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supporting materials have been disallowed. We cannot
help but believe that this is caused, at least in part,
by a reaction to Mr. Kailing’s conduct, which does not
reflect either the position or [sic] Janell Israel &
Associates or Mr. Marsh.
In addition, Mr. Marsh has failed to file his 1986
and 1987 returns, but the necessary information has
been assembled, and we should have the returns prepared
in the very near future.
It must be categorically stated that Mr. Marsh is
not a “tax protester”, and is not willfully failing to
file any return or to provide appropriate information
to support returns filed. It should not be held
against him that he was badly represented by someone
else. In fact, he should probably be given the benefit
of the doubt as someone who as [sic] badly represented
in the past, but is trying to correct the situation.
Hopefully we can cooperate on a more positive basis in
order to get this situation properly resolved.
Very truly yours,
Carol Baptista
I have read and approved the above letter, and
wish to affirm that I am not trying to willfully avoid
any lawfull [sic] Internal Revenue requirements.
John Marsh
CC: Russell Bain
Petitioner never provided Ms. Baptista with records from which
Ms. Baptista could prepare petitioner’s 1986 and 1987 returns.
During the course of the audit reconsideration, it was also
discovered that petitioner had not withheld any employment taxes,
not filed any employment tax returns, and not issued any Forms W-
2 or 1099 with respect to amounts paid to workers for S&H
Masonry. Petitioner’s Enrolled Agent advised petitioner that he
was required to report to respondent on either Form 1099 or W-2
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