Sharon E. Backstrom, Harold J. and Zelma G. Barbret, Virginia Boland, John A. and Theresa A. Cislaghi, Estate of Roger W. Dornbrock, Gary E. and Beverly G. Engel, Hermann K. and Helen W. Enzmann, - Page 9

                                        - 9 -                                         

               which substantiates all adjustments reflected on IRS Form              
               5278 Statement of Income Tax changes attached to your Notice           
               of Deficiency by June 24, 1985.                                        
                    Thank you for your cooperation.                                   
                    Very truly yours,                                                 
                    Frank Pasternak                                                   
                    Co-tenant Operator                                                
          The consent form attached to the letter read as follows:                    
               The undersigned hereby desire(s) to contest the attached               
               Notice of Deficiency and authorize Frank Pasternak or his              
               representative to file a joint/consolidated petition with              
               the United States Tax Court for a redetermination of the               
               deficiency.                                                            
               The undersigned hereby enclose(s) a copy of his/her                    
               Statutory Notice of Deficiency.                                        

          Upon receiving signed consent forms from each of the Pop                    
          Phonomasters participants, Mr. Pasternak forwarded the consent              
          forms and notices of deficiency to Mr. Young, the attorney.  The            
          participants who responded to the letter also made payments for             
          instituting litigation in this Court in the form of checks made             
          payable to Mr. Pasternak.  Mr. Pasternak, in turn, deposited the            
          checks into a bank account he held as agent for Pop Phonomasters            
          and then issued a check from such account to Mr. Young                      
          representing total payment from all petitioners.                            
               At the hearing on the subject motion, Mrs. Dornbrock                   
          testified that, although she was not aware of the details                   
          surrounding the Pop Phonomasters program, her husband had told              
          her about his investment in Pop Phonomasters and that she had               




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