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Petitioner also wrote checks made payable to “cash” from his
noncorporate bank accounts over which he had signatory authority.
For example, in 1990, petitioner wrote the following checks to
cash from Bank of Milpitas, account No. 512-001-300466:
Date of Check Check No. Amount
3/20/90 109 $9,645.00
4/17/90 112 9,741.50
4/27/90 118 8,697.50
4/27/90 117 9,750.00
Total 37,834.00
At trial, petitioner could not recall the purpose for, or use of,
these funds.26
I. Petitioner Pled Guilty to Criminal Charges
On September 23, 1998, petitioner was charged with two
counts of knowingly filing false Federal income tax returns for
1991 and 1992 in violation of 26 U.S.C. sec. 7206(1) (2000).27
On January 13, 1999, petitioner entered a guilty plea to the
aforesaid charges and was sentenced to, inter alia, 36 months of
probation. In pleading guilty, petitioner admitted that he
26Petitioner included copies of the checks as part of his
exhibits. Since petitioner cannot recall for what these amounts
were expended, he is not now claiming them as adjustments to
reconstructed income.
27In United States of Am. v. George Maciel, case No. 98-
20085-JF, U.S. District Court for the Northern District of
California, petitioner was charged with willfully making a return
he did not believe to be true and accurate; he willfully omitted
the correct amount of income from his return, understating his
income by $78,454 and $75,587 for 1991 and 1992, respectively.
The information alleged he understated his income tax liability
by $19,299 and $10,377 for 1991 and 1992, respectively.
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