- 21 -
on which the cash register tape that Mr. Katerelos saved showed
that there was a cash shortage in the cash register for that day,
Mr. Phielix subtracted the amount of any such shortage from the
amount of gross receipts of NDV that he had calculated for that
day on the basis of the Z reading difference in grand totals.
In determining the amounts of gross receipts of NDV, if any,
that petitioners failed to report in their returns for the years
1987 through 1990 and that Mr. Phielix displayed in the second
computerized summary, Mr. Phielix subtracted the amount of NDV's
gross receipts that Mr. Katerelos had recorded in the gross
receipts journals for each day during the years 1987 through 1990
from the amount of gross receipts of NDV that he had calculated
for each such day on the basis of the Z reading difference in
grand totals (adjusted as described above by any amount treated
24(...continued)
ter, a series of additional transactions was entered into the
cash register; and (4) the Z mode was activated again, thereby
generating the second Z reading displayed at the end of that
tape. Mr. Katerelos recorded in the gross receipts journal for
1987 the total sales according to that second Z reading as the
amount of gross receipts of NDV for Aug. 30, 1989. In determin-
ing the amount of gross receipts of NDV that Mr. Katerelos was
required to report for that day, Mr. Phielix treated the total
sales according to the first Z reading on the cash register tape
that Mr. Katerelos saved for Aug. 30, 1989, as an overring and
subtracted that amount from the Z reading difference in grand
totals that he had calculated by using the second Z reading for
Aug. 30, 1989. As a result, Mr. Phielix determined that peti-
tioners had not underreported NDV's gross receipts for Aug. 30,
1989.
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