Big Hong Ng - Page 16

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          each account (after reduction for the maximum reported rents that           
          could have been received in cash) represented unreported income of          
          Ms. Ng:                                                                     
                         1988 Cash Deposits                                           
          Union Bank (39 deposits)                $59,157                             
          Bank of the Orient (53 deposits)        67,545                              
          Rent reduction                          (48,541)                            
          Adjustment                              $78,161                             
               Ms. Ng also made deposits of checks from her restaurants and           
          other identified and unidentified sources.  She made wire transfers         
          of unidentified funds to Sumitomo Bank.  She used cash from                 
          unidentified sources to purchase cashier's checks.  She made                
          contributions to capital and loans to her restaurants with                  
          unidentified funds.  Ms. Ng made numerous check and cash deposits           
          into her accounts at Hang Seng Bank and Wing Lung Bank in Hong              
          Kong, and numerous wire deposits from the Hong Kong banks to her            
          Bank of America account in San Francisco.                                   
               Cash and check deposits into Ms. Ng's account at Hang Seng             
          Bank were as follows:                                                       
                         Year           Total Deposits                                
                         1986           $170,910                                      
                         1987           228,512                                       
                         1988           42,835                                        
                         1989           60,686                                        
                         1990           21,350                                        
          The revenue agent reduced these deposits by $30,000 to account for          
          two transfers ($15,000 in 1986 and $15,000 in 1987), and the                
          revenue agent determined the remaining amounts to be unreported             
          income.                                                                     




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