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the years in issue, petitioners received checks made payable to
Landscaping or Paul Yoshihara for landscaping services performed.
In 1992, 1993, 1994, and 1995, petitioners received income from
landscaping services totaling $175,258, $74,895, $25,995, and
$27,290, respectively. During 1994 and 1995, petitioners
expended a total of $47,300 for food, housing, transportation,
clothing, medical expenses, and other personal items.
Although petitioners received income from landscaping
services, petitioners did not file tax returns for 1992, 1993,
1994, and 1995. In addition, petitioners have no documentation
substantiating any loans, nontaxable income, gifts, or
inheritances that they may have received during 1992, 1993, 1994,
and 1995.
Petitioners assigned all income they earned from 1992
through 1995 to Mountlake. Mountlake is a nonprofit corporation
formed in the State of Washington in 1965. The only individuals
attending Mountlake between 1992 and 1995 were petitioners or
their family members. In addition, petitioners were the only
individuals who held signature authority over accounts used by
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