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Strong informed the revenue officer that the reason he was
delinquent in filing his tax returns was that he could not access
records held by his ex-spouse. This statement was inaccurate
since his former spouse did not have any of his records.
Return Preparation
Mr. Strong’s tax returns for 1990 and 1993 were signed by D.
R. Newman (Mr. Newman) as the paid tax return preparer on April
10 and 21, 1994, respectively. His 1991, 1992, and 1994 tax
returns were executed by D. Wade (Ms. Wade) as the paid tax
return preparer. Ms. Wade dated her signature on the 1991 return
February 21, 1995, and dated the 1994 return February 15, 1995.
Mr. Strong initially had Mr. Newman prepare his tax returns
for 1990-93. Mr. Newman prepared those returns from information
and documents provided to him by Mr. Strong. Mr. Newman gave the
completed tax returns along with the provided documents back to
Mr. Strong in April 1994. Mr. Newman did not discuss the tax
returns with him upon completing and providing them to Mr.
Strong. Mr. Strong did not provide Mr. Newman with bank
statements, deposit slips, or canceled checks to prepare his tax
returns.
Without the knowledge of Mr. Newman, Mr. Strong altered or
caused to be altered the amounts shown on the 1990 return
prepared by Mr. Newman before he filed the return. He also
caused the 1991 and 1992 returns originally prepared by Mr.
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