Spongetech Delivery Systems, Inc. (fka SPNGQ)

[shajandr]

NY Tax Court finds Steven Moskowitz a proven liar.

"Petitioner's case rests largely upon his claim that his signature was forged on the withholding tax returns for the quarterly periods ended December 31, 2001 through December 31, 2002 and the annual sales tax return for the period ended February 28, 2003. Petitioner offered his testimony in support of this contention but did not offer any corroborating testimony such as that of an expert or a third party familiar with his signature. I have closely compared the signature on these returns with the known examples of petitioner's signature in the record and, based on such review, I conclude that the returns in question were in fact signed by petitioner. Moreover, the printed name and title ("Pres") next to petitioner's signature on the withholding tax returns for the periods ended December 31, 2001 and March 31, 2002 and the sales tax return clearly matches the printed writing of petitioner on his petition and his letter to the Division of Tax Appeals dated February 27, 2006.

The finding that, contrary to his testimony, petitioner signed the returns in question undermines the credibility of his testimony that he was not an officer of the corporation; that he did not sign any tax returns; that he was involved only in product development and sales; and that he left the corporation in December 2001. It is noted that no witnesses other than petitioner testified at the hearing.

The letters of Richard Heller and Martin Pelman submitted in support of petitioner's position are properly given little weight herein as such letters are unsworn, and neither individual testified, thus their credibility cannot be evaluated. Additionally, it is noted that the content of the Heller letter dated February 4, 2002 does not support petitioner's position. That letter indicates that petitioner loaned money to the corporation and thus indicates a level of involvement greater than that of a sales employee.

Mr. Schlanger's signature on a check in payment of FUTA tax also does not provide support for petitioner's position. The check was drawn on the account of Flo Weinberg, Inc., not that of the Romantic Moments, Inc. Additionally, it is unclear from the record whether the FUTA return as filed indicated that Mr. Schlanger was president of the corporation (see, Finding of Fact "15").

Petitioner also contended that he was never paid by the corporation. If proven, such a fact might support petitioner's position. Petitioner, however, failed to establish this factual contention, as he submitted only the unsworn letter of Mr. Pelman and an unsworn statement from an accountant as documentary support."

http://www.nysdta.org/Determinations/820444.det.htm

So the COURT found as a matter of fact that Steven Moskowitz LIED by claiming he did not sign and file the tax returns when his signature and writing were provably the same as that on the pettion to the tax court and the letter he filed on the matter, and that the letters he submitted to support his false claim that he was not involved in managing the company were UNSUBSTANTIATED and likely forged by Moskowitz - including one from his own FLO WEINBERG holding company.

Surely such an honest man would never make up fake businesses and fake sales numbers! Nor would he forge fake attorney opinion letters for fake lawyers like the fictional DAVID BOMART. Surely he would not provide a FAKE list of FAKE business names to Speranza and instruct him to create FAKE websites to defraud investors into believing these FAKE customers as reported in the FAKE sales number and FAKE customers that MOSKOWITZ REPORTED in the FAKE 10-Q.

Oh wait, he did.