-8-
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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Last modified: May 25, 2011