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Tax Return, Form 1120, on behalf of David Dung Le,
M.D., Inc., for calendar year 1990 which was verified
by a written declaration that it was made under the
penalties of perjury, and you did not believe to be
true and correct as to every material matter, in that
said return reported gross receipts of $248,359,
whereas as you well knew, that figure failed to include
$295,940.90 in additional gross receipts.
Petitioner acknowledged as to his plea agreement that he had
“carefully reviewed every part of it with my attorney” before
signing it.
Also on September 17, 1997, Ms. Le pleaded guilty to counts
1 and 3 of the indictment. Count 1 charged her with willfully
subscribing to a false 1990 Federal individual income tax return
in violation of section 7206(1). Count 3 charged her with aiding
and abetting the willful subscription of a false 1990 Federal
corporate income tax return in violation of section 7206(1). As
a factual basis of her plea, Ms. Le agreed:
During calendar years 1990 and 1991, you served as
bookkeeper for your husband’s medical practice, David
Dung Le, M.D., Inc. During that calendar year, David
Dung Le, M.D., Inc. received checks from various law
offices in payment for medical services rendered.
Notwithstanding the fact that all of these checks
constituted taxable business income to David Dung Le,
M.D. and to your husband, you caused, and aided and
abetted the causing of, $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
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