Bennett Geiger - Page 7

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          every check written to petitioner was embezzled, resulting in the           
          $1,801,213 total originally claimed in the refund request.                  
               On January 24, 2001, Ms. White filed a police report with              
          the Jacksonville Sheriff’s Office.  The police report did not               
          mention a sizable embezzlement loss.4  The police report is the             
          only report petitioner filed with law enforcement officials with            
          respect to the claimed theft loss.                                          
               Although petitioner and Ms. White have divorced since the              
          discovery of the alleged embezzlement, petitioner occasionally              
          sends Ms. White money.  Petitioner gave Ms. White $1,000 for her            
          travel expenses from Pensacola to Jacksonville to testify at the            
          trial in the instant case.  Petitioner also gave Ms. White $500 2           
          weeks prior to the $1,000 gift.                                             
               During 2001, petitioner filed a civil action against Ms.               
          Clark and Ms. Ellis seeking damages for the amount of the theft             
          loss.  Petitioner entered into a settlement agreement with Ms.              
          Ellis and Ms. Clark on January 9, 2003, that required them to pay           
          petitioner $12,000 each.  Ms. Ellis discharged her liability                
          under the settlement in a chapter 7 bankruptcy.  On February 14,            
          2006, petitioner filed against Ms. Clark a motion for final                 

               4The police report claims the theft of personal property,              
          mostly tools and office equipment.  Ms. White testified at trial            
          that “Some of those things have since been found.”  The only                
          mention of checks is in the “Additional Information” section                
          after the enumeration of stolen items.                                      

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