Free Motion to Dismiss - Rule 12(b)(1) - District Court of Federal Claims - federal

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 1 of 43

IN THE UNITED STATES COURT OF FEDERAL CLAIMS

No. 07-350 T
(Judge Chrstine O.c. Miler)

J. CARENAS & SONS FARING, INC., JUAN CARENAS AND GRACIELA CARENAS
Plaintiffs,
v.

THE UNITED STATES,
Defendant,

No. 07-351 T
RIO VISTA CORPORATION,

JUAN CARENAS AN GRACIELA CARENAS,
Plaintiffs,
v.

THE UNTED STATES,
Defendant,

DECLARTION OF JENNER DOVER SPRIGGS

I, Jennifer Dover Spriggs, am the attorney of

the Tax Division, United States

Department of Justice, assigned to defend this case, and I state as follows:

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Case 1:07-cv-00350-CCM

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Page 2 of 43

1. In my offcial capacity, I have temporar custody of the Internal Revenue Service

administrative file with respect to the matters at issue in this case.
2. Attached hereto as the indicated exhibits are true and correct copies of

the

following documents which have been made available to me by the Internal Revenue Service:

Exhibit 1 - Certificate of Assessments and Payments for tax period ending

December 31,2000, for J. Cardenas and Son Faring Incorporated;
Exhibit 2 - Certificate of Assessments and Payments for tax period ending December 31, 1993, for Rio Vista Corporation;

Exhibit 3- Certificate of Assessments and Payments for tax period ending
December 31, 1997, for Rio Vista Corporation;

Exhibit 4 - Certificate of Assessments and Payments for tax period ending
December 31, 1999, for Rio Vista Corporation;

Exhibit 5 - Certificate of Assessments and Payments for tax period ending
December 31, 2001, for Rio Vista Corporation;

Exhibit 6 - Certificate of Assessments and Payments for tax period ending
December 31, 2002, for Rio Vista Corporation;

Exhibit 7- Form 843, Claim for Refund for J. Cardenas & Sons Farming, Inc. for
2000;

Exhibit 8 - Form 843, Claim for Refund for Rio Vista Corporation, Inc., for 1993;
Exhibit 9 - Form 843, Claim for Refund for Rio Vista Corporation, Inc., for 1999;

Exhibit 10 - Form 843, Claim for Refund for Rio Vista Corporation, Inc., for
2001;

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Case 1:07-cv-00350-CCM

Document 23-3

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Page 3 of 43

Exhibit 11 - Form 843, Claim for Refund for Rio Vista Corporation, Inc., for
2002.

3. The administrative file provided by the Internal Revenue Service in connection with
the periods at issue in this case does not contain a copy of

the refund claim filed by Rio Vista for

1997 or the refud claim filed by Juan and Graciela Cardenas. In addition, the administrative file
provided by the Internal Revenue Service in this matter does not contain any document which indicates that the Internal Revenue Service has rendered a decision on the claim for refund filed
by Juan and Graciela Cardenas.

I declare under penalty of perjur that the foregoing is true and correct to the best of my
knowledge and belief.

?Executed in Washington, D.C., this 2! day of

Februar 2008.

JENNER OVER SPRI GS

Ja Jl"'~ ~~r-S~

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Case 1:07-cv-00350-CCM

Document 23-3

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Page 4 of 43

United States

of America

Department of the Treasury

Internal Revenue Service
Date: September 06, 2007

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters for J Cardenas

and Son Farming Incorporated, Employer Identification Number: 77-

0121198, covering Employer's Annual Tax Return for Agricultural Employees, for the period ending December 31, 2000

under the custody of this offce.
IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this offce to be affixed, on the day and year first above written.
By direction of the Secretary of the Treasury:

t7~ ~~
David R. Martin Chief, Accounting Operations
Catalog Number 19002E
GOVERNMENT EXHIBIT

1 A4

Form 2866 (Rev. 09-1997)

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 5 of 43

CERT I FI CATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECI FI ED MATTERS

J CARDENAS & SON FARMING INC

EIN/SSN: 77-0121198

TYPE OF TAX: EMPLOYER' S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 2000
ASSESSMENT, OTHER DEBITS ( REVERSALl
PAYMENT,

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

CREDIT (REVERSAL)

DATE (23C, RAC 006 )

