- 25 -
Q Uh-huh.
A Then she records everything and she tells me, come
in the office. Then sometimes she told me to--she will
give me the money and go see a vendor. Go say, hello,
and give him this bag.
Hence, as can be seen from the above excerpts, petitioner’s
testimony regarding the timing and extent of his awareness of the
check cashing activity and its proceeds is fraught with
inconsistencies and ambiguities. For example, petitioner stated
that he first learned of the check cashing activity when visited
by Ms. Encarnacion, which would indicate a date at some time
after the initial interview on June 2, 1997. He then testified
that he participated repeatedly in the check cashing activity in
1996 and that he saw cash totaling $180,000 in a safe deposit box
during 1996. He also vacillated on the amounts, times, and
locations of his participation. In addition, Mrs. Ishizaki
proceeded to testify that petitioner saw monthly sales reports
for Privilege House and that the couple discussed company and
family finances throughout their marriage. Moreover, petitioner
was admittedly involved in negotiating many of the furniture
sales made by Privilege House and knew the prices at which items
were sold to customers. Given that the return at issue was not
signed until August of 1996, we are unable to say on this record
that petitioner did not at that point have sufficient reason to
know of unreported income to at minimum invoke a duty to inquire
further.
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