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regarding his individual income taxes for those earlier years.
Mrs. Gaskins knew that tax lines were placed against Mr.
Gaskins. Mrs. Gaskins, however, believed Mr. Gaskins' tax
liabilities stemmed from his failure to pay over the first
roofing company's employment tax withholdings. She was not aware
that Mr. Gaskins had problems with his individual income taxes
for 1970-1974. However, Mrs. Gaskins was aware of the IRS
criminal investigation into the first roofing company.
Mrs. Gaskins learned of the second roofing company's
failure to pay employment taxes when the secretary informed Mrs.
Gaskins that the IRS had called the office asking for Mrs.
Gaskins. The IRS ultimately assessed a 100-percent penalty
against Mrs. Gaskins for-this employment tax liability.
Mrs. Gaskins' Knowledge of West Pine's Operations
Mrs. Gaskins did not know who incorporated West Pine. She
never attended any shareholder meetings. She only visited a West
Pine work site on one occasion, in the company of Mr. Gaskins
and their children so the children could see where their father
worked. Mrs. Gaskins never performed any duties for West Pine.
Mrs. Gaskins was not aware of West Pine's suppliers or
customers.
Mr. Gaskins had told Mrs. Gaskins that he wanted her to
be listed as president of West Pine, and that her name would be
used to sign checks since he could not sign anything. Mr.
Gaskins had also told Mrs. Gaskins he had given Mr. Quinn
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