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During respondent’s examination of Criss Partnership’s 1996
and 1997 partnership returns and thereafter, no books, records,
or other information was provided to respondent establishing,
inter alia, that Criss Partnership was a partnership cognizable
for Federal tax purposes and that Ms. Criss owned a capital
interest in Criss Partnership during 1996 and 1997. Nor did
Criss Partnership at any time provide any books, records, or
other information to respondent establishing the income reported
and the expense deductions claimed in those returns and the
assets, if any, that had been transferred to Criss Partnership.
James Binge (Mr. Binge) was the return preparer for each of
Ms. Criss’ 1996 and 1997 returns, each of Mr. Criss’ 1996 and
1997 returns, each of Criss Trust’s 1996 and 1997 trust returns,
and each of Criss Partnership’s 1996 and 1997 partnership re-
turns. Respondent has identified Mr. Binge as an individual
involved with purported trusts used for tax avoidance purposes.
On August 31, 2001, respondent filed separate motions to
compel answers to interrogatories and to compel production of
documents in each of the cases at docket Nos. 9700-00 and 9701-
00. On September 19, 2001, the Court granted each of those
motions. Neither Ms. Criss nor Mr. Criss answered respondent’s
interrogatories or produced the documents requested by respon-
dent, as ordered by the Court on September 19, 2001.
On September 18, 2001, Ms. Criss in the case at docket No.
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