- 7 - individuals that either purchased equipment from PCCL or provided goods and/or services to petitioners and PCCL. The revenue agent also interviewed petitioners and former employees of PCCL. The revenue agent also requested and obtained documents relevant to the examination. At some point the revenue agent made a referral to the Criminal Investigation Division of the IRS (CID). Special agents from CID interviewed petitioners on June 7 and June 15, 1995. During the course of the interviews, petitioners discussed Paige and his involvement with PCCL, as well as the improvements made to their home, the unreported sales of PCCL equipment, and Dorrial, Inc. Throughout the examination and investigation, petitioners maintained they were unaware PCCL paid for the improvements to their home. They alleged that Paige made all arrangements for the work to be completed. Notwithstanding the above, it was discovered that petitioner Allaire had signed PCCL's checks in order to pay for the home improvements. She claimed to have no knowledge of the purpose of the checks. Additionally, respondent was provided with specific invoices, memoranda, and a proposal from Wayne Catalano and Al Horn, third-party contractors that completed the improvements to petitioners' home. These documents, in total, reflected that PCCL was billed in the amount of $8,549 for work completed at petitioners' home.Page: 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