Ramon and Irma Ortiz - Page 9

                                        - 9 -                                         
          Total Deposits Per Bank Statements         1,603,317   3,650,854            
               Less:                                                                  
                    Loans                                   105,000                   
                    Loans                                        20,000               
                    Redeposits to Bus. Acct.           77,823    102,241              
                    Sales Tax                          5,783                          
                    Refunds                            64,481                         
                    Transfers from Bus. Acct.                    4,300                
                    Transfers from Pers. Acct.         1,000     1,800                
                    Redeposits from Pers. Acct.                       920             
                    Reported Wages                     19,291    12,938               
                    1990 Tax Refund                    1,079                          
                    Loan or Transfer-Eckerd CU         418                            
               Bank Deposit Analysis                   1991      1992                 
                    Credit Card Advance                1,000                          
                    Credit Card Loan                   5,000                          
                    Insurance Payment                  142                            
                    Non-Self Employment Deposits        3,500       3,000             
                         Total                    1,423,800    3,400,655              
               Add Back                                                               
                    Withheld Taxes                     1,560     802                  
                    Withheld FICA                   1,476        1,217                
          Total Sales Per Bank Analysis      1,426,836    3,402,674                   
          Total Sales Per Return                    1,384,446    3,303,511            
                    Total Unreported Income             42,390       99,163           

               Respondent's determinations of unreported income for 1991              
          and 1992 by using a bank deposits analysis were not accurate in             
          some respects.  The sources of certain amounts of the deposits              
          were from nontaxable income items.                                          








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