Willy Wonka is under investigation for various tax crimes. He is the president of Golden Ticket Enterprises, a S-corporation. Beginning in 2013, Willy Wonka, created a Florida corporation, Oompa Loompa Marketing. Oompa Loompa sends Golden Ticket a monthly invoice for $10,000. Every month, Golden Ticket pays the invoice from Oompa Loompa. Willy has his secretary deposit the payment to Oompa Loompa in a bank account at Never Never Land Bank (located outside of the United States). Golden Ticket files an 1120-S every year and deducts the payments to Oompa Loompa as a business expense. Willy timely filed personal tax returns for 2013, 2014, and 2015 (he was on extension for 2015) but he failed to file a personal tax return for 2016. On March 1, 2017, an IRS agent showed up at the Chocolate Factory and asked Willy if he had control over a bank account outside of the United States and Willy said no. Willy was last seen at Never Never Land Bank withdrawing $50,000 cash from the bank account in the name of Oompa Loompa. The following questions require explanatory answers. One page per answer. QUESTIONS a. You are a Special Agent with IRS and you have been asked to lead the grand jury investigation into Willy Wonka’s tax affairs. What information would you seek through the grand jury? What witnesses would you want to interview? Why? b. As the Special Agent, you have the ear of the federal prosecutor. What charges would you recommend be brought against Willy Wonka? Discuss the advantages and disadvantages of each of the potential charges. c. You are now the forensic accountant hired by Willy Wonka’s criminal defense attorney. What facts would you want to gather to help in Willy’s defense? What arguments would you suggest Willy’s defense attorney make in order to show why Willy is not guilty of the crime? d. Discuss the civil and criminal statute of limitations issues that exist for the IRS and for Willy. What is the latest date criminal charges could be filed against Willy and for what charge? What is the latest date the IRS could assess additional taxes against Willy?
Vital Quality Change for Construction Company Distributed: 23rd March, 2015 Last Edited: twentieth June, 2018 Disclaimer: This article has been put together by an understudy. This isn’t a case of the work composed by our expert paper journalists. You can see tests of our expert work here. Any sentiments, discoveries, conclusions or suggestions communicated in this material are those of the writers and don’t really mirror the perspectives of UK Essays. Gill Construction Ltd, is as of now situated in Alberta state, and running distinctive development extends everywhere throughout the state. A large portion of the development ventures are private based, anyway they have additionally taken an interest in business extends in Lacombe, which incorporates Fountain Tire, Lacombe Action Group, Wilson’s Funeral Chapel and various shops. In the ongoing time Mr. Amar Geet Jill trusts that it is the ideal opportunity for their organization to proceed onward and grow the business to different states and furthermore accomplish more ventures in business segment. The present quality frameworks set up have numerous escape clauses which permit the wastage of crude materials, high costs, untrained staff and absence of hardware. Mr Jill trusts that before he extends the business he needs to pick up NQI grant for magnificence in quality, which will add more to the business notoriety and will likewise assist them with improving quality administration framework and maintain development. With a specific end goal to pick up the NQI Excellence grant it is critical to have compelling quality administration frameworks set up which requires a deliberate approach. It includes following advances. Hole Analysis A procedure used by the chiefs to contrast the genuine execution and the potential or anticipated that execution all together would decide the whether the objectives are met or not, and if assets are utilized successfully. It includes two inquiries ‘Where are we?’ and ‘Where would we like to be?” Hole in genuine and expected execution With the assistance of Gap Analysis Report, Manager will have the capacity to distinguish the issue effectively, Gap examination report demonstrates that issue is wherever so it’s enormous errand to cover all zones and redress all issues to make a smooth framework according to quality framework. Contingent upon the circumstance, Gaps are grouped into four sorts: The client tasks detail hole: the hole recognized between what clients expect and what is the result of the activities, For-instance, Customer anticipates that an auto will give benefit after 15000km, yet the tasks determination states 10,000, At Gill Construction, client anticipates that the venture will be finished in 3 months time, however organization determines 4 months time, same can be the worry for the expenses. The idea determination hole: the hole distinguished between the idea and the activities particular of an item or an administration. For-instance, keeping the costs low for the client yet utilization of low quality material to minimize the expenses has bargained the quality. The quality detail real hole: When there is a hole between, quality determined by the association and the real result of the tasks. For-instance: the predetermined standard was that the divider will be fabricated utilizing solid squares and mortar, however because of certain reason it was assembled utilizing block and concrete. For another situation, it was indicated that the divider will be at 90 degree straight however because of human mistake, it’s anything but a straight divider yet a somewhat tilt. The real quality-imparted picture hole: The hole between, the picture promoted, or conveyed