Page:T.C. Memo. 2012-281.pdf/12

[*12] CSE’s financial status, including current figures for bank deposits, loans, payroll expenses, and merchandise sales. She also issued instructions and memoranda to the entire staff. Petitioner, along with Mr. Hovind, was responsible for authorizing all expenditures over $20. Petitioner did not receive wages for her services at CSE.

D.

Although petitioner and Mr. Hovind maintained separate personal bank accounts, there was no distinction between their finances and CSE’s finances. CSE paid petitioner’s living expenses, including room and board, and provided an automobile. Petitioner drafted and signed checks drawn on CSE bank accounts for ___________