- 5 - the following methods by which Measurex could delay the IRS investigation of petitioner: "One way to 'delay' would be to write Regan asking him for a schedule of payment fees for the documents. A second way would be to submit copies of only the front of the checks in the first submission." On February 11 and 12, 1982, respondent received revised Forms 1040 relating, respectively, to petitioner's 1979 and 1980 tax years. Petitioner, on the 1979 form, reported gross income of $83,082 and a tax liability of $41,210. Petitioner, on the 1980 form, reported wages of $182,352. Petitioner crossed out the declarations that these forms were being submitted under penalties of perjury. On January 21, 1983, respondent received a Form 1040X relating to petitioner's 1980 tax year. Petitioner reported a tax liability of $178,191 and signed the form under penalties of perjury, but he failed to report the $5,845 vacation allowance and the $328,455.37 long-term capital gain. On April 9, 1986, a criminal information was filed in the U.S. District Court for the Western District of Washington charging petitioner, pursuant to section 7203, with willful failure to file 1979 and 1980 Federal income tax returns. Thereafter, petitioner left the country. On July 22, 1987, a U.S. Magistrate issued a bench warrant for petitioner's arrest. On April 8, 1991, officers from the U.S. Customs Service arrested petitioner at Logan International Airport in Boston,Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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