Michael W. Duncan - Page 5

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          tioner was married at the end of his taxable years 1990 and 1991,           
          petitioner claimed a filing status of single in his respective              
          returns for those years.                                                    
               During respondent’s examinations of petitioner and of Duncan           
          & Associates with respect to their respective taxable years 1990            
          and 1991, petitioner fraudulently and corruptly obstructed and              
          impeded, and endeavored to obstruct and impede, the due adminis-            
          tration of the Code by knowingly creating and causing the cre-              
          ation of false and fraudulent documents for the purpose of                  
          obstructing and impeding respondent’s examinations of petitioner            
          and of Duncan & Associates with respect to their respective                 
          taxable years 1990 and 1991 and for the purpose of concealing               
          from respondent the falsity of petitioner’s return for each of              
          his taxable years 1990 and 1991 and of Duncan & Associates’                 
          return for each such year.                                                  
               On March 31, 1998, petitioner entered into a plea agreement            
          with the United States Attorney for the Northern District of                
          Illinois, in which petitioner pleaded guilty to one count of                
          obstructing and impeding the due administration of the Code in              
          violation of section 7212(a).3                                              


               3Sec. 7212(a) provides:                                                
               SEC. 7212.  ATTEMPTS TO INTERFERE WITH                                 
               ADMINISTRATION OF INTERNAL REVENUE LAWS.                               
                    (a) Corrupt or Forcible Interference.–-Whoever                    
                                                             (continued...)           




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