Gabino Diaz - Page 2

          all Rule references are to the Tax Court Rules of Practice and              
               At the time the petition was filed, petitioner resided in              
          Newhall, California.                                                        
               On approximately February 10, 2004, petitioner timely filed            
          his 2003 Federal income tax return.                                         
               During respondent’s audit of petitioner’s 2003 Federal                 
          income tax return, petitioner submitted to respondent certain               
          documentation.  The documents included various checks and                   
          mortgage interest statements to petitioner and to one other                 
          individual.  Printed on the checks as owners of the bank account            
          on which the checks are drawn are the names of petitioner and two           
          other individuals.  The checks are made payable to various                  
          companies and individuals.  The signatures on most of the checks            
          are illegible.  None of the checks appears to be signed by                  
          petitioner.  The record does not indicate the relationship                  
          between petitioner and the other individuals whose names appear             
          on the checks and on the interest statements.                               
               Also during respondent’s audit, petitioner submitted                   
          additional documentation which included an automobile lease                 
          agreement in petitioner’s name, Form W-2, Wage and Tax Statement,           
          relating to wages paid to petitioner, and copies of three                   

Page:  Previous  1  2  3  4  5  6  7  Next 

Last modified: November 10, 2007