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American Valmar’s Federal Income Tax Returns
Simon Bolonik (Bolonik) became American Valmar’s accountant
in January 1991. Bolonik established the books and records of
American Valmar. Based on his conversations with Markovski, he
determined the accounting and Federal income tax treatment of
American Valmar’s receipts and disbursements. Based on what
Markovski told him, he determined the Federal income tax
treatment of amounts received by wire transfer by Markovski.
Bolonik prepared American Valmar’s and Markovski’s Federal income
tax returns.
Certificates of assessments and payments maintained by the
Internal Revenue Service for American Valmar reflect that the
income tax returns of the corporation for the fiscal years at
issue were filed as follows:
Taxpayer Period Date Filed
American Valmar 6/30/91 2/16/93
American Valmar 6/30/92 7/6/94
American Valmar 6/30/93 12/19/94
The income tax returns filed by American Valmar for the fiscal
years at issue bear date received stamps on their face as
follows:
Taxpayer Period Date Received Stamp
American Valmar 6/30/91 2/16/93
American Valmar 6/30/92 None
American Valmar 6/30/93 12/19/94
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Last modified: May 25, 2011