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payments totaling $6,300 for 1992, petitioner did not make
estimated tax payments for the years at issue. No amounts were
withheld by Biddle for any of the years at issue from the com-
pensation that Biddle paid petitioner during those years. On
March 4, 1994, petitioner submitted to the Service false Forms
1040NR seeking refunds of taxes previously paid for 1984 through
1992. Petitioner dealt primarily in cash during the years at
issue and concealed certain real properties that he and Ms.
Leggett owned by transferring them to nominees. Petitioner
failed to cooperate with respondent's representatives during
respondent's audit of him.
Despite the foregoing indicia of fraud on the part of
petitioner that are established by the record, petitioner claims
that he did not intend to evade taxes for the years at issue. He
contends that his failure to file returns and pay taxes due for
those years was based on his good-faith misunderstanding that the
4 (...continued)
petitioner submitted the false Form W-8 to Biddle. The parties
stipulated that petitioner worked for Biddle during the years at
issue as an employee, and not as an independent contractor.
However, it is not clear from the record how Biddle treated
petitioner during those years. In this connection, Biddle and
petitioner entered into a purported contract in January 1995,
which stated that petitioner was neither an employee nor an
independent contractor of Biddle. Moreover, although petitioner
made estimated tax payments totaling $6,300 for 1992, at the time
in June 1993 when he submitted the false Form W-8 to Biddle, he
had stopped making estimated tax payments. We believe that the
submission of that false form was an attempt by petitioner to
make sure that Biddle did not withhold any amounts from the
compensation that he paid petitioner.
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