- 5 -
loss data recorded on the Form 4684 was calculated by Mr. Rabassa
and was entered on the form by him. One of the items on the Form
4684 calculated by Mr. Rabassa pertained to flood damage to
carpeting in petitioners' home. Mr. Rabassa calculated
petitioners' carpeting loss to have been $5,940. Mr. Rabassa
explained how he arrived at that figure:
Annette (Mrs. Daniel) said that she had her family
room redecorated and that she had carpeting put in, and
I asked the approximate size of the family room. And
my original calculation showed a $14 per square yard
and she asked me to move it to $21 a square yard.
After I completed that calculation, I remembered that
my math was incorrect in the fact that it's length time
width divided by nine from feet to get square yards.
And it came out to be 309 square yards; which was
obviously wrong, because that's 2700 square feet, which
is bigger than most people's houses, so--
The Court: You remembered that length times width
divided by nine gives you square yards?
(Mr. Rabassa): Yes, sir. And I failed to divide by
nine, so instead of having a smaller number, it came up
to 309 square yards. And I believe if you take 309
square yards times $21 it comes back to 54--I don't
have my calculator, but it had to be somewhere in that
neighborhood.
Mrs. Daniel discussed her 1992 Federal income tax liability
with Mr. Rabassa on April 13, 14, and 15, 1993. Approximately 2
weeks later, after having assisted Mrs. Daniel in preparing
petitioners' 1992 return, Mr. Rabassa contacted the Inspection
Division of IRS to report that petitioners had filed a fraudulent
return for 1992.
For a considerable period of time prior to May 26, 1993, Mr.
Rabassa's employee performance was the subject of criticism. In
a memorandum to Al Rabassa, Tax Examiner/Team A, from Annette
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011