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 12

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          failed to include the amount of the attorney checks in DDL’s 1990           
          and 1991 corporate gross income, that they had diverted those               
          funds to their personal use, and that they had willfully failed             
          to include the diverted amounts in their 1990 and 1991 individual           
          gross income.                                                               
               On September 17, 1997, petitioner pleaded guilty to counts 1           
          and 3 of the indictment.  Count 1 charged him with willfully                
          making and subscribing to a false 1990 Federal individual income            
          tax return.  Count 3 charged him similarly as to DDL’s 1990                 
          Federal corporate income tax return.  As a factual basis of his             
          plea, petitioner agreed:                                                    
               During calendar year 1990, as payment for medical                      
               services rendered by your medical practice, David Dung                 
               Le, M.D., Inc., you and your medical practice received                 
               checks from various law offices.  Notwithstanding the                  
               fact that all of these checks constituted reportable                   
               business income to you and your corporation, you caused                
               $295,940.90 in such checks to be deposited to your                     
               personal accounts, cashed and/or converted to cashier’s                
               checks so as to avoid having these checks reported as                  
               income to the Internal Revenue Service.  You further                   
               failed to advise your tax preparer that these business                 
               checks had been so diverted.                                           
               Thereafter, on or about April 11, 1991, you willfully                  
               signed a U.S. Joint Individual Tax Return, Form 1040,                  
               for calendar year 1990 which was verified by a written                 
               declaration that it was made under the penalties of                    
               perjury, and which you did [not] believe to be true and                
               correct as to every material matter, in that said                      
               return reported adjusted gross income of $113,847,                     
               whereas as you knew, that adjusted gross income figure                 
               failed to reflect an additional $295,940.90 in                         
               reportable income.                                                     
               In addition, on or about September 28, 1991, you                       
               willfully made and subscribed a U.S. Corporation Income                





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