- 7 - Also occurring in November 1989, the IRS initiated an examination of the couple's original returns for taxable years 1985 through 1988. This examination revealed that the kickback payments were not reported on those returns. In October 1990, the IRS sent an appointment letter to petitioner and Mr. Goings explaining that the IRS was auditing the couple's returns for 1987 and 1988.3 The letter sought to schedule an appointment with petitioner and Mr. Goings at their home. Shortly after receipt of that letter, Mr. Goings contacted the IRS and confirmed the appointment. On November 5, 1990, Revenue Agent Jeanne Gavin (Gavin) arrived at the couple's home. Gavin was greeted by Mr. Goings and was informed that petitioner would not be present at the meeting. Gavin conducted the interview with Mr. Goings. In the course of the meeting, Goings informed Gavin that he was aware of how much money he had received from Bordelon and that Bordelon had only made kickback payments to him in 1986, 1987, and 1988. Mr. Goings also admitted that he knew such payments should have been reported on his tax returns. In December 1990, Gavin recommended that a criminal investigation be instituted against petitioner and Mr. Goings. A criminal investigation was subsequently initiated against Mr. Goings, but it did not extend to petitioner. In July 1993, Mr. 3The examination was eventually extended to cover 1985 through 1990.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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