- 11 - forth herein depending upon the proof available at the time of sentencing. Also in 1995, the IRS levied on proceeds from the sale of paintings that had been consigned to Sotheby’s. In March 1995, Blue Lotus instituted a wrongful levy action in the U.S. District Court for the Southern District of New York to recover the proceeds seized by the IRS from the sale of the paintings consigned to Sotheby’s. In February 1996, Blue Lotus instituted a wrongful levy action in the U.S. District Court for the Northern District of New York, alleging that Blue Lotus was the rightful owner of the Claverack property. During the course of the district court litigation, D’Aunay represented that he and his brother were the owners of Blue Lotus. D’Aunay also gave misleading testimony about his relationship to petitioner. After the U.S. District Court for the Southern District of New York expressed doubts as to the credibility of D’Aunay, Blue Lotus agreed to dismissal of both wrongful levy suits with prejudice. In relation to dismissal of the litigation in the U.S. District Court for the Northern District of New York, the parties stipulated and the court ordered: This dismissal shall operate as an adjudication on the merits that the plaintiff Blue Lotus Holdings Limited, Inc. is the alter ego and nominee of Renee Trupin, a/k/a Renee Virginia Cornelius, a/k/a Renee Daunay. On February 12, 1999, petitioner filed a Form 8857, Request for Innocent Spouse Relief. The determination that is the basisPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011