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According to Sparkman’s testimony, HEH did not sell solar
energy equipment. If HEH received customer interest in buying
equipment, rather than entering into an energy contract, HEH might
refer the customer to “Mercury Solar” or to another retailer.
Sparkman testified that HEH buys its equipment from “Mercury
Solar” or from one of two other suppliers. He testified that HEH
would sometimes sell used equipment to “Mercury Solar”.
Attempting to delineate the different roles of HEH and
“Mercury Solar”, Myron Thompson testified:
Mercury Solar is really just a contractor, it’s a solar
contractor. It basically was contracted to put solar
panels and hot water heaters in homes and that kind of
thing. So that’s what our function was. HEH had
another function of contracting Mercury Solar to do that
for the purposes of selling energy and things like that.
HEH had no employees. HEH and Mercury Solar PTO shared
common office space. Mercury Solar PTO did not have its own
specialty contractor license as required by State law; instead, it
used Sparkman’s license.
Rebate Income
For the tax year 1999, Hawaii Electric Company (HECO) issued
to Mercury Solar PTO a Form 1099, Non-Employee Compensation,
reporting payments of $195,275.
Federal Tax Returns
On or around June 20, 2000, Sparkman filed individual Federal
income tax returns for the years 1996 through 1999. On or around
March 26, 2001, he filed his 2000 Federal income tax return.
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