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review department. Suval had been employed by the IRS for over
30 years. Petitioner was aware that Suval had received bribes in
the past in order to compromise audits. In early 1980,
petitioner approached Suval, confided to him that he, petitioner,
was going to receive bribe payments from Toll for favorably
auditing the 1977 and 1978 Cynwyd Group returns, and offered
Suval $6,500 to expedite the processing through the review
department of certain of the Cynwyd Group returns which
petitioner examined.
Payment of $105,000
Toll paid petitioner the $105,000 bribe in five installments
beginning in August 1980 and ending November 1980.
Toll’s Bribe to Suval
Sometime in 1980, before the Cynwyd Group’s 1977 and 1978
returns were cleared, Toll requested petitioner to extend his
examination to include the Cynwyd Group’s 1979 and 1980 tax
returns. An Examination Division policy precluded petitioner
from examining the 1979 and 1980 returns. Petitioner, however,
was able to ensure that the returns would be examined by group
1201, petitioner’s examination group. In September 1980, Suval
became group 1201's examination manager. Petitioner informed
Suval that he arranged for the Cynwyd Group’s 1979 and 1980
returns to be examined by group 1201 and that Toll would pay
Suval $65,000 to compromise the audit. Suval and petitioner
agreed that Suval would pay petitioner $7,500 for setting up the
$65,000 bribe.
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