An administrative law judge also found that Walker filed 1040s for seven claims claiming Schedule C deductions that were unsubstantiated and unsupportable for 2007 and 2008.

The default judgment was entered after walker failed to respond to the administrative complaint and the motion for default judgment. While Walker sent a letter dated September 12 in which he said the client had received his money, the judge held that she failed to admit or deny the allegations and failed to sign it and state that the statements in it were true. She did not respond to additional correspondence.