She alleged that her son knew that the taxes hadn't been paid but didn't tell her, an accusation Jeffrey Bailey denies.
The bookkeeper, however, said in a 2012 deposition that she was told by Jeffrey Bailey "around August" 2008 not to talk to his parents about the payroll tax issue.
Meanwhile, as the battle between the parents and their son was playing out, Shirley Bailey was fighting the Internal Revenue Service over a $2.
Rig-Up has no assets left to pay the assessment, according to Reba Wingfield of Deininger Wingfield & Corry of Little Rock, who represented Shirley Bailey in the IRS case.
Bailey and her husband, however, have notched one victory in their fight against their son.
District Judge Lynn Hughes pounced on Jeffrey Bailey in the ruling, filed Dec.
Jeffrey Bailey has appealed the ruling to the 5th U.
There is no evidence Jeff Bailey knew of the unpaid payroll taxes prior to the asset sale," Wilson said in the brief to the 5th Circuit.
With just an eighth-grade education, Roger Bailey taught himself to be an electrician.
Roger Bailey used about $60,000 from his 401(k) account to form Rig-Up Electrical in 1996.
A book of other coffee recipes using Baileys is also included.
The drink, a combination of espresso coffee, Baileys and steamed milk, is intended to provide consumers with a new way to drink the cream liqueur and is on sale in 2,000 pubs and bars.