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Petitioner's Background
From 1972 until December 17, 1996, petitioner was a licensed
attorney who practiced law in Texas. As part of his practice,
petitioner prepared tax returns and forms for clients including:
(1) Forms 1040, U.S. Individual Income Tax Return, (2) Forms W-2,
Wage and Tax Statement, (3) Forms W-4, Employee's Withholding
Allowance Certificate, (4) Forms 940, Employer's Annual Federal
Unemployment (FUTA) Tax Return, and (5) Forms 941, Employer's
Quarterly Federal Tax Return.
Petitioner was admitted to practice before this Court. On
at least two occasions, he represented clients before this Court.
Petitioner's Businesses
During the years in issue, petitioner was president and the
100-percent shareholder of the following corporations: (1) Jerry
Sadler, Attorney at Law, P.C.; (2) the Law Offices of Jerry
Sadler, P.C.; (3) Sixty Eleven Kirby Corp.;2 (4) Jay Ess, P.C.;
(5) J.S., P.C. doing business as Jerry Sadler, Attorney at Law,
P.C.; and (6) GEE A. ESS, P.C. (altogether, petitioner's
corporations).
During the years in issue, petitioner's corporations were
having financial problems. Payroll checks of petitioner's
employees were bouncing.
2 This corporation was formerly known as Airtop Heating and
Air Conditioning, Inc.
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Last modified: May 25, 2011