- 6 - State University from the AT #3 account. Petitioner paid his alimony and child support obligations from the AT #3 account and the First Federal Savings account. Petitioner used the Independent Savings Bank account to pay his personal expenses. Rental Property and Income In addition to the space in the St. Clair property where petitioner conducted his medical practice, the St. Clair property had two residences and garages available to rent (the rental property). During the years in issue, petitioner rented parts of the rental property to Robert McMillan, Jeanine Sinclair, James L. (Leon) and Sharyn Hamm, Ellis Vest, and his secretary Ms. Alshabani (the renters). The renters paid the following rental payments to petitioner: Renter 1985 1986 1987 1988 Martin McMillan $750 $1,050 $1,350 $1,350 Jeanine Sinclair 300 300 300 200 Leon Hamm 313 1,920 1,710 225 Ellis Vest 25 --- --- --- Total 1,388 3,270 3,360 1,775 The Audit and Criminal Investigation Prior to September of 1988, the Internal Revenue Service (IRS) began examining petitioner's 1984, 1985, and 1986 tax returns. In October or November of 1988, Revenue Agent Maureen Lippert (Ms. Lippert) took over petitioner's examination. On March 1, 1989, Ms. Lippert informed petitioner's attorney that she had expanded the examination to include petitioner's 1987 taxPage: 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