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“Page 2", of Form 1045, Application for Tentative Refund (the
Form 1045 page 2). The Form 1045 page 2 is preprinted with a
schedule (Schedule A) on which (pursuant to instructions) is to
be computed an NOL. On the Form 1045 page 2, petitioners
computed an NOL of $13,336.
Petitioners filed their joint Federal income tax return for
1993 (the 1993 return) on October 7, 1996.
Dale K. Barker, Jr.
Dale K. Barker, Jr., is a certified public accountant, who
was retained by petitioners in March 1993. Mr. Barker was
retained, among other reasons, to prepare returns for the audit
years. Mr. Barker prepared those returns. He also prepared the
1992 and 1993 returns.
The Criminal Investigation
Rick Raven is employed by the IRS as a Special Agent. His
duties include the conduct of criminal investigations. In
January 1993, Special Agent Raven began the criminal
investigation. He was assisted in the criminal investigation by
Dick Stufflebeam, a Revenue Agent employed by the IRS. Special
Agent Raven collected information concerning petitioner’s income
and expenses for the audit years. He was not concerned with
whether any of petitioner’s tax liabilities for any of the years
under investigation could be reduced on account of NOL
carrybacks, since he believed that NOL carrybacks were not a
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