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Petitioner consistently ignored corporate formalities.
After the organizational meeting for Real Services, there is no
indication of another meeting of a board of directors. Real
Services maintained no office separate from petitioner’s personal
address, and petitioner was its only purported employee. There
is no evidence that Real Services furnished to outside parties
any papers relating to petitioner’s employment, such as tax
withholding forms or other payroll records. There are no
meaningful corporate records; petitioner produced only three
handwritten documents as records of the corporation–-one
indicating the costs of furnishing the E. 65th Street apartment
and the other two listing startup costs. Even petitioner’s
employment contract is suspect; it is a fill-in-the-blanks form
that contains many blanks and was executed several months before
the date that the hiring officer, petitioner’s companion Laura
C., allegedly assumed office. We reject petitioner’s contention
that other corporate records were stolen; we find it much more
likely that such records never existed. There is no history of
the declaration or payment of dividends.
No other individuals were active as officers or directors of
Real Services. Petitioner exaggerated the roles played by two
individuals named Ted P. and Michael S. in the operation of the
corporation. Petitioner, in fact, altered a document in which
Mr. P.’s son Brian had indicated to her that his father was not
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