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Petitioner responded by offering into evidence a copy of a
simple “letterhead” and a blank “invoice”, each of which appeared
to have been generated by a personal computer. Petitioner also
provided a checking account statement dated January 24, 2002, in
the name of “KD Fabricating Kenneth F. Diller”. Petitioner
testified that KD Fabricating was in the business of selling
welding maintenance and repair products, a business similar to
that of Welding at the time he worked for them.
Petitioner sent copies of the letterhead, invoice, and
checking account statement to respondent. In the cover letter
dated October 15, 2006 (on KD Fabricating, Co. “letterhead”),
transmitting the documents, petitioner stated that the documents
show that KD Fabricating1 is “the name under which I transact
business currently and have for the last ten to twelve years”.
At trial, however, petitioner testified that he started KD
Fabricating in January of 2002. And he testified that his
negative replies to questions about self-employment on his
February 6, 2006, Application For Waiver Of Filing Fee And
Affidavit (waiver), were because he was not conducting business
for KD Fabricating as of that date.2
1Petitioner offered evidence that he also owned, beginning
in 2000, an interest in and was president of a now defunct
corporate entity named KD Technologies.
2Question 3 of the waiver asks if you “have * * * received
any money from” self-employment “in the last 12 months”.
(continued...)
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