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decision are: (1) Whether the Court should reconsider its denial
of petitioner’s fourth motion for continuance; (2) whether the
statute of limitations under section 6501(a) bars the issuance of
a notice of deficiency; (3) whether petitioner has an income tax
deficiency for 1996; and (4) whether petitioner is liable for an
addition to tax under section 6651(f).
FINDINGS OF FACT
At the time the petition was filed, petitioner resided in
Diamond Bar, California.
Petitioner was born in Hong Kong in 1951 and moved to the
United States in 1982. Petitioner resided in the United States
from 1982 until his deportation on March 17, 2005.
A. Petitioner’s Business Activities
During 1996, petitioner earned income from his trade or
business of obtaining U.S. passports and Republic of Marshall
Islands (Marshall Islands) passports for various individuals.
Petitioner also sought foreign investors for his trade or
business and used their investments as a basis for obtaining
marketing investment visas which would allow the foreign
investors to visit the United States.
During 1996, petitioner deposited funds received from his
business activities into seven bank accounts. Four of these
accounts were in petitioner’s name, three at Cathay Bank (the
Cathay Bank accounts) and one at Bank of America (the Bank of
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