- 4 -
Petitioner maintained at various locations various bank accounts
into which his business receipts were deposited. Some of the
accounts were maintained at banks in communities distant from
petitioner’s residence. Petitioner used false Federal
identification numbers on some of those bank accounts.
Petitioner did not file income tax returns for any of the years
in issue because he decided that the moneys that he received were
not gross income as defined by the applicable statutes and
regulations. In April 1992, petitioner purported to revoke his
Social Security number.
On or about September 27, 1989, petitioner completed a
residential loan application. On that application, he
represented that his employer was Allied, that he had been
employed on that job for 10 years, and that his base employment
income was $15,000 per month. On or about May 6, 1993,
petitioner executed a uniform residential loan application on
which he represented that his employer was Allied, that he had
been 14 years on the job, and that his base employment income was
$20,000 per month.
In approximately January 1994, the IRS commenced an
investigation of petitioner. Petitioner did not cooperate with
the investigation and, instead, sought to obstruct the
investigation. In March 1994, IRS officers and other law
enforcement officials executed a search warrant at petitioner’s
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011