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D. Mr. Riffe's Estate
1. Administration of Mr. Riffe's Estate
Mr. Riffe died testate. Mrs. Pert was the personal
representative and sole beneficiary of Mr. Riffe's estate.
Donald F. Kaltenbach (Kaltenbach) represented Mrs. Pert in her
capacity as personal representative of Mr. Riffe's estate. He
had previously represented hundreds of personal representatives
of estates and was familiar with documents filed in probate
proceedings.
Early in the probate proceedings, Mrs. Pert and Kaltenbach
knew that respondent was investigating the tax liabilities of Mr.
Riffe and Mrs. Pert. On February 28, 1991, Revenue Agent Joe
Elliott (Elliott) questioned Mrs. Pert about her assets, the
business operations of West Coast Pest Control and West Coast
Florida Pressure Cleaning, how she derived income from the
businesses, and her cash on hand. Mrs. Pert denied that she or
Mr. Riffe had a cash hoard or any large sums of cash on hand.
Mrs. Pert told Elliott that she had to borrow money from friends
and family because she had no funds and she had no signature
authority over any of the business bank accounts. Kaltenbach was
present when Elliott interviewed Mrs. Pert on February 28, 1991.
On March 1, 1991, Elliott went to Mrs. Pert's residence to get
books and records to start an income tax audit.
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