Sandy Good loses today!

[Paths of the Sea]

Sandy was one of Glen Stoll's clients.

https://www.ustaxcourt.gov/InOpTodays/GOOD2.TCM.WPD.pdf

(excerpts)

Petitioner contends that he was a man of God engaged in
the work of God during the years in issue and that everything
he received or acquired belonged to God.

He further contends that he is exempt from Federal taxation
because his activities during the years in issue were religious.

He contends that any assets he acquired were for the purpose
of his ministry and any disposition of those assets should
not be taxed to him.

Petitioner also contends that he had no obligation to file
Federal tax returns because he did not have sufficient
income to require him to file such returns.

(P)etitioner's contention appears to be that the IRS cannot
require him to maintain or produce financial records because
the IRS may not regulate religious activities and because
such records are privileged.

Conclusion

Respondent has proven by clear and convincing evidence that
petitioner underpaid his tax liabilities for 2002-06 and that
some part of petitioner's underpayment for each year was due
to fraud.

Petitioner has not argued or introduced any credible evidence
to prove that any portion of his underpayments was not
attributable to fraud.

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[Paths of the Sea]

Sandy appears to have also been a disciple of Joseph N. Sweet.

[Famspear]

Regarding Sandy Good v. Commissioner, no. 13413-10, U.S. Tax Court (Nov. 20, 2012).

The link to the Court's decision in the first post has expired. This link should work:

http://www.ustaxcourt.gov/InOpHistoric/ ... CM.WPD.pdf

[Kestrel]

During the years in issue petitioner held out Prepare the Way Ministries as a
section 501(c)(3) organization. In 2004 Mrs. Good executed a document allegedly
certifying that Prepare the Way Ministries had a “non-taxable status”. However,
Treasures in a Field failed to submit a Form 1023, Application for Recognition of
Exemption Under Section 501(c)(3) of the Internal Revenue Code. Instead,
petitioner, on behalf of Prepare the Way Ministries, prepared a Form W-8BEN,
Certificate of Foreign Status of Beneficial Owner for United States Tax
Withholding. Petitioner materially altered the Form W-8BEN by adding an
additional box labeled “church” under the portion of the form requesting
identification of the type of beneficial owner. Petitioner used this Form W-8BEN
to hold Prepare the Way Ministries out as a tax-exempt entity for transactions requiring third-party reporting.

Surely this was just an innocent mistake??? Or that's what he wanted the gummint to think.