Timothy Dean Strong - Page 9

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          Newman to be changed by Ms. Wade.  Mr. Strong instructed Ms. Wade           
          to change the figures shown on the 1991 and 1992 returns as                 
          originally prepared using handwritten sheets he gave her.  Ms.              
          Wade changed the figures on the 1991 tax return by covering the             
          original numbers with correction fluid and writing new numbers              
          over them because she did not have a 1991 form at the time she              
          revised the return.  She redid the 1992 return, but on a clean              
          form.  The changes Mr. Strong instructed Ms. Wade to make to the            
          1991 and 1992 tax returns, originally prepared by Mr. Newman,               
          reduced the reported Schedule C profit on each return.  Ms. Wade            
          also prepared Mr. Strong’s 1994 income tax return from a sheet of           
          paper provided to her that contained the income and expense                 
          figures she placed on the return.                                           
          The Audit of Mr. Strong’s Income Tax Returns                                
               In September 1995, respondent notified Mr. Strong that his             
          1990 and 1991 Federal income tax returns were under examination,            
          and in a meeting on November 30, 1995, at his residence, a                  
          revenue agent advised him that his 1992, 1993, and 1994 returns             
          were also under review.  In response to requests for his bank and           
          business records, Mr. Strong provided only handwritten summaries            
          of settlement sheets for five houses sold in 1991 and 1992.                 
          Respondent’s revenue agent obtained information regarding the               
          construction business by issuing summonses under section 7602 for           







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