Events of some years ignore plans. Explain, please. Income tax is based on income received during a predetermined period. I believe the cover story of "Duh" magazine last month indicated that if you spend every penny you take in you won't have anything around to pay your taxes when they're due. As for emergencies, that's what emergency funds, another essential element of planning and budgeting, are for.I'd wager I've heard just about evey reason why there's no money to pay the taxes. There may have been a couple of rare instances which were truly beyond the taxpayer's control, but I can't think of one at the moment.PhilRule Your Retirement Home Fool
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