K & M La Botica Pharmacy, Inc. et al. - Page 9




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          two of which entailed sworn statements.  Mr. Darwish’s civil                
          complaint, his affidavit in the previous jeopardy proceeding, and           
          his testimony at the jeopardy trial have all served to alert                
          petitioners of his claims regarding what took place at Mr.                  
          Ahmed’s businesses.                                                         
               Even more importantly, petitioners have in fact already been           
          afforded a chance to cross-examine Mr. Darwish under oath on                
          matters such as Mr. Ahmed’s cash dealings and unauthorized use of           
          signatures.  These issues, highly pertinent to the jeopardy                 
          assessment, will be equally relevant in the deficiency context.             
               Lastly, we observe that when the primary substantive                   
          questions to be decided in the deficiency cases involve whether             
          Mr. Ahmed had unreported income and engaged in fraudulent                   
          behavior, the essential information determinative of his tax                
          liability, as well as of Mr. Darwish’s veracity, is within Mr.              
          Ahmed’s own knowledge and control.                                          
               For the above reasons, petitioners’ motions to compel taking           
          of Mr. Darwish’s testimony will be denied.                                  
               To reflect the foregoing,                                              


                                             Appropriate orders will be               
                                        issued denying petitioners’ Motions           
                                        to Compel Taking of Deposition of             
                                        Hussein Darwish.                              






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