Kenneth Frank Diller - Page 10




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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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