- 12 - tapes that he examined for periods outside the applicable period, established the double-ups theory proposed by petitioner, and Mr. Ozenne agreed--absolutely. Mr. Chiate further inquired of Mr. Ozenne: Q. Okay. So in addition to the actual dinner checks for the period immediately after the fiscal year (the applicable period) did you determine that that was also true for the months immediately preceding the year in question? A. Yes. Q. Okay. And did that support your opinion as to the reasonableness of concluding that double-ups account for the claimed deficiency of $120,000. A. For the lion’s share of it. As I said earlier, the gift certificates and the comps would have accounted for a very small part of that. And I think the real proof of that is Ms. Groom came out and finished, I believe in May, the first part of May of 1995, and the questions that arose as to the accuracy of her schedule. Well, shortly after those questions arose, the bookkeeper at the restaurant instituted a procedure whereby they reconciled the total of the two adding machine tapes to the daily tickets on a daily basis. Now that was not available in our year under audit, or prior, because no one thought it was important. [Emphasis added.] Testimony of Cecy Groom Ms. Groom is a C.P.A. who has a bachelor’s degree in business administration. She majored in accounting. At the time of trial she was a business owner, managing and operating an International House of Pancakes (IHOP) and was also an affiliatePage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
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