- 6 - other two corporations, including petitioner, did not file Federal income tax returns. At some point, Mr. Lammert was contacted by an agent of the IRS requesting a conference with respect to Omnitec for one of the tax years at issue. Presumably, this would have been Omnitec Nevada because that was the only one of the three corporations that had filed income tax returns. Mr. Lammert declined that request. The agent followed up with a second request, and that request was also declined. At that point, the agent decided that respondent would proceed to an audit of fiscal years ending September 30, 1998, and September 30, 1999, the fiscal years on the returns filed by Omnitec Nevada. Summonses were served on two banks that maintained accounts for Omnitec Missouri and L.V. Properties, Inc. One of the accounts of L.V. Properties, Inc., at one of the banks bore the same employer identification number as Omnitec Missouri, No. 43-1215073. At the other bank, another account for L.V. Properties, Inc., had an invalid number. The agent then followed up by contacting several customers or businesses that had engaged the services of Omnitec, and, at the agent’s request, these businesses provided approximately 71 invoices or bills that had been issued to them for services provided by Omnitec during the years in issue. None of these invoices explicitly identified the services as having been provided either by Omnitec Nevada, L.V. Properties, Inc., orPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011