Joseph T. Walker and Nancy Walker - Page 17

                                     - 17 -                                           
     represented them during one or more examinations conducted by the IRS            
     of their previously filed income tax returns. During the course of               
     Gargone's service as their accountant, return preparer, or authorized            
     representative, neither Mr. Walker or Mrs. Walker ever told Gargone              
     that Mrs. Walker did not intend to file a joint tax return for any               
     year.                                                                            
          The returns Mr. and Mrs Walker filed for each of the years from             
     1963 through 1977 were valid joint individual income tax returns of              
     Mr. and Mrs. Walker.                                                             
          Mr. and Mrs. Walker received tax refunds for 1978, 1979, 1980,              
     and 1981, as a result of the respective joint returns they filed for             
     those years.                                                                     
          During the course of examinations the IRS conducted of their                
     1978,' 1979, 1980, and 1981 returns, Mrs. Walker never expressed any             
     indication of not having acquiesced to Mr. Walker's filing of the                
     returns as joint returns. During the period from about late December             
     1985 through 1988, she received in the mail various letters from the             
     IRS regarding their 1979, 1980, and 1981 tax liabilities, and was                
     aware that this correspondence was addressed both to her and Mr.                 
     Walker. Each of the letters from the IRS enclosed a Form 872, Consent            
     to Extend the Time to Assess Tax. She discussed these letters with Mr.           
     Walker, and was told by him that they had to sign the enclosed Forms             
     872, which she did.                                                              
          A timely petition was filed on behalf of Mr. and Mrs. Walker on             
     March 19, 1990. They were represented by the same counsel until about            
     September 1993. Mrs. Walker's present counsel in the instant cases               



Page:  Previous  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  Next

Last modified: May 25, 2011