- 7 - supporting materials have been disallowed. We cannot help but believe that this is caused, at least in part, by a reaction to Mr. Kailing’s conduct, which does not reflect either the position or [sic] Janell Israel & Associates or Mr. Marsh. In addition, Mr. Marsh has failed to file his 1986 and 1987 returns, but the necessary information has been assembled, and we should have the returns prepared in the very near future. It must be categorically stated that Mr. Marsh is not a “tax protester”, and is not willfully failing to file any return or to provide appropriate information to support returns filed. It should not be held against him that he was badly represented by someone else. In fact, he should probably be given the benefit of the doubt as someone who as [sic] badly represented in the past, but is trying to correct the situation. Hopefully we can cooperate on a more positive basis in order to get this situation properly resolved. Very truly yours, Carol Baptista I have read and approved the above letter, and wish to affirm that I am not trying to willfully avoid any lawfull [sic] Internal Revenue requirements. John Marsh CC: Russell Bain Petitioner never provided Ms. Baptista with records from which Ms. Baptista could prepare petitioner’s 1986 and 1987 returns. During the course of the audit reconsideration, it was also discovered that petitioner had not withheld any employment taxes, not filed any employment tax returns, and not issued any Forms W- 2 or 1099 with respect to amounts paid to workers for S&H Masonry. Petitioner’s Enrolled Agent advised petitioner that he was required to report to respondent on either Form 1099 or W-2Page: 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