- 5 -
petitioner drew only 29 checks against the business account
(approximately 15 checks per month). This drop in activity was
due to the fact that petitioner started paying his employees in
cash as of July 21, 1989, rather than by check.
Petitioner received the following amounts of income, as set
forth in the notice of deficiency, for the years 1990 through
1995:
1990 1991 1992 1993 1994 1995
$118,651 $58,296 $119,633 $66,839 $26,978 $28,883
The State of Hawaii imposes a general excise tax on gross
receipts, which is required to be collected by the recipient and
remitted to the State of Hawaii. For the years 1986 through
1989, petitioner charged and collected from masonry customers the
following amounts of general excise tax:
1986 1987 1988 1989
$947.78 $808.00 $4,668.88 $9,598.13
Petitioner did not remit any of the general excise tax he
collected to the State of Hawaii during 1986 through 1989.
For the years 1965 through 1985, petitioner filed joint
Federal and State of Hawaii income tax returns with his wife.
Petitioner has not filed a Federal or State of Hawaii income tax
return for any year after 1985.
Petitioner’s 1985 return was selected for audit. Petitioner
refused to cooperate with respondent's personnel during the audit
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