- 4 -
Mr. Rinn’s dental practice.3 At some point, respondent commenced
an examination of these tax years. Revenue Agent Greg Hutchinson
(RA Hutchinson) was assigned to this examination.
RA Hutchinson made numerous requests to petitioners for
information and records relating to Mr. Rinn’s dental practice,
including any journals, ledgers, expense receipts, credit card
receipts, bank statements, canceled checks, deposit slips, and
other items. On several occasions RA Hutchinson also requested
that petitioners schedule an appointment to discuss these
matters. Petitioners provided no records and failed to schedule
an appointment; they responded to RA Hutchinson’s requests with
frivolous arguments.
Eventually, RA Hutchinson issued a summons directing
petitioners to appear and produce certain requested records.
Petitioners failed to comply with this summons, and enforcement
of the summons was sought in a Federal District Court. In the
enforcement proceedings, Mr. Rinn still failed to produce the
requested records. The District Court held Mr. Rinn in contempt
of court and put him in jail.
After Mr. Rinn spent several days in jail, Mrs. Rinn
provided records relating to Mr. Rinn’s dental practice which she
3 Petitioners filed Federal income tax returns for tax years
preceding 1995. For example, petitioners filed Forms 1040, U.S.
Individual Income Tax Return, for tax years 1993 and 1994,
reporting net profits of $157,510 and $163,876, respectively,
from Mr. Rinn’s dental practice.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011