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of petitioner and Wynne. A week later, respondent returned the
protest, seeking additional information. In response, Mr. Aquino
filed a revised protest on September 12, 1985.
A child custody contest arose between petitioner and Wynne.
In late September or early October of 1985, petitioner filed for
sole custody of the two Malachinski children. In May of 1986,
however, Wynne was awarded sole custody of the children. In
October of 1987, an appellate court reversed the award of custody
and granted full custody of the children to petitioner.
In April of 1988, the IRS transferred to petitioner’s 1982
Federal income tax account the $20,400 remittance that petitioner
had made with respect to his and Wynne’s 1980 account. The IRS
transcript of account indicates that approximately 6 months
later, in October 1988, the $20,400, plus $902 in interest, was
refunded. The IRS no longer has a copy of the check by which the
refund was paid.
On December 14, 1988, petitioner executed a fourth power of
attorney, naming attorney Michael G. Boylan and authorizing him
to represent petitioner before the IRS. On August 16, 1989, Mr.
Boylan wrote to the IRS, stating that petitioner had not been
able to secure Wynne’s approval of a proposed settlement.
In the meantime, Claudine Mellerke became an employee and a
friend of Wynne’s. Late in 1989, Wynne began to complain
bitterly about petitioner to Ms. Mellerke. In 1992, Ms. Mellerke
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