01 -31 -2001 ~ETURN FILED 89143-034-10439-1 200109
FEDERAL TAX DEPOSIT
PENAL TY

4,666.52
466.65

03-12-2001 03-12-2001

20010908
FAILURE TO PAY TAX
PENAL TY

46.67

03-12-2001

20010908
I NTEREST ASSESSED

46.25
233.33

03-12-2001

20010908
FEDERAL TAX DEPOS I T
PENAL TY

04-16-2001

20011408
02-04-2002 MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT lEVY PROGRAM

04-22-2002 REVERSAL OF MODULE SLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM

04-14-2003 MODULE IN FEDERAL PAYMENT LEVY PROGRAM
11 - 19 - 20 03 SUSSEQUENT PAYMENT

7,542.25
PAGE

MISCELLANEOUS PAYMENT

FORM 4340 (REV. 01-2002)

AS

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 6 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

- - - - - - - - - - - - - - - - - - - - - - - - - -. - - - - - - - - - - - - - - - - - - - - - - - - - - -. - ~- - - - - - - - - - - - - - - - - -' - - -J CARDENAS & SON FARMING INC
EIN/SSN: 77-0121198

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 2000
ASSESSMENT,
DATE

PAYMENT,

ASSESSMENT

EXPLANATION OF TRANSACTION

OTHER DEB I TS

(REVERSAL)

CREDIT ( REVERSAL)

DATE (23C, RAC 006 )

...... w............................ -_........ -_.................. _........ -- -- ---..........-.......... _.... -_.... -- --_..- ..--- --_..
FAILURE TO PAY TAX
PENAL TV

1,119.96

12-15-2003

20034908
I NTEREST ASSESSED

962.87

12-15-2003

20034908
12-15-2003 MODULE REVERSED OUT OF . FEDERAL PAYMENT LEVY
PROGRAM

11-13-2006 CLAIM DISALLOWED

83154-698-98103-6
06-19-2007 LEGAL SUIT ~ENDING 07-23-2007 LEGAL SUIT PENDING

08

08-06-2007 RECEIVED POA/TIA
07-23-2007 LEGAL SUIT PENDING

03-12-2001 Statutory Notice of Balance Due

04-16-2001 Statutory Notice of Intent to levy

FORM 4340 (REV. 01-2002)

PAGE

2

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Case 1:07-cv-00350-CCM

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CERTlFir.ArE OF ASSESSMENTS. PAYMENTS. AND orllER SPECIFIEO MATrERS

.................................................................... -_................ .............................. -................. _.._......_........
J CARDENAS & SON FARMING INC
EIN/SSN, 77-0121198

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 2000 .............................-_..............-........................-......._--..............---........--_.............._-_......_---..

MlANCE

o .00

_.."'............ ............. ............ ....-_.......... --_.. .............. .............._.............. --.... --.... ......- ..... ...._......_..
I CERTIFV THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT TO THE TAXES SPECIFIED I~ A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND ALL ASSESSMENTS, ABATEMENrs. CREDITS. REFUNDS, AND ADVANCE OR UNIDENTIFIED PAYMENTS, AND THE ASSESSED BALANCE RElAT I NG THER ETO. AS DISCLOSED BY THE RECORDS OF TltIS OFFICE AS OF TIlE ACCOUNr STATUS UArE ARE SHOWN TllF.REIN. I FURTHER CERTIFY THAT THE OTHER SPECIFIED MATTERS SET FORTH IN TillS TRANSCRIPT APPEAR IN rilE OFFICIAL RECORDS OF TilE INTERNAL REVENUE SERVICE.

.......................... ---_........ ...... _.... ..............- ----_.... -..-.. ---- --_.. _..- -_.................. -_.. ..................
SIGNATURE OF
PR I NT NAME:

CERTIFYING OFFICER~~'
David R. Marin
WI-I

T 1 HE:

Chief, Accounting Operations
1-5

. --- -~._~._-~-

DELEGATION ORDER:..

LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 08/21/2007

FORM 4340 (REV. 01-2002)

PAGE

3

A7

Case 1:07-cv-00350-CCM

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Page 8 of 43

United States

of America

Department of the Treasury

Internal Revenue Service
Date: October 19,2007

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other

Specified Matters for Rio Vista Corporation, Employer Identification Number: 77-0332175, covering

Employer's Annual Tax Return for Agrilture Employees. for t1e period ending December ~

- Ünder the custody of this offce.
IN WITNESS WHEREOF, I have hereunto set my hand,

--~

and caused the seal of this offce to be affxed, on the day
and year first above written.

