-7- petitioner’s move there.5 In 1991, petitioner used the corporate and Federal employer identification numbers assigned to Dung Van Le, A Medical Corporation, to report and pay to California corporate estimated tax in the name of DDL. C. Attorney Checks During the subject years, Ms. Le worked as DDL’s office manager. Her general duties included performing receptionist functions, maintaining DDL’s books and records, processing incoming mail, and making bank deposits. Her specific responsibilities included entering DDL’s receipts into DDL’s records. DDL’s receipts were primarily in the form of cash from patients or checks from Medi-Cal, Medicare, insurance companies, or various law offices. The checks from the law offices (attorney checks) were a significant source of DDL’s income and stemmed from medical services rendered by petitioner, in his capacity as DDL’s employee, to clients of the payor/attorneys. Ms. Le recorded in DDL’s records all of DDL’s receipts but for many of the receipts which DDL received in the form of attorney checks. The Les diverted many of the attorney checks to their personal use and did not report the amounts of the diverted checks to the Internal Revenue Service (either on DDL’s corporate 5 The bank statements list the owner of the account as DDL “DBA ASIAN GARDEN MED’CL CLINIC”. The record does not elaborate on this pseudonym.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011