-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.
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