David D. Le, a.k.a. David Dung Le, a.k.a. Dung V. Le and Kim Huong Le, a.k.a. Kim Le, et al. - Page 8

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          returns or on their individual returns).6  During the subject               
          years, the Les diverted to their personal use attorney checks               
          totaling $295,940 and $197,072, respectively.  Of the $295,940,             
          the Les deposited $150,213 into their personal accounts, cashed             
          $116,848, and converted $28,878 into cashier’s checks (the $1               
          discrepancy is due to rounding).  Of the $197,072, the Les                  
          deposited $66,663 into their personal accounts, cashed $93,260,             
          and converted $37,148 into cashier’s checks (the $1 discrepancy             
          is due to rounding).                                                        
          D.  DDL’s and the Les’ Accountant                                           
               During the relevant years, Tuan Anthony Nguyen (Mr. Nguyen)            
          performed accounting and tax return preparation services for DDL            
          and the Les.  Among other things, he prepared for them profit and           
          loss statements, quarterly payroll returns, the Les’ individual             
          income tax returns, and DDL’s corporate income tax returns.  Ms.            
          Le, who provided Mr. Nguyen with all of DDL’s information that he           
          relied upon to prepare DDL’s 1990 and 1991 corporate income tax             
          returns, informed Mr. Nguyen that all of DDL’s income was                   
          reflected in its business bank account.  Mr. Nguyen also prepared           
          for DDL 1990 and 1991 Forms W-2, Wage and Tax Statements, as to             
          petitioner.  These forms, which were attached to the Les’ 1990              
          and 1991 Federal individual income tax returns, respectively,               

               6 DDL did report on its corporate income tax returns the               
          amounts of the attorney checks which were deposited into DDL’s              
          bank account.                                                               





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