Sunday, October 26, 2008

"Late-filing syndrome, sometimes known as nonfiling syndrome or failure-to-file syndrome, is not listed in the Diagnostic and Statistical Manual of Mental Disorders. A spokeswoman for the American Psychiatric Association said that the group does not recognize it as a psychiatric condition. But legal experts said that it is not uncommon for tax evaders to claim they suffer from such a syndrome, because it can shield them from criminal penalties."

-- New York Times

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