-5-
the Constitution and law allowed when he filed his 1976 return
document and failed to file his 1977 return. However, he also
stated that:
When anyone has asked me, I tell them that they
should not attempt to take on the government as I did
and that they should file their proper returns. * * *
* * * * * * *
I do not belong to any tax protest groups and I do
not intend to join any in the near or distant future.
If asked by anyone, I will always inform them to comply
with the tax laws and file tax returns so that what
happened to me will not happen to them. * * *
Petitioner did not file an income tax return for 1978 (the
year following the second of the 2 years for which he was
convicted of willful failure to file), or for any year during the
period 1979-94.
Respondent did at one time conduct a criminal investigation
of petitioner, with respect to at least some of the years in
issue.
Petitioner's Lack of Records and Dealing in Cash
Petitioner was responsible for the recordkeeping of his
plumbing business. During the years in issue, petitioner did not
maintain as books and records any invoices, receipts for cash
disbursements, general ledger, cash receipts journal, or cash
disbursements journal. Petitioner has not produced any business
or accounting records relating to the years in issue for
respondent to examine.
During the years 1989-92, petitioner withdrew currency from
his bank accounts in the following amounts:
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011