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corroborated and credible. Petitioner's purported business
records do not reflect the income produced from the sessions
described by the models. We conclude, therefore, that the
records are not complete or accurate.
Respondent's agent examined the calendars and the notations
on the calendars. Respondent's calculation of the number of X's
on the calendars multiplied by petitioner's fee corresponded with
the notations that petitioner made on the calendars.
Petitioner's explanation is that the X's represent telephone
calls to Stardust. Petitioner testified that, after midnight, he
would call his answering machine from his home. He would listen
to the messages and record an X for every five calls that came
in. He stated that he had a goal of getting one customer for
every five calls and that listening to the messages helped him to
determine if he was reaching his goal.
Petitioner's explanation is contradicted by the evidence.
The X marks on the calendars were in different colors of ink on
the same day. No X marks were shown on Sundays, which would
imply that there were no calls on a Sunday from the inception of
the business until the termination of the business. Petitioner's
wife testified that she never saw petitioner use the calendars at
home. Many of the dates on the calendars contain 10 or more X's,
which would mean that petitioner would have had to have listened
to 50 telephone messages at home, after midnight, while marking
X's on the calendars.
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Last modified: May 25, 2011