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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.
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