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treated as "garbage". Petitioners kept no books or records, much
less adequate ones. Mr. McGirl attempts to blame his tax return
preparer for failing to instruct him on bookkeeping requirements
when, in fact, he requested no such instruction. Mr. McGirl
always claimed to have support for the expense and income numbers
listed on the summary sheets given to the tax return preparer.
No evidence has been presented to show that the Yogurt Station's
corporate tax returns did not accurately reflect the information
provided to the tax return preparer. Although Mrs. McGirl wrote
down the daily sales figure and gave it to Mr. McGirl, he
promptly discarded it. Mr. McGirl's destruction of the Yogurt
Station's business records is evidence of fraud.
d. Implausible or Inconsistent Explanations of
Behavior
Mr. McGirl has made many implausible and inconsistent
statements. We find Mr. McGirl's claims to be self-serving and,
at least in part, incredible. A partial listing of such
implausible or inconsistent testimony and behavior follows:
(a) Mr. McGirl's auto logs purport to show 100 percent
business usage of his automobile;
(b) Mr. McGirl purported to keep detailed auto logs while
discarding other business records;
(c) Mr. McGirl testified that the cash register was dropped
in the first year of the Yogurt Station's existence and was never
repaired or replaced. Although he amassed more than $112,000 in
savings, Mr. McGirl testified that it was not economically
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