- 3 -
November 2, 1992, and had an extended due date of October 15,
1990. Petitioners did not file income tax returns with the
Commonwealth of Virginia for their 1988 or 1989 tax years. On
May 27, 1992, petitioners provided an unsigned Form 1040 for the
1989 taxable year to respondent's revenue agent, who was
examining petitioners' 1988 and 1989 taxable years. The
information on the unsigned May 27, 1992, and the signed
November 2, 1992, returns was the same.
Walter R. Wilkerson (petitioner) had been a certified public
accountant since 1978, and he practiced, including the
preparation of tax returns, during the years before the Court.
During February 1992, petitioner was indicted on 15 counts of
scheming to defraud by forgery on U.S. Treasury checks in
violation of 18 U.S.C. sections 2 and 510 and 11 counts of mail
fraud in violation of 18 U.S.C. sections 2 and 1341. Petitioner
pleaded guilty to one count of scheming to defraud by forgery on
a U.S. Treasury check in violation of 18 U.S.C. sections 2 and
510 and on September 30, 1992, was sentenced to serve 15 months
in a Federal penitentiary.
Petitioner deposited, into a bank account over which he had
control, a client's Federal tax refund checks in the amounts of
$27,617.17 and $22,759.07 during 1988 and 1989, respectively.
Petitioners reported $17,823.47 and $19,817.87, respectively, of
the diverted client's refund checks, as though it represented
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011