-6-
around Ms. Beard's desk. Petitioner's room also contains
petitioner's bed and a credenza with built-in filing cabinets.
She sometimes works in bed, and she usually keeps books, a
computer, and other papers at her bed.
Petitioner kept her bank statements for each year in a
drawer with that year's tax documents, such as Forms W-2. At the
end of the year, petitioner put her bank statements, canceled
checks, receipts for paid bills for the farm, her Forms 1099, and
any other tax-related records in a box labeled for that year
beside the desk to give to her certified public accountant,
Joseph Richardson (Richardson), to prepare her return.
Richardson is a partner in the Louisville accounting firm of
Richardson, Pennington & Skinner (RP&S). Petitioner also kept
records for past years in boxes in her room. Petitioner filed
spiral-bound copies of her tax returns, one per folder, in the
credenza.
Ms. Beard kept some of her tax records in the credenza, and
stored her bank statements, mortgage information, vehicle
registration, and personal correspondence in petitioner's room.
Petitioner and Ms. Beard occasionally handled each other's
records.
D. Broadmoor Gardens
In the mid-1980's, the University of Kentucky and state
agricultural officials began promoting alternatives to growing
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Last modified: May 25, 2011