William C. and Elaine Gaskins - Page 8

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            and Quinn drove these Lincoln Continental automobiles. Mr. Quinn                               
            paid the automobile leases and insurance from the West Pine                                    
            checking account. John McCullough had asked Mr. Quinn to put                                   
            Messrs. Crosley and Walsh on the payroll and to pay the other                                  
            expenses as a favor to him for having found the investors. Once                                
            or twice, Mr. Quinn wrote a West Pine check to Mr. Conwell to                                  
            cover the latter's personal telephone bill. Substantial amounts                                
            of personal or nonbusiness expenses were paid out of the West                                  
            Pine checking account.                                                                         
                   West Pine regularly was delinquent in the payment of its                                
            quarterly Federal employment taxes. Beginning in March or April                                
            of 1980 until November of 1981, Mr. Clark was the revenue office                               
            responsible for monitoring West Pine's Federal employment tax                                  
            deposits. When West Pine's employment tax returns were late, Mr.                               
            Clark would regularly summons the records necessary to prepare                                 
            those returns. Mr. Clark met with Mr. Quinn on numerous                                        
            occasions to prepare West Pine's employment tax returns.                                       
                   In early 1982, IRS revenue officer John Higgins (Mr.                                    
            Higgins) took over the West Pine account. On September 9, 1982,                                
            Mr. Higgins interviewed Mr. Quinn with regard to the 100-percent                               
            penalty for West Pine's employment taxes. During that interview,                               
            Mr. Quinn indicated that the officers of West Pine had been:                                   
            Mrs. Gaskins, president, 1975 to 1979; Oscar Glassman,                                         
            president, 1979 to June or July 1982; Mr. Quinn, secretary, 1975                               
            to June or July 1982; and Joseph Crosley, vice president, 1979                                 




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