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WASHING YOUR HANDS OF TAX FRAUD?

September 05, 2007

I wonder if this excuse had ever worked before?

The feds charged Anthony Vincent Miller with evading $2.4 million over three years. The jury acquitted him for one year and deadlocked on the other two, on the basis of this (from the Pittsburgh Star-Tribune):

Lawyers for Miller, who now lives in Melbourne, Fla., argued that a chronic obsessive-compulsive disorder made it nearly impossible for him to perform certain tasks in a timely manner, such as paying his bills.

Because of his condition, the lawyers argued, Miller relied on an accountant, who led him to believe he had a three-year extension to pay the taxes.

Neat. It's a cynical blend of the venerable "blame the accountant defense" with "obsessive compulsive disorder":

In response to their obsessions, most people with OCD resort to repetitive behaviors called compulsions. The most common of these are washing and checking. Other compulsive behaviors include counting (often while performing another compulsive action such as hand washing), repeating, hoarding, and endlessly rearranging objects in an effort to keep them in precise alignment with each other.

Amazingly, Mr. Miller's obsessions apparently did not involve paying his $2.4 million tax liability.

Not only does this creative defense get Mr. Miller off the hook, it qualifies him as a nominee for our coveted 2007 Taxpayer-of-the-Year award. But take heart, taxpayers - nominations remain open!

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