Page:T.C. Memo. 2012-281.pdf/13

[*13] personal expenses, including living expenses, her children’s medical expenses, and her children’s tuition at Jackson Hole Bible College and Tennessee Temple University. She drafted and signed checks drawn on CSE bank accounts to purchase a piano for her personal use. She drafted and signed at least one check made payable to herself and wrote checks made payable to Eric Hovind, Ryan Hovind, Tanya Hovind, Kent Andrew Hovind, Danielle Hovind, and Chad Hovind.

Petitioner also drafted and signed numerous checks made payable to cash. In 1998 she drafted and signed nine checks to cash drawn on account 8656, totaling $41,000. In 1999 she drafted and signed 39 checks made payable to cash drawn on account 8656, totaling $226,638. In 2000 she drafted and signed 28 checks made payable to cash drawn on account 8656, totaling $258,000. In 2001 she drafted and signed 49 checks made payable to cash drawn on account 8656, totaling $465,700. In 2002 she drafted and signed 46 checks made payable to cash ___________