Charles Jerome Posnanski - Page 5

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          interest payments in order to gain a tax deduction.  Count Two of           
          the plea agreement charged petitioner with willfully aiding and             
          assisting in the false and fraudulent preparation and                       
          presentation of Mary Posnanski’s 1993 Federal income tax return,            
          in violation of section 7206(2).  Paragraph 7(e) of the plea                
          agreement required petitioner “to pay the Internal Revenue                  
          Service those amounts owed for restitution on his personal                  
          restitution.”  An addendum to the plea agreement set forth the              
          following tax liabilities for petitioner and Lois Posnanski:                
                         Year                     Amount                              
                         1989                     $3,749.29                           
                         1990                     3,592.41                            
                         1991                     3,194.08                            
                         1992                     2,600.30                            
                         1993                      2,007.16                           
                         Total               15,143.24                                
          The addendum specifically stated that the tax liabilities were              
          caused solely by petitioner.  Petitioner transmitted a check                
          dated February 12, 1996, payable to the Internal Revenue Service            
          in the amount of $15,143.24, which was acknowledged as received             
          by Steven M. Biskupic, the attorney for the United States in                
          petitioner’s criminal proceeding.                                           
               On February 23, 1996, petitioner entered his guilty plea and           
          was convicted under 18 U.S.C. sec. 1001 for concealing material             
          facts from the Internal Revenue Service and under section 7206(2)           
          for aiding and abetting in the filing of a false Federal income             
          tax return.  In addition to prison time and other conditions,               

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