Ferydoun Ahadpour, a.k.a, F. Ahadpour, And Doris Ahadpour - Page 20




                                       - 20 -                                         
          Petitioners’ 1991 Return                                                    
               Petitioners claimed a net operating loss carryover of                  
          $4,755,114 related to the claimed bad debt loss in 1989.  The               
          return was signed by Mr. Johnson as preparer.                               
               a. Legal Fees                                                          
               Petitioners claimed a deduction of $30,025 for legal fees              
          and expenses allegedly paid to Fariborz during 1991.  Petitioners           
          provided documents evidencing:  (1) A transfer from petitioner to           
          Fariborz’s Iranian bank account of $25,000 ($25,040 with fees)              
          dated May 25, 1991; and (2) two cashier’s checks to the Melli               
          Bank of Iran, one for $10,000 dated May 21, 1991, and the other             
          for $15,000 dated May 23, 1991.9                                            
               Petitioners did not provide any bills or invoices to detail            
          what these amounts were used to pay.                                        
               b. Filing of the 1991 Return                                           
               Petitioners were granted extensions to file their return on            
          October 15, 1992.  Petitioners signed their return on October 15,           
          1992, and the return is stamped “Received” by the IRS on                    
          October 22, 1992.  Petitioners provided a “Domestic Return                  
          Receipt” which shows that the IRS received the return on                    




               9  Also provided is a receipt from Wells Fargo Bank showing            
          that Huntington Harbor sent a cashier’s check to Melli Bank of              
          Iran and was charged $5,025 on Apr. 15.  It is not clear from the           
          document whether the date is 1990 or 1991, and petitioners could            
          not recall the actual year.                                                 





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