- 4 -
h). In September, 1995, petitioner was arrested
for money laundering and heroin trafficking offenses,
and awaits trial on these offenses.
i). For the taxable years 1990 through 1995, the
taxpayer has voluntarily filed federal income tax
returns, reported income and paid tax as follows:
Gross Income Reported
Year Return Filed? Reported Source Tax Paid
1990 Yes $1,672 Wages None
1991 No None None None
1992 No None None None*
1993 Yes $39,920 (5th Amendment) $11,211
1994 No None None None
1995 No None None $1,000**
* $33 was withheld from $548 received from Easy Staff, Inc. and
T.E.L.S.I.
** Estimated payment
j). On his federal income tax return delinquently
filed for the year 1993, petitioner admitted that he
had no books and records of his income and expenses,
and no business or personal bank accounts, except for a
savings account opened in 1991.
k). For the taxable year 1994, petitioner filed
an application for an automatic extension of time to
file his 1994 income tax return, representing that his
1994 federal income tax liability was approximately
$1,000.
l). For the taxable year 1994, petitioner filed
an additional application for an extension of time to
October 31, 1994 [sic], in which to file his 1994
income tax return.
m). Petitioner has never filed a federal income
tax return for the taxable year 1994.
n). Petitioner did not pay the $1,000 liability
estimated with his application for an automatic
extension of time to file his 1994 income tax return.
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