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the checks were cashed at Mr. Fullen’s request, and the proceeds
were transferred to him.
The parties filed a Joint Motion for Continuance of Trial so
respondent could investigate petitioner’s claims and issue a
notice of deficiency to Mr. Fullen. Mr. Fullen gave his Social
Security number to respondent. Respondent’s subsequent
investigation revealed there was no record in respondent’s
internal computerized system of the Social Security number Mr.
Fullen provided. Further, there is no record of Mr. Fullen
having filed Federal income tax returns between 1991 and 2001.
Petitioner failed to respond to respondent’s attempts to
obtain additional information. Respondent sent petitioner two
certified letters and left 14 messages over the course of a 6-
week period. Petitioner did not respond to any of respondent’s
attempted contacts.
Mr. Fullen was an independent contractor salesman for SAKB.
The checks were supposed to have been made payable to him.
After Mr. Fullen lost his identification, SAKB began making the
checks payable to petitioner so that Mr. Fullen would have a
vehicle through which he could receive his earnings. Mr. Fullen
explained these circumstances to respondent sometime in July
2002. During respondent’s investigation of this matter, SAKB
provided contradictory verbal statements to respondent regarding
who performed the services in question.
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Last modified: May 25, 2011