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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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