Edward H. Jones, III - Page 7




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          e-file problems; problems getting computers and printers up and             
          running; helping other revenue officers with a Tax Wise program;            
          and walk-in counter duty.7                                                  
               On February 26, 2002, Krogue performed a “DMV Search” and a            
          “Real Prop Search” to examine petitioner’s ownership of motor               
          vehicles and a condominium.  Also, on that date she examined the            
          materials petitioner had submitted and noted the additional                 
          questions she wanted to ask of petitioner.                                  
               On February 26, 2002, Krogue telephoned petitioner while he            
          was on vacation; she left a message.  On March 6, 2002,                     
          petitioner telephoned Krogue; he left a message.                            
               On March 8, 2002, Krogue telephoned petitioner.  On this               
          call, Krogue questioned petitioner about the material he had                
          submitted.  In particular, Krogue asked about the following items           
          and petitioner provided the information during this telephone               
          call:  (1) Where are the other vehicles listed with the                     
          Department of Motor Vehicles?  (2) What is the address of the               
          boat and does petitioner pay a monthly slip fee?  (3) What is the           
          deduction for health club on petitioner’s pay stub?  Is it for a            
          club or for insurance?  (4) What are the deductions for “ESPP”              
          and “PACC”?  (5) How often does petitioner receive bonuses?                 


               7 Krogue’s stipulated case notes show this telephone call              
          taking place on Feb. 13, 2002, and Krogue agreeing to get back to           
          petitioner not later than “2/4/02”.  Our findings are in accord             
          with petitioner’s stipulated IRS communication log.                         






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