In a fight over a commission split from the sale of two life insurance policies, Bernard Turnoy reportedly sent a check for $149,059 to David Shiner with a notation that “endorsement constitutes full & absolute release/hold-harmless by Shiner.” A cover letter repeated the terms of the tender. Although Shiner returned the check, Turnoy allegedly sent a miscellaneous income report (Form 1099) to the Internal Revenue Service saying he paid $149,059 to Shiner. Contending Turnoy willfully filed a …