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printing her middle and last names (Neris Zelaya). The print is
in block capital letters, except that the “I” in “Neris” is
printed in lower case and dotted. The “N” in “Neris” is signed
backwards, as it would appear to a reader seeing its reflection
in a mirror. There is no discernable space between the words
“Neris” and “Zelaya”. At trial, petitioner testified that she
always signs her name in the manner described above.
By comparison, the endorsement signature on the replacement
check consisted of petitioner’s full name of “Maria Neris
Zelaya,” printed completely in nondescriptive block capital
letters. The “N” in “Neris” was not printed backwards, and there
are clear spaces between the first, middle, and last names.
In a letter to petitioner in July 2003, the TAS concluded
that she endorsed and cashed both the refund check and the
replacement check. The letter from the TAS was not part of the
administrative record in this case, but its conclusions are
described in the record. The extent of the TAS investigation
beyond a comparison of the endorsement signatures is unknown.
On or about April 15, 2002, respondent withheld a $1,462
refund that petitioner claimed on her 2001 return to offset in
part her 1998 liability. On or about March 3, 2003, respondent
withheld a $2,495.56 refund that petitioner claimed on her 2002
2(...continued)
her name and she cannot write anything else”.
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Last modified: May 25, 2011