By direction of the Secretary of the Treasury:

¥" Marett

d~
Form 2866 (Rev. 09-1997)

~ Chief, Accounting Operations

Catalog Number 19002E

GOVERNMENT EXHIBIT

2

A8

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 9 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

.. .......... __.............. W."""" __e ___ __.. ___.......... _.... -- --.... ---- _.... -_.. --- -- ----.. -_.. --------..
RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 1993
ASSESSMENT, OTHER DEBITS (REVERSAL)
PAYMENT,

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

CREDIT ( REVERSAi)

DATE (23C, RAC 006 )

...._....-..............-.. -- --.. --_.. ....oo............. ______...... _____ __.._ __ ___ ___.. -- -- _.. _..- ---- ----....

01-31-1994
05-11-1993
05-11 -1993

RETURN FILED 89143 - 029 - 04277 - 4
FEDERAL TAX DEPOSIT FEDERAL TAX DEPOS I T
TAX DEPOSI T

28,835.01
199408

03-07-1994

47.32
249.20
321. B5

05- 1 1 -1993 FEDERAL

05-11-1993
05-11-1993

FEDERAL TAX DEPOSIT FEDERAL TAX DEPOSIT

522.40
41.00

05-11-1993

FEDERAL TAX DEPOSIT

1,965.48

05 - 1 1 -1993 FEDERAL TAX DEPOSIT
05.11 - 1993 FEDERAL TAX

2,374.98

DEPOSIT

2,822.93
6,041 .35

06-01-1993 10-19-1993
10-19-1993 10-19-1993 10-19-1993 12-30-1993
FORM 4340

FEDERAL TAX DEPOSIT

FEDERAL TAX DEPOS IT FEDERAL TAX DEPOSIT FEDERAL TAX DEPOSIT FEDERAL TAX DEPOSIT FEDERAL TAX DEPOS I T

9,443.98
1,476.48

2,589.43
638.50

207.76
PAGE

(REV. 01 -2002)

A9

Case 1:07-cv-00350-CCM

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Page 10 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

~- _.........................................................................................................................................................
RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX i EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 1993

ASSESSMENT,
DATE

PAYMENT,

ASSESSMENT

EXPLANATION OF TRANSACTION OTHER DEBITS
( REVERSAi)

CREDIT

DATE (23C,

RAe 006 ) ...... --_.......... -_............................................ --"""""'oo" _..... ___................_ ___........ __...._...... _oo..""
(REVERSAi)
FAILURE TO PAY TAX
PENAL TY

0.92

03-07- 1994

19940808
INTEREST ASSESSED

0.62 93.89

03-07-1994

19940808
04-25-1994 SUBSEQUENT PAYMENT

FEDERAL TAX DEPOSIT
PENAL TY

2,141.99

07-29-1996

19962908
ADDITIONAL TAX ASSESSED 89154-587-55301-6 19962908
FAILURE TO PAY TAX
PENAL TY

21.419.92
o .47

07-29-1996
07-29-1996

19962908
INTEREST ASSESSED

5,098.34
258.33
PAGE

07-29-1996

19962908
07-15-1996 OVERPAID CREDIT APPLIED

943 199412
FORM 4340 (REV. 01-2002)
2

AIO

Case 1:07-cv-00350-CCM

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CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS -.~ - - - - . - - - - . - . - - - - - - - - - - - - - - - - . - - - - - . - - - - - - . . - - - - - - - - - - - . - . . - - - - - - - - - - - - . . - - - - - RIO VISTA CORPORATION

EIN/SSN: 77-0332175

TYPE OF TAXi EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 1993

DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS

PAYMENT,

ASSESSMENT

CREDIT

- - - - -- - --- -. - - - - - -- - _. - - --. - - - - - - - --. - _. - - - - -- - -. --. -.. - - - - -.- - --

(REVERSAi)

(REVERSAi)

DATE (23C, --. RAC-006 -) --- -----

01-28-1997 OVERPAID CREDIT APPLIED

940 199312
03-21-1997 FEDERAL TAX LIEN 04-14-1997 FEES AND COLLECTION COSTS
05-21-1998 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT

