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Prior to 1991, petitioner resided at 2100 Pillsbury Avenue
in Minneapolis and worked as an accountant out of Romer's office
in Minneapolis. In March 1991, he began working as a pilot for
American Airlines, Inc. in Nashville, Tennessee. He established
his residence in Antioch, Tennessee, located near Nashville,
shortly after he began working as a pilot. He took steps to sell
his former residence in Minneapolis including the execution of a
sales contract.
In January 1993, respondent's Criminal Investigation
Division (CID) initiated an investigation into Romer's return
preparation practice and seized all of Romer's clients' files.
With the height of the tax season approaching and their files in
CID's possession, petitioner and Mr. Bistodeau were not certain
that Romer would survive the year. After considering the
severity of the situation, it was agreed that petitioner would
begin to regularly travel to Minneapolis from Nashville to help
Romer represent itself in the investigation and to reassure its
clients. It was also agreed that petitioner would not be paid
any salary for his services until after it was determined that
Romer would survive respondent's investigation. It was arranged,
however, for petitioner to be reimbursed for his traveling
expenses incurred in connection with working for Romer in
Minneapolis at the Federal standard per diem rate for lodging,
meals, and incidental expenses of $85 per day. At that time,
petitioner also abandoned the sale of his former Minneapolis
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