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ended November 30, 1988, that the commercial paper debt was owed
to unrelated parties. The reports for the audits of MSI for the
fiscal years ended July 31, 1989 through 1993, did not reflect
that Manver, Gatetown, or the commercial paper companies were
related to, or an affiliate of, MSI.
XV. IRS Audit
Internal Revenue Agent Gary F. Herold (Herold) worked on the
Medieval Times examinations from September 1988 until the summer
of 1991. Herold worked with Sans, Parks, Kim, and Melody Blunk
on the examinations. Kim had left C&L and was then employed by
the Medieval Times companies. IRS international examiner Michael
Bruton (Bruton) used information provided to him by the Medieval
Times representatives to prepare date schedules and
organizational charts. During the examination, Bruton was not
given a signed contract between TM and Gatetown dated March 1,
1986, for consideration of $7,312. Santandreu informed Bruton
and Herold that Gatetown and Manver were owned by de Oteyza
(45 percent), Mayol (45 percent), and Santandreu (10 percent).
Santandreu provided a document to the IRS that stated that he did
not know the shareholders of several corporations, including
Dapy, Promidux, Lince, and Manver, because “these are private
companies who are doing services for us.”
Between 1982 and 1991, A. Gelabert, Santandreu, and Segui
held positions as officers, directors, attorneys in fact, powers
of attorney, or trustees in the listed companies as follows:
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