1,446.82

54.00

10,253.12
2.10

05-21-1998 OVERPAID CREDIT APPLIED

943 199712
07-27-1998 SUBSEQUENT PAYMENT INSTALLMENT AGREEMENT
08.31 - 1 998 SUBSEQUENT PAYMENT INSTALLMENT AGREEMENT

1,000.00
500.00

09-24-1998 SUBSEQUENT PAYMENT INSTALLMENT AGREEMENT
11-02.1998 SUBSEQUENT PAYMENT
LEVY

1,950.00
1,000.00

12-01-1998 SUBSEQUENT PAYMENT INSTALLMENT AGREEMENT

2,000.00
PAGE
3

FORM 4340 (REV. 01 -2002)

All

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 12 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS ~ ". - - - - - - - - - - - - - - - - - - - - - - - - . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEe 1993
ASSESSMENT,
DATE

PAYMENT,

ASSESSMENT

EXPLANATION OF TRANSACTION OTHER DEBITS
( REVERSAi)

CREDIT (REVERSAL)

DATE (23C, RAC 006 )

-- - - -- - -- - --- .-- - --- - - - - - --- -- - -- - - -- - - - -- - - -- --- - -- - --- --- - -- --- - --- - ---------12-21-1998
SUBSEQUENT PAYMENT
I NSTALLMENT AGREEMENT

1,000.00 1,000.00
207.22

02-01-1999
01-31-1999 03-02-1999

SURSEQUENT PAYMENT INSTALLMENT AGREEMENT
OVERPAI D CREDIT APPLI ED

943

199812

SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT

1,000.00

03-02-1999
03-29-1999

PENDING INSTALLMENT
AGREEMENT

SUBSEQUENT PAYMENT INSTALLMENT AGREEMENT

:5 24 . 00

04-2B-1999 SUBSEQUENT PAYMENT
INSTALLMENT AGREEMENT

500.00
175.93 116.80

05- 05- 1 999 OVERPAI D CREDIT APPLIED 199812 940

11-25-1998 06-09-1999
FORM 4340

OVERPAID CREDIT APPLI ED

1120

199712

SUBSEQUENT PAYMENT INSTALLMENT AGREEMENT

500.00
4

(REV. 01 -2002)

PAGE

Al2

., Case 1:07-cv-00350-CCM

Document 23-3

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Page 13 of 43

................ .......... .......... -................ _.._- ......-- --_.. ......._-...-. --_...._----------...._--.._.._RIO VISTA CORPORATION

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

EIN/SSN: 77 - 0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 1993

DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS

PAYMENT,

ASSESSMENT

CREDIT

........................ -...........................- -........ -.... -_.................... -_.... _........ ---....-...................... -. ---..

(REVERSAi)

(REVERSAi)

DATE (23C, RAC 006 )

06-29-1999
07-28-1999 11-22-1999
07-09-2001

SUBSEQUENT PAYMENT INSTALLMENT AGREEMENT

500.00
500.00

SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT
SUBSEQUENT PAYMENT

1,000.00
54.82

TRUST FUNO
OVERPAID CREDIT APPLI ED

1120

199912

03-25-2002

MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT LEVY PROGRAM

06-06-2002

INTENT TO LEVY COLLECTION DUE PROCESS NOTICE LEVY NOTICE ISSUED INTENT TO LEVY COLLECTION DUE PROCESS NOTICE RETURN RECEIPT SIGNED
SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT 941 199312

06-13-2002

01-24-2000

1,000.00

77- 0332175
FORM 4340

(REV. 01 -2002)

PAGE

5

AI3

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 14 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER iPECIFIED MATTERS

RIO VISTA CORPORATION

EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 1993
ASSESSMENT. OTHER DEBITS ( REVERSAi)
PAYMENT,

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

CREDIT ( REVERSAi)

DATE (23C, RAC 006 )

03-02-1999
01-31-2004 03-01-2004 03-01-2004

REVERSES PENDING INSTALLMENT AGREEMENT
OVERPAID CREDIT APPLI ED

2,425.58
3 , 54 0 . 31

940

200312

OVERPAI D CREDIT APPLI ED

940

200312

INTEREST OVERPAYMENT CREDIT

11.63

940

200312

FAILURE TO PAY TAX
PENAL TY

3,551.94

03-01 -2004

20040708

07-12-2004

REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM

12-06-2004

INSTALLMENT AGREEMENT
OVERPAI D CREDIT APPLIED

03-07-2005 03-07-2005

449.81

940

200412

INTEREST OVERPAYMENT CREDIT

2.16

940
FORM 4340

200412

(REV.

