- 11 - 3. Property Passing Outside of Probate Mrs. Pert was required to report the value of property passing outside of probate, including jointly owned property, to the Florida Department of Revenue (Preliminary Notice and Report). On May 13, 1991, Mrs. Pert reported that Lot 28, College Hill, which she valued at about $41,000, passed outside of probate, and that the total value of all property in which Mr. Riffe had an interest was $537,358. On June 5, 1991, Elliott met with Mrs. Pert's tax attorney to discuss adjustments Elliot had made to Mr. Riffe's and Mrs. Pert's income for 1986, 1987, 1988, and 1989, and to give Mrs. Pert's tax attorney a copy of Elliott's report detailing the adjustments based on unreported income and including the addition to tax for fraud. Mrs. Pert married Mr. Pert on September 7, 1991, while she was administering Mr. Riffe's estate. Mr. Pert had known Mr. Riffe for many years. Mrs. Pert, as representative of Mr. Riffe's estate, signed documents under penalty of perjury on March 23, 1992 (petition to extend time for filing final accounting and petition for discharge), June 19, 1992 (petition to extend time for filing final accounting and petition for discharge), and October 8, 1992 (statement regarding creditors with attachment showing debt owedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011