Michael R. Motsko, Petitioner, and Cheryl Manns, Intervenor - Page 2

                                        - 2 -                                         
          signing false returns.  Motsko has already won relief from joint            
          liability for their 1985-92 taxes.  He now seeks relief for 1993            
          and 1996.                                                                   
                                     Background                                       
               Motsko graduated from high school in Minnesota in 1972 and             
          began working in construction.  He learned over time to run the             
          heavy equipment used on major construction projects and in 1975             
          moved to Alaska, where he helped build the Trans-Alaska pipeline.           
          He has never taken a business course, and only learned how to               
          balance a checkbook in 2002.                                                
               He met Cheryl Manns in 1982, and they married the next year.           
          They have two children: a son who is now grown and a daughter               
          still in high school who lives with Motsko.  Motsko and Manns               
          earned their living from two businesses that they cofounded.  The           
          first changed names as it changed its line of work--starting out            
          as Independent Excavating, and then becoming Evergreen                      
          Construction before finally settling on its current name of                 
          Evergreen Trucking.  The last shift began when Motsko bought a              
          truck and lowboy (a wheeled bed on which a driver places cargo to           
          be hauled by the truck), but the move was ill-timed.  The Alaskan           
          construction industry went into recession in the 1980s when oil             
          prices collapsed, and the trucking business followed.                       
          Evergreen’s business fizzled and, unable to afford a driver,                
          Motsko took over the driving himself.                                       






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011