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Petitioner further argues that Mr. Freidus frustrated her
attempts to file by failing to produce necessary documents for
her tax return preparers. Petitioner testified as follows:
Q: Can you tell us why no return was filed in 1987?
A: Well, I went -- I did hire three different -- and they
all got money, but somehow it just never got done
because Mr. Freidus frustrated them, didn't come up
with --
Q: And can you explain what you mean by that?
A: Well, he didn't come up with the things that were
necessary. He kept them. And for me, it was very
difficult to start to go up the steps where they were
kept in the files.
Petitioner further asserts that Mr. Freidus had overwhelming
control over finances and was abusive, impeding her attempts to
file her returns. Mr. Freidus testified that he had custody and
control over petitioner's financial documents located at Dark
Hollow.
However, the evidence fails to establish that Mr. Freidus
substantially impeded petitioner's attempts to file her tax
returns. Mr. Freidus never denied petitioner access to her
financial documents. He never advised petitioner not to file her
tax returns. He never threatened petitioner with physical harm
if she filed her tax returns.
According to petitioner's testimony, it was too difficult
for her to climb the steps to get her files. Even if we were to
accept petitioner's excuse, she could have easily requested her
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