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agent with a Form 1040X, Amended U.S. Individual Income Tax
Return, for 1983, which was not accurate.
Ms. Drummond was indicted for and convicted (1) under
section 7206(1) of willfully subscribing to and filing a false
return for 1983 and (2) under section 7203 for failing to file a
return for 1984.
Mr. Drummond, a graduate of the University of Missouri,
married Betty Drummond in 1958 and remained married to her
through 1983. In 1960, Mr. Drummond became licensed as a certi-
fied public accountant. He worked for Haskins and Sells, a major
accounting firm, from 1960 through 1970. Mr. Drummond operated
his own accounting business for approximately ten years prior to
1983 and continued to operate that business during the years at
issue.
Mr. Drummond prepared tax returns for various clients for
the taxable years 1982, 1983, and 1984. During those years, Mr.
Drummond also had a contract to perform audit and accounting
services for E.D.U.C. doing business as ABC, and Mr. Drummond
audited ABC's books.
During each of the years 1983 and 1984, Mr. Drummond re-
ceived a monthly retainer of $3,500, or a total of $42,000, for
performing accounting services for ABC. During those years, he
also received checks from ABC that were made payable to him for
additional amounts totaling $57,547 and $77,874, respectively,
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