James E. Griffin and Katrina F. Griffin, Transferees - Page 3

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          Mr. Fisher's Tax Liability                                                  

               Mr. Fisher was employed by the Department of General                   
          Services for the State of Florida from 1985 through April 1992.             
          Mr. Fisher's duties in this capacity included overseeing the                
          contracts between the State of Florida and telephone carriers               
          such as AT&T and Southern Bell, whereby these carriers would pay            
          commissions to the State measured by the use of their services at           
          pay telephones located on State property.                                   
               Sometime prior to June 1991, Mr. Fisher identified certain             
          pay telephones that were not then covered under any State agency            
          contract with the carriers.  In order to receive the commissions            
          generated by these telephones, Mr. Fisher created three                     
          fictitious entities and gave them names that sounded like                   
          legitimate State agencies, such as "Florida Transportation-                 
          Maintenance", "Florida Maintenance and Repair", and "Florida                
          Rehabilitative Service".  When the agency contracts with the                
          carriers were negotiated in July 1991, Mr. Fisher caused separate           
          contracts to be entered into between the fictitious entities and            
          the carriers with respect to these telephones.                              
               During the 8-month period beginning in August 1991, and                
          continuing through March 1992, Mr. Fisher diverted approximately            
          $300,000 in commissions that should have been paid to the State             
          of Florida.  The diverted commissions were paid to the three                

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