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Scilipoti of his criminal conviction relating to his check-kiting
scheme.
Revenue Officer Scilipoti told petitioner and Mr. Mules to
prepare the delinquent returns from information available and that
if all the records were not complete, to file amended returns when
the necessary information became available.
Petitioner provided Mr. Mules with records for preparing
petitioners' delinquent returns for 1988, 1989, and 1990, which did
not include records regarding the grocery/convenience store
business. Petitioner did not ask Mr. Mules about the tax
consequences of the check-kiting scheme. After preparing and
signing the joint returns, Mr. Mules hand-delivered them to
petitioner. Mr. Mules never discussed the preparation of the
returns with Mrs. Taylor. Mr. Mules did not expect to prepare
amended returns for petitioners if and when the grocery/convenience
store business records were discovered, and petitioner told Mr.
Mules that he would hand-deliver the original returns to Revenue
Officer Scilipoti.
Rather than delivering the signed returns to Revenue Officer
Scilipoti, petitioners mailed joint Federal tax returns for 1988,
1989, and 1990 to the Internal Revenue Service (IRS) Center in
Philadelphia. The returns were received on January 29, 1992. The
1988 return reported gross income before adjustments of $13,298.
The 1989 return reported gross income before adjustments of $8,842.
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