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7430(c)(4)(B)(i); and, if not, (2) whether respondent’s disparate
treatment of petitioner and her ex-husband with respect to the
fraud penalty constitutes a special factor within the meaning of
section 7430(c)(1)(B)(iii); and (3) the amount of costs
petitioner is entitled to recover under section 7430.
Factual and Procedural Background1
Introduction
During the years at issue, petitioner was married to Calvin
Fields (sometimes, collectively, the Fieldses). Mr. Fields
operated a plumbing contracting business as a sole proprietorship
under the trade name Builders Interior Contractors (BIC). The
Fieldses also operated other businesses, including a tanning
salon, which they operated through Fields & Fields, Inc. (FFI).
In the late 1980s, the Fieldses developed a business
relationship with an individual, Robert Carcasi, who did business
as “R&M Accounting & Tax Service”. Mr. Carcasi prepared the
Fieldses’ personal and business-related tax returns, performed
certain accounting services with respect to the Fieldses’
business ventures, and served as a general business adviser to
the Fieldses.
1 Because the parties appear to agree on the underlying
facts relevant to dispose of the motion, there are no factual
disputes to resolve, and we shall proceed on the basis of the
parties’ submissions.
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