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FINDINGS OF FACT
Some of the facts have been stipulated, and the stipulated
facts are incorporated into our findings by this reference.
Petitioners are married and resided in Oklahoma at the time that
they filed their petition.
Petitioner Lee F. Haney, Sr. (petitioner), is the sole
shareholder of Flair Enterprises, Inc. (Flair Enterprises or the
company), an S corporation. Flair Enterprises operates three
full-service automobile paint and body shops doing business as
Flair Body Works in the Oklahoma City metropolitan area. The
Flair Body Works shops are managed by petitioners’ sons, Phillip
Haney and Alan Haney.
During the years in issue, it was the business practice of
Flair Enterprises to keep complete and accurate records of work
performed by Flair Body Works for their insurance customers.
Flair Body Works is a preferred provider for several major
automobile insurance companies, which requires strict records to
be maintained by service providers seeking payment on claims.
During the years in issue, Flair Enterprises maintained two
separate sets of books for Flair Body Works. One set of books
recorded transactions that were covered by the automobile
insurance companies; the other recorded transactions with
noninsurance customers and other regular payors.
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Last modified: November 10, 2007