Nicholas M. Romer - Page 3

                                        - 3 -                                         
               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                




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011