to the client and the real nature of the item or administration. For-instance it was publicized that the specialists at Gill Construction are very gifted and prepared, and most recent innovation is utilized anyway that is currently the case. The hole examination report produced for a recently fabricated house, which has 5-rooms with appended toilets, a sitting parlor, lounge area, kitchen, and 2 auto carport: An extremely noteworthy hole was seen in the report between the real assets used and the normal assets. The holes recognized under each kind, can prompt poor and saw quality, and henceforth it is the duty association to dispose of these holes, and come as near the predefined quality and as they. Level of Change: With a specific end goal to close the holes, and meet the quality standard, a companywide change is required. The arranged change is a continuum running from incremental changes, which includes the change in the procedures and activities to a restricted measurement to essential changes that includes the total upgrading of its tasks. Incremental changes include the progressions to basic leadership procedure of the association, which exist between the business technique and culture. Representative Participation: Representative Participation is imperative to enhance the quality. Chiefs need to urge laborers to assume liability for the quality they give, and meets the client’s desires. Workers are the interior clients for the association, who gets the result of administration by their provider. Before arranging and executing a companywide change, it is essential to get their workers on board. There proposals are essential to the administration. It is in human instinct that it is constantly perplexed of vulnerability, something which is obscure and concealed. It is the activity of directors to deal with this vulnerability. They have to include the representatives in basic leadership process and take their recommendations, this builds their certainty level and propels. On the off chance that the association will get new bond blenders, at that point first they have to prepare the staff with a specific end goal to work that blender. It is essential that work-constrain should have been prepared to work the new hardware with the goal that the predefined quality standard can be accomplished. Asset Requirements: Following assets and apparatuses are required to actualize the new quality change design. Innovation – In the present current age, innovation division is developing quickly, and regular new hardware is concocted for human solace. In the event that Gill Constructions, needs to enhance their work develop quality and speed the development procedure they have to use the new innovation. In current process, mortar was readied utilizing the vast blender. This blender was worked utilizing the belt associated with the truck shaft, which was utilized to transport the blender. This was including an additional fuel cost. They needed to utilize a similar blender for littler undertakings. Another blender is accessible in the market, which is little and versatile and effortlessly fit in the back of minivan. It additionally has a little generator appended to it, to control it up. Laborer were utilizing the old water-bubble scale to adjust dividers and entryways straight and leveled,. Anyway they are not generally right. Another advanced scale is required for this reason. Preparing and Development – It is seen that the majority of the work-compel is from Indian Punjab, henceforth not extremely talented and fit the bill to work the new machine. In the past development ventures, it was seen that mischance rate was high, which was additionally adding additional cost to the association. With old greater, blender, there was no cover to the belt associated with shaft of the truck and blender, and numerous specialists, stalled out in their, which caused the wounds. It was additionally seen that they were working with no defensive rigging e.g security head protector, covers, gloves. Consequently they should know about wellbeing and security dangers at work put. They additionally should be prepared to work the new hardware. Transportation – In the past tasks, the cost was high because of high waste material. This was because of the over load of the material. They were requesting material which was more than required. So as to bring down the costs they have to use the possibility of JIT ( without a moment to spare ) . This implies material ought to be loaded exactly when it is required. For this way to deal with be successful, they need a decent transportation framework and great association with the provider. They have to check with the provider to give the material when it is required, they additionally need to arrange the on the brisk transportation of the material also. Quality System – Quality Systems will be set up to guarantee that quality targets are met. The initial phase in this framework is to distinguish what our clients need. At Gill’s Construction, consumer loyalty is critical. Client anticipates that the work will be done and time, and the assemble quality ought to be solid and, dependable and tough. The following stage is to recognize the administration or item which reacts to the client’s need. They have to create forms which will react to that need. They have to give a quality and solid form to the clients. Quality Circle: These are a gathering of laborer or representatives who cooperate to enhance the quality and offer answer for the issue. Quality Circle will be framed to enable specialists to partake in the change procedure. For-instance, specialists can propose the sum or sort of material required. Contingent upon their experience they can likewise recommend what sort of paint can be utilized.>