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residence. Upon execution of the warrant, Special Agents for the
IRS found no financial records pertaining to Emmens and
petitioner. At that time, Emmens was in Federal custody and
access to the residence was under petitioner's control.
Petitioner had removed many items from the residence, including a
file cabinet containing financial records. Special Agents also
found a floor safe in the residence that was open and empty.
Thereafter, the tax investigation, which proceeded
separately from the narcotics investigation, was expanded to
include petitioner and Kadyszewski, in addition to Emmens.
Petitioner and Emmens were subsequently indicted for tax evasion
under section 7201 for 1982, 1983, and 1984. Kadyszewski was
indicted for conspiracy. Emmens pleaded guilty to tax evasion
for 1984. The terms of the plea agreement included the dismissal
of the criminal tax case against petitioner and the dismissal of
the remaining criminal tax counts against Emmens. Kadyszewski
subsequently went to trial and was convicted for conspiracy to
defraud the United States.
Real Estate
Prior to her marriage to Emmens, petitioner owned a
residence on Flamango Lakes Drive3 in West Palm Beach, Florida
(the Flamango Lakes property or the property). Petitioner and
3
In light of some confusion at trial, we note that
petitioner owned a residence on "Flamango Lakes Drive", and not
"Flamingo Lakes Drive."
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