- 3 - 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 threePage: 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