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II. OPINION
A. Procedural Issues
Petitioner argues that its plea of guilty in the prior
criminal case was not voluntary because its counsel coerced the
guilty plea. We disagree. Petitioner offered no evidence or
explanation to support its claim that its counsel coerced the
guilty plea.
Petitioner points out that respondent used the day sheets to
determine the deficiencies in issue and contends that the
Government got those records from an illegal search and seizure
in its office. Petitioner contends that its counsel in the
criminal case failed to raise the illegal search and seizure
issue. Petitioner contends that the day sheets should be
excluded from evidence here. We disagree. Petitioner agreed as
part of the plea in his criminal case to allow the CID to release
to the IRS Examination Division the special agent's report and
petitioner's bank records and day sheets. Petitioner waived its
right to object to the use of these records by signing the plea
agreement.
B. Unreported Receipts
Respondent determined that petitioner had unreported
receipts of $338,317 for fiscal year 1987 and $259,951 for fiscal
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