Mark N. and Marla R. Kantor - Page 10

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            York in the case of United States v. Kantor, charging him with a                          
            single count of violating section 7203, in that he willfully and                          
            knowingly failed to make at the time required by law an income                            
            tax return to the IRS for 1985.  Mark pleaded guilty to the                               
            charge, and on June 22, 1989, he was sentenced to 2 years'                                
            probation and fined $10,000.  The terms of probation required                             
            Mark to complete 320 hours of community service and "continue to                          
            seek drug treatment".                                                                     
                  On May 15, 1990, John J. Fitzgerald, an IRS Appeals officer,                        
            solicited from petitioners an open-ended extension of the period                          
            of limitations for each of the 5 years in issue by sending a form                         
            letter with two Forms 872A to petitioner's attorneys, Steven                              
            Mastbaum, Michael Feldberg, and Joel Goldschmidt.  On June 4,                             
            Mr. Fitzgerald renewed the request by sending another form letter                         
            requesting that petitioners sign two copies of a Form 872, which                          
            would extend the period of limitations for each year by a                                 
            specified period starting on August 26, 1990, the third                                   
            anniversary of the date petitioners filed their tax returns.                              
                  Mr. Goldschmidt returned the completed Forms 872 to Mr.                             
            Fitzgerald on July 25, 1990, with a cover letter stating that he                          
            understood that Mr. Fitzgerald had no authority to limit the                              
            scope of the extension despite an earlier agreement to do so.                             
            The forms, signed by petitioners, and dated July 24, 1990,                                
            extended the period of limitations until June 30, 1991.  On                               
            February 11, 1991, Mr. Fitzgerald sent a request for a second                             




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