01-2002)

PAGE 6

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Case 1:07-cv-00350-CCM

Document 23-3

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Page 15 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS
_,.i .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

RIO VISTA CORPORATION

EIN/SSN. 77-0332175

TYPE OF TAX. EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM, 943 TAX PERIOD. D£C 1993
ASSESSMENT,
DATE

PAYMENT,

ASSESSMENT

EXPLANATION OF TRANSACTION OTHER DEBITS
(REVERSAL)

CREDIT

(REVERSAi)

DATE (23C, RAC 006 )

........................ -_........ -_.... --_......-...... .-_...... --_.... -- -_..-..........-...... --_........ ---_.... -_.. _......
03-01-2005 OVERPAID CREDIT APPLIED

408.06
1. 96

9~3 200412
03-01-2005 INTEREST OVERPAYMENT CREDIT

943 200412

01-31 -2005 OVERPAID CREDIT APPLIED

2,318.25
861.98

943 200412
20050808
I NTEREST ASSESSED

FAILURE TO PAY TAX
PENAL TY

03.07-2005

2,318.26

03-07-2005

20050808
05-04-2006 REVERSES ACTIVE INSTAllMENT AGREEMENT

07-11-2005 INSTALLMENT AGREEMENT
07-29-1996 FEDERAL TAX DEPOSIT
PENAL TV ABATED

2.141.991,038.34PAGE
7

12-11-2006 FAILURE TO PAY TAX
PENAL TV ABATED

FORM ~340 (REV. 01 -2002)

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Case 1:07-cv-00350-CCM

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CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED HATTERS

RIO VISTA CORPORATION

EIN/SSNi 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 1993
ASSESSMENT, OTHER DEBITS
( REVERSAL)
PAYMENT,

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

CREDIT (REVERSAL)

DATE (23C, RAC 006 )

ADDITIONAL TAX ASSESSED 83154 - 724 -15901 - 6 20064808
INTEREST ASSESSED

0.00

12-11-2006 12-11-2006

3,180.33

20064808

06-15-2007 07-23-2007

lEGAL SUIT PENDING lEGAL SUIT PENDING

OB-06-2007 RECEIVED POA/TIA

03-07-1994 Statutory
04-11-1994 Not1ce of

Noti ce

of aalance Due

Balance Due

07-29-1996 Statutory Not1ce of Balance

Due

11-11-1996 Statutory Not1ce of I nt ent to levy

01-28-2002 Statutory NoUca of I iitønt to levy
FORM 4340

(REV.

01-2002)

PAGE

8

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Case 1:07-cv-00350-CCM

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Page 17 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS . ,- - - - - - . - . . - - - - - - - - - - . - - . - - - . - - - - - - - - - - - - . - - - - - - - - - - - - - - - - - - - - - - - - - - . - - - - - - - - - - RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC i 993

BALANCE

0.00

I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT TO THE TAXES SPECIFIED IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND ALL ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED PAYMENTS, AND THE ASSESSED BALANCE RELATING THERETO, AS DISCLOSED BY THE RECORDS OF THIS OFFICE AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. I FURTHER CERTIFY THAT THE OTHER SPECIFIED MATTERS SET FORTH IN THIS TRANSCRIPT APPEAR IN THE OFFICIAL RECORDS OF THE INTERNAL REVENUE SERVICE.

SIGNATURE OF CERTIFYING OFFICER: ~ ~~
PRINT NAME:

L. Marott

TITLE:

Chief. Accounting ûperations
WI-I

~
1-5

DELEGATION ORDER:

LOCATION i INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 10/17/2007

FORM 4340 (REV. 01-2002)

PAGE

9

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Case 1:07-cv-00350-CCM

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Page 18 of 43

Un ¡ted States

of America

Department of the Treasury

Internal Revenue Service
Date: September 07,2007

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other

Specified Matters for Rio Vista Corporation, Employer Identification Number: 77-0332175, covering Employer's Annual Tax Return for Agricultural Employees, for the period ending December 31, 1997

~---

..-----

---

~ ----

under the custody of this offce.
IN WITNESS WHEREOF, I have hereunto set my hand,

and caused the seal of this offce to be affixed, on the day
and year first above written.

