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In my seven years at the Daily News, I've bounced from covering the toy industry to crime to just about everything in between, at least for a day or two. Now, I'm going to try to learn about the next part of the legal system: courts and the justice system. Since my prior experience is limited to one trial, a few bankruptcy stories and serving on jury duty twice, we'll see how things go. Come check in from time to time and tell me how I'm doing.

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Tortelloni with a side of tax evasion

Mon Dieu! Almost two million bucks in unreported income? That's a bunch of steamed calamari...

The owner of Barsac Brasserie, a North Hollywood restaurant, pleaded guilty today to two counts of tax evasion for the years 2003 and 2004.

James Saliba, of Los Angeles, entered his guilty plea to a two-count criminal information previously filed in this case.

In his plea agreement, Saliba admitted that he failed to report all of Barsac's business receipts to the IRS for the years 2001 through 2005. To do this, Saliba underreported the gross sales of Barsac by using an account he called "Accrued Management Fees", into which Saliba recorded some of Barsac's sales. The effect this account had on the gross receipts of the business was to artificially reduce the sales of Barsac that were reported to the IRS.

Saliba also admitted that he overstated expenses by writing corporate checks from Barsac to his wife, Lisa Long, and then deducting these payments as expenses on the returns for the restaurant. Saliba also admitted that he overstated Barsac's expenses by writing checks to "Cash", and expensing the payments as tips, paying a small potion of these negotiated checks to employees and skimming the balance for himself.

And for more, click ici.

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