- 4 - At trial, petitioner changed his story and claimed that he never received the $10,638. We summarize petitioner's testimony and the sequence of events which he alleges occurred, as follows. As noted, petitioner worked part-time for Vaughan as a legal clerk. He received his W-2 and dated his Federal income tax return on January 27, 1997. After petitioner filed his return, Vaughan gave petitioner the Form 1099-MISC which reported the amount of $10,638 as nonemployee compensation. Vaughan explained to petitioner that he needed to report this amount to reduce his taxes. Petitioner protested that he did not receive the money. Vaughan said not to worry because he would pay the tax when it came due. Petitioner was applying for admission to the Florida Bar at the time these events allegedly occurred. Petitioner had been convicted for the felony of extortion. His bar application had been pending before the Florida Supreme Court for 4 months. Petitioner claims that Vaughan knew this, and when petitioner questioned Vaughan about the Form 1099-MISC, Vaughan let him "know in a very unsettled way" that if petitioner had any problems with accepting the Form 1099-MISC, then Vaughan would "probably have trouble" with petitioner's employment and would have to notify the Bar about it. Petitioner considered himself between "a rock and a hard place." Petitioner never reported the alleged blackmail. HePage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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