By direction of the Secretary of the Treasury:

=l. 3- ¥~David R. Martin Chief, Accounting Operations
Catalog Number 19002E
GOVERNMENT EXHIBIT

Form 2866 (Rev. 09-1997)

3

A18

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 19 of 43

,_'-,,,,, ¡'_",i; Uf' """""""'"'''''' ....IMt:NI:., ANU UIHt.K :S1't.i.It-II:D MArTERS

RIO VISTA CORPORATION

EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 9(,3 TAX PERIOD: DEC 1997
ASSESSMENT, OTHER DEBITS (REVERSAL)
PAYMENT,
ASSESSMEN T

DATE

EXPLANATION OF TRANSACTION

CREDIT (REVERSAL)

DATE (23C, RAe 0116 )

01-31-1998 RETURN FILED 89143-038-04956-8 199808
FEDERAL TAX DEPOSI T
PENAL TY

63,089.64

03-09-1998
03-09-1998

5,308.96

19980808
FAilURE TO PAY TAX
PENAL TY

630.90

03-09-1998

19980808
I NTER EST ASSESSED

578.15
3 , 154 .48

03-09-1998
04-13-1998

199808U8
FEDERAL TAX DEPOSIT
PENAL TY

19981308
03-20-1998 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT
FEDERAL TAX DEPOS I T
PENAL TV

20,000.00
1,000.00
03-09-1998

19980808
03-09-1998 FEDERAL TAX DEPOSIT
PENAL TV ABATED

1,000.00215.44
04-20-1998

FAILURE TO PAY TAX
PENAL TY

19981408
FORM 4340 (REV. 01-2002)
PAGE

A19

...L-I\.I..I..l\.l'IC. ur ,".:,:C.::'I"~l'l'~1 t'ATMtNI::, ANU UIHtK ~~tl,l""ll:U MAir¡;RS

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 20 of 43

RIO YISTA CORPORATION

EIN/SSN: 17-0332115

TYPE OF TAX: EMPLOYER'S ANNUAL. TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 1997

LJA TE

EXPLANA T I ON OF TRANSACT I ON

ASSESSMENT, OTHER DEBITS (REVERSAL)

PAYMENT,

ASSESSMENT

CREDIT

DATE (23C,

(REVERSAi)

RAe 006 )

INTEREST ASSESSED

493.14
25,OOD.00

19981408
04 - U 1 -1998 SUBSEQUENT PAYMENT

04-20-1998 ,

MISCELLANEOUS PAYMENT
04-01-1998 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT U4-27-1998 FAILURE TO PAY TAX
PENAL TY ABATED

10,000.OD

175.00319.10"

04-27-1998 INTEREST ABATED

U4-01-1998 SUBSEQUENT PAYMENT
MI SCEL LANEOUS PAYMENT

16,540.87
67.91-

U5-04-1998 INTEREST ABATED U5-21-1998 SUBSEQUENT PAYMENT
MI SCELLANEOUS PAYMENT

1,368.43
2. ! 0-

06-22-1998 INTEREST A8ATED

05-21-1998

OVERPAYMENT CREDIT

(2.10)

TRANSFERRED

943

199312
Due
Duii

03-09-1998 S tat u tory Notice of Balance

04-20-1998 Statutory Not i ce of Balancii
FORM 4340 (REV. 01-2002)

PAGE

2

A20

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 21 of 43

~..",., ."",.. \lr ...,.,i:.,.,i,ii:i~i;), /"IHMtNi::, ANU UIl11:K :S1-1:i;li=lED MATTERS

"'.. __. w w........ __.. _...._ ........... ....__.. ________....___ ___................___..______................._............
RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOY ER 'S ANNUAL TAX RETURN FOR AGR I CUL TU RAl EMPLOYEES

FORM: 943 TAX PERIOD: DEe 1997

DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS (REVERSAL)

PAYMENT,

ASSESSMENT

............................ _.. -_.... ..--------_..- ................ --- ....- --_.. --.. -- _...... ---....__.. --........... _.. --..
04-27-1998 Statutory Notice of Balance Due

CREDIT ( REVERSAi)

DATE (23C, RAC 006 )

05-18-1998 Statutory Notice of Intent to levy

FORM 4340 (REV. 01-2002)

PAGE

3

A2l

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 22 of 43

~c ~ I 1 ~ J LA I ~ U~ ASSESSMENTS, PAYMENTS, AND OTHER SPEC I F I ED MATTERS - - -................................ __.......... wOo........ _........ ...._............ ......Oo ......._.... ........ __...... __...... ___ "'..........

