by Allen Williams
Update: July 16, 2020: I still had not heard from the Kansas Dept of Revenue and so decided to call them the first week in July to contest
their refusal of my personal deduction. Despite the Covi-19 staffing
crisis, I was surprised to get someone on the phone. I anticipated I
might have to discuss my situation with one of the supervisors if I
could get one but the fellow I drew was surprising knowledgeable. This
meant the department was down to its most competent people so likely
that meant only supervisors.
Explaining the problem, I wanted to know if someone had claimed me on
their K-40 form. Now here is where it gets a bit bizarre. The response
was that no one had claimed me or gotten my identity information so but
only that I had not claimed the personal exemption.
It was an incredible statement because I remember clearly claiming the
exemption. Kansas no longer provides the K-40 form, you have to download
and print the desired form from the KDOR web site at:
https://www.ksrevenue.org/forms.html. I remember when I printed the
form, the orange category blocks appeared somewhat lighter than the
original on file but my markings in those faint boxes were clearly
visible and I remember claiming the exemption. My markings were close
enough to the orange.box selected to ascertain what I had claimed.
However it was rejected for any number of reasons: (1) the dept couldn't
be sure what box I actually checked (even though I had filed single'
status, they could not be certain that one') was the correct number of
exemptions). (2) Bureaucratic vindictiveness. Any and all forms are
summarily rejected if there is any deviancy from their standards. Your
number isn't precisely within the borders of their box or it's a
half-space higher or lower than the line containing the choice selection
causing confusion'. (3) Punishment. Computer rejection of your tax form
(probably because of conditions listed in (2)), creating a situation
where the dept must manually process the form. (4) Revenue increase, We
can't eliminate my original contention that any and all means will be
employed to increase tax revenues regardless of the facts. If the
taxpayer accepts KDOR's evaluation and pays the extra revenue, so be it.
The state is behind in their Public Employees Retirement System (KPERS)
because taxes weren't high enough during past conservative
administrations. The state Supreme Court dictates what must be spent on
education and the state's lawyers regularly sue the legislature to
extort more money for education while also being sued by judges for not
sufficiently funding the judiciary. And when you have to defend against
a lawsuit wherein the state's lawyers choose the state Supreme Court
judges, you can guess the outcome. Corruption in the state is rampant.
It's a challenge to keep one's self solvent.
In this age of economic turmoil brought on by Covid-19, states are
having to scramble for new sources of income to make ends meet because
they will not control spending. This situation is particularly egregious
due to the state Supreme court dictating the amount of revenue that
must be spent on schools and various lawyer's endlessly suing the state
legislature.So every return is considered a possibility for squeezing
out extra revenue.
In my discussion with KDOR, it was suggested that I file an amended
return which I did making certain that everything (including the orange
boxes) were well defined on the form. We'll see if this one is accepted
or it comes back for some other reason
Original Post
In this age of economic turmoil
brought on by Covid-19, states are having to scramble for new sources of income
to make ends meet because they will not control spending. This situation is
particularly egregious due to the state Supreme court dictating the amount of
revenue that must be spent on schools and various lawyer's endlessly suing the
state legislature.So every return is considered a possibility for squeezing out
extra revenue.
In late June 2020 I received a notification from the infamous Kansas Department
of Revenue that my personal exemption was NOT allowed.
K-40 'Letter Rejecting my personal Exemption
Yes, you read that
correctly my $2250 standard deduction was not allowed! Why how could that be
possible?, you ask. Because that deduction is available to every taxpayer
filing a return you state. Yes, but only if you are NOT claimed as a dependent
on someones else's return. According to KDOR instructions recorded in Kip19.pdf
for 2019, LINE 5:
LINE 5 (Exemption allowance): Multiply the total number of exemptions claimed
on Form K-40 by $2,250. ImportantIf you are claimed as a dependent by another
taxpayer, enter "0" on line 5.
Of course, I didn't record a zero in line 5 of my K-40 State income tax form
ostensibly because I thought I was not subject to reclassification based on
another person's filing.
K-40 'adjustment' schedule from KDOR regarding
my tax submittal.
I had just 30 days to respond. (See KDOR letter dated June 24, 2020). THIS
NOTIFICATION SHOULD SERIOUSLY DISTURB EVERY TAXPAYER IN THE STATE. If this can
happen to me it certainly can happen to anyone over 55.
First of all look at line 2 of KDOR's letter regarding, 'RE': their revision
reasons. My return status is listed as part of a 'joint filing' submission made
by parties unknown. Whoever it is I'm not related because I have no relatives
residing in Kansas. But claimants are more likely to be an assisted living,
nursing home or convalescent center businesses who handle a lot of clients
where relationship is not relative. (Never mind the technicality that I've
never been in any such facility.)
I've not signed any kind of guardianship documents naming individual(s) that
could affect such a claim and there is no court order adjudicating my
dependency. I have no medical conditions that would support a dependency claim
and I have given NO consent to anyone to do so. Therefore there is no legal
basis for this reclassification, it is PURELY outrageous FRAUD!.
The 'Exemptions and Dependents' category of he K-40 tax form requires each
dependent's social security No. and date of birth to be listed along with their
relationship so whoever has perpetrated this fraud has acquired my S.S. Number
and date of birth otherwise KDOR would have challenged the claimant(s).
However, unsurprisingly Kansas has no requirement, as does the IRS -1040 form,
for the dependent to certify that he is a dependent on claimant's filing.
Typically when you claim a dependent on a state form you have to FIRST claim
them on the Federal form but interestingly enough I NEVER heard from the IRS.
If KDOR had performed this simple check of my 1040 they would have noticed that
I DID NOT check this box and coupled with my years of single filing status
should have triggered a warning flag.
But remember the purpose here is to generate extra tax revenue (and ethics
really isn't a consideration), so as long as the claim is reasonably accurate
no need to do anything more than perpetrate the fraud because this year it
costs me $111 and every subsequent year the claimant(s) wish to perpetrate it.
KDOR gets the money and the claimant gets an extra $2250 deduction against
their income so everyone wins but me. You may remember my 2019 KDOR posting
where they had no record of my $18 tax payment (even though I gave them the
check No. and date). They attempted to charge me again if I didn't produce a
copy of their endorsement seal on my check. This year they're increasing the
stakes.
Letter to KDOR Contesting denial of my Personal Exemption.
On June 26, 2020 I filed a rebuttal to the Kansas Dept of revenue emphatically
denying that I am a consensual legal dependent on any persons or business
firm's return and copying the Kansas Attorney General along with the Governor.
In my correspondence I demanded that KDOR take remedial action against
claimants which would infer producing signature evidence of my agreement or a
COURT ORDER affirming said status and in the meantime to honor my return as
filed.
These people aren't particularly friendly or cooperative as they regard
taxpayers as something simply to be milked. So we'll see how this goes as I
await their response.
United States: We are at War -- watch this important video
Isn’t it odd that the very liberals that accused Sara Palin of being a “Book Burner”
are now
out destroying anything that reflects upon our past history?
Well this is certainly another look and opinion per the Civil War,Slavery, and it's history.
A Tale of Two Monuments