- 35 -
there may have been unreported income for later years. This,
alone, is sufficient to warrant the use of the bank deposits
method to determine how much 1991 income was unreported and to
test the comprehensiveness of petitioners’ income reporting for
later years.
13(...continued)
A Uh-huh.
Q Okay. Did you tell them how much income you
earned at the casino?
A As far as my recollection, as far as ‘91 because
we were just talking about it, I remember I told him that
these are tips.
Q You told him what?
A When -- in 1991, I remember I was -- you know, I
don’t know. Best of my recollection, I thought I told my
accountant or the tax preparer that this is how much money I
made in the casino.
Q But you didn’t provide that return preparer with
any books and records reflecting the amount of tips and
wages that you earned at the casino during 1991 through
1993, right?
A No. We just -- just like I said, I never kept a
record.
* * * * * * *
Q [Cohen] Did you keep any books and records related
to the income that you earned with the casino back in the
years at issue?
A [Zenaida] No, I did not. I should have, but I did
not.
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