- 12 -
3. Check Cashing
In addition to her other income-producing activities,
Zenaida cashed checks for a $5 fee. She performed this service
about two or three times during the years in issue.
E. Bank Deposits
Petitioners maintained five bank accounts in four separate
institutions during the years in issue.
Table 1 shows petitioners’ aggregate deposits into each
account, by account number, in each year in issue.
Table 1
Account 1991 1992 1993
5-852-706 $57,905.90 $47,971.13 $56,679.69
26-320-93-3 1,449.09 13,029.36 -0-
612-2552-9 3,305.32 44,415.40 32,065.10
0215714-007 9,600.00 9,600.00 9,660.66
75-009-232 11,829.51 29,142.89 21,639.44
Total Deposits 84,089.82 144,158.78 120,044.89
Table 2 shows respondent’s analysis of petitioners’ bank
account deposits for each of the years 1991 through 1994. Except
as indicated otherwise in the notes to table 2, the “Excess
deposits per Appeals” in the table became the notice of
deficiency adjustments labeled “Other Unreported Income”.
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