and real money.
Even the federal government Idon't give too much credit know the federal tax returns are calculated in dollars and don't chase pennies. Get a life dud.
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