- 5 - petitioner's tax liability of $22,056.50 and issued petitioner a $17,191.45 refund check.3 On his 1989 amended return, petitioner (1) reported a $19,796.14 additional tax liability and $35,096.49 of additional Federal income tax withheld, and (2) claimed an additional refund in the amount of $15,300.35. The IRS did not assess the additional tax liability reported on the 1989 amended return. On his 1990 return, petitioner (1) reported a $5,725 tax liability and $26,000 of Federal income tax withheld and (2) claimed a $20,275 refund. Petitioner's Criminal Conviction On October 5, 1995, pursuant to a plea agreement, petitioner pleaded guilty to violating title 18 U.S.C. section 287 (1994) for the following reason: [He] made and presented to the United States Treasury Department a claim against the United States for payment, which he knew to be false, fictitious, or fraudulent, by preparing and causing to be prepared, a U.S. Individual Income Tax Return, Form 1040, for calendar year 1989, which was presented to the United States Treasury Department, through the Internal Revenue Service, wherein he claimed a refund of taxes in the amount of seventeen thousand four hundred forty- three and 50/100 dollars ($17,443.50), knowing such claim to be false, fictitious, or fraudulent. 3 The parties did not explain the difference between the amount petitioner claimed as a refund and the refund check issued by the IRS.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011