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reimbursements for various business expenses were often
commingled with petitioner’s salary payments in these checks.
Separating amounts specifically designated as reimbursements
from these checks, these 15 checks total $9,847.36. Eleven of
the 15 paychecks were issued for $737.28 (for a total of
$8,110.08 in compensation). Other paychecks were paid in
amounts less than petitioner’s typical weekly salary of $737.28.
For the pay period ending September 10, 1999, petitioner
received a $400 paycheck dated September 16, 1999. For the pay
period ending November 19, 1999, petitioner received a $600
paycheck dated November 26, 1999, with the following notation:
“payment - did not come in full week.” Petitioner’s
compensation for the pay period ending October 22, 1999, was
paid with two separate checks dated October 22, 1999, for $200
and October 26, 1999, for $537.28 respectively. In sum, these
15 paychecks clearly show that petitioner earned and received at
least $9,847.36 in compensation during the disputed pay period.
Paychecks for the pay periods ending October 15, 1999,
October 29, 1999, and November 12, 1999, are missing from the
record. Respondent claims that petitioner’s bank statements are
consistent with petitioner’s receiving compensation for these
three pay periods. However, we find that petitioner’s bank
statements are inconclusive since petitioner often did not
deposit the full amount of his paychecks and because the account
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