Complex sentence: Skowron said that he failed to file his return because a former business partner refused to make financial records available; his lawyer indicated that Skowron was from the "old school", and believed his return had to be complete before it could be submitted.
Split into simpler sentences: Skowron said that he failed to file his return because a former business partner refused to make financial records available. His lawyer indicated that Skowron was from the "old school", and believed his return had to be complete before it could be submitted.