- 3 -
A. Petitioner
Petitioner lived in Florida when he filed the petition.
Petitioner graduated from New York University and received a
master’s degree from a second institution. He is a certified
public accountant (C.P.A.), and practices in Florida and New
York. He had specialized in taxation for about 40 years. He
represented taxpayers before the Internal Revenue Service (IRS)
during 2001-04.
B. Petitioner’s Businesses
1. Joel Rappaport & Co. and Rappaport, Steele & Co.
Petitioner is the sole owner and president of Joel Rappaport
& Co., P.A. (JRC), a Florida corporation, and Rappaport, Steele &
Co., P.C. (RSC), a New York corporation. JRC and RSC performed
tax, accounting, and return preparation services.
Petitioner performed services for JRC in 2001-04. He
received $160,000 per year in wages from JRC. In April of each
year from 1996 to 2004, petitioner signed annual reports for JRC
and filed them with the secretary of state of Florida. JRC
timely filed employment tax returns for 2002-04. Petitioner
signed those returns.
RSC provided tax and accounting services. RSC was
profitable in 2001. In 2001-04, John Glasner and Bob Steele
(Steele) were RSC employees who provided accounting services and
prepared tax returns for RSC clients. Steele represented clients
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011