David L. Samuel - Page 3




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               Petitioner is a practicing physician specializing in adult             
          and pediatric urology.  He operates his own medical practice,               
          David L. Samuel, M.D., A Professional Medical Corporation.                  
          Petitioner is also a partner in Pontchartrain Lithotripsy, LLC.             
          Prior to starting his own practice, petitioner practiced with               
          another urologist until sometime in 2002.                                   
               Beginning on February 3, 2003, petitioner began filing                 
          delinquent individual income tax returns for 1996-2002.  The                
          dates on which petitioner filed the returns and the Internal                
          Revenue Service (IRS) assessed the taxes due are as follows:                

               Year      Date Return Filed   Date Taxes Assessed                      
               1996      January 26, 2004    March 8, 2004                            
               1997      February 3, 2003    March 24, 2003                           
               1998      February 3, 2003    March 31, 2003                           
               1999      February 3, 2003    March 24, 2003                           
               2000      February 3, 2003    March 3, 2003                            
               2001      February 3, 2003    March 3, 2003                            
               2002      October 3, 2003     November 3, 2003                         

          The so-called “TXMODA” computer transcripts of petitioner’s IRS             
          accounts for each of these years show adjusted gross income                 
          posted from petitioner’s tax returns as follows:                            
                    Year              AGI                                             
                    1996           $187,108                                           
                    1997           220,250                                            
                    1998           205,492                                            
                    1999           303,558                                            
                    2000           140,213                                            
                    2001           177,566                                            
                    2002           211,991                                            








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