- 6 - the sole proprietor of a computer consulting business that included the delivery of computer equipment and the setting up of computerized bookkeeping and payroll systems.4 Petitioner installed computer equipment for PAHHS and BHHS and set up their computerized bookkeeping and payroll systems. He also taught the employees of PAHHS and BHHS how to use the systems. Such computerized bookkeeping and payroll systems that were set up by petitioner included the four payroll checking accounts and the four general checking accounts maintained by PAHHS and BHHS that are referred to above. Petitioner also installed computers in the offices of other corporations operated by Dr. Constant. During 1988, petitioner also worked as a “handyman” for BHHS, setting up offices and moving boxes and furniture. During 1988, Ms. Dawson caused checks to be issued to herself from the payroll checking accounts maintained by PAHHS and BHHS for her wages from the corporations in the amounts of $35,903.12 and $33,854.68, respectively. Also during that year, in addition to the checks for her wages, she used the computerized payroll system installed by petitioner to cause checks to be issued to herself from the payroll checking accounts in the amount of $153,726. Ms. Dawson signed each of the checks 4 Petitioner operated such business from the middle of 1987 through the end of 1989.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011