-9-
learned that petitioner’s daughter was listed as the owner of the
referenced house, which then was assessed at $108,500. Cox did
not find at either place the recording of any asset in
petitioner’s name.
As of November 4, 1994, the Commissioner’s records showed
that petitioner owed more than $28,000 in back taxes, interest,
and penalties. On that day, petitioner gave Cox some additional
financial information, including lien information for the Jeep
Wrangler, and Cox informed petitioner that his financial status
as reported to Cox allowed petitioner to pay at least $400 per
month towards his Federal income tax liability. Petitioner
replied that he must not have given Cox all of his actual
financial information, as petitioner indicated he was unable to
make that minimum payment, and requested additional time to
disprove the calculated minimum payment. Later on that day, Cox
recorded in his “Investigative History Sheet” (history sheet) his
plan of action for the case. His plan stated:
discuss case with CID for possible fraud, I believe TP
has submitted a fraudulent financial statement with
regards to vehicles, Income and possibly Real Property.
I also believe that his 30-9312 could also be
fraudulent with regards to his dependents and income.
TP has $35,000 in vehicles which are free and clear and
I don’t see where his financial statements or Income
tax returns support this.
As of this time, Cox did not believe that he had the requisite
firm indication of fraud that would support referring
petitioner’s case to CID. Instead, Cox thought, he should
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