RIO. VISTA CORPORATION

EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 9o'3 TAX PERIODi DEC 1997 ......-.........................................oo..Oo.... ................ _._ .._oo..Oo.............. __............ __ ....__ ___............_

BALANCE

o . 00

....................... ........... _oo................ _.............._........._ ..___......__.... __..............................._ ____.._..
I CER T I FY T HAT THE FOREGOI NG TRANSCR I PT OF THE TAXPAYER NAMED ABOVE IN RESPEC T TO THE TAXES SPECIFIED IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND ALL ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED PAYMENTS, AND THE ASSESSED BALANCE RELATING THERETO, AS DISCLOSED BY THE

RECORDS OF TH I S OFF I CE AS OF THE ACCOUNT STATUS DATE ARE SHOWN THERE IN. I FURTHER CERTIFY THAT THE OTHER SPECIFIED MATTERS SET FORTH IN THIS TRANSCRIPT APPEAR IN THE OFFICIAL RECORDS OF THE INTERNAL REVENUE SERVICE.

.............................................................................................................. --..............................................

SIGNATURE ÖF CERTIFYING OFFICER~ / ~.¿ ~~
David R. Martin PRINT NAME: ~~_~__~_~_ Chief, Accounting Operations
TIlL E :
WI-! 1-5

DELEGATION ORDER:

LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 08/21/2007
FORM o'340 (REV. 01 -2002)
PAGE
4

A22

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 23 of 43

United States

of America

Department of the Treasury

Internal Revenue Service
Date: September 07, 2007

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters for Rio Vista Corporation, Employer Identification Number: 77-0332175, covering

Employer's Annual Tax Return for Agricultural Employees, for the period ending December 31,

1999 ~
- -

under the custody of this offce.
IN WITNESS WHEREOF, I have hereunto set my hand.

and caused the seal of this offce to be affxed, on the day
and year first above written.

~/~6
GOVERNMENT EXHIBIT

By direction of the Secretary of the Treasury:

David R. Martin Chief, Accounting Operations

Catalog Number 19002E

4

Form 2866 (Rev. 09-1997)

A23

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 24 of 43

."........ ......... ... in..........'I,..'I-" . MII''-''I''' M".. .."..., .". .."'.&l '¡L.U l'I""'LI'''

- - . . .. "', - - - - - - .. - .. - - - .. - - - - - - - .. - - .. .. - - .. - - - .. - - - .. - - .. - .. - - - - . .. .. .. - - - .. - - .. .. .. .. - - - - - .. - .. .. .. .. .. - - ..

RIO VISTA CORPORATION

EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 94.~ TAX PERIOD: DEC 1999
ASSESSMENT,
DATE

PAYMENT,

ASSESSMENT

EXPLANATION OF TRANSACTION

OTHER DE8ITS (REVERSAL)

CREDIT (REVERSAL)

DATE (23C, RAC 006 )

......_.. -_...... -- ....__.... ---_....-.._-- -- - _....- ...... -..-_.............. -......_------------_..... _..-........ 02-04-2002 151,912.27 12-16-2001 RETURN FilED 200204 29143-005-00027-2
05-17-1999 06-28-1999
119-17-1999
FEDERAL TAX DEPOS I T FEDERAL TAX DEPOS IT

2,000.00
2,500.00
15,000.00

FEDERAL TAX DEPOSIT

01-113-21100 FEDERAL TAX DEPOS IT

27,895.45
19,582.95
15,880.63 11,640.97 12,917.76
02-04-2002 02-04-2002

01-03-2000 01-03-2000 01-05-2000

FEDERAL TAX DEPOS IT FEDERAL TAX DEPOS I T FEDERAL TAX DEPOS I T

LATE FIL ING PENAL TY

20020'i08
FAilURE TO PAY TAX
PENAL TY

7,176.53

20020(108
INTEREST ASSESSED

12,525.50

02-04-2002 04-22-2002

20020408
FEDERAL TAX DEPOS I T
PENAL TY

15,128.45

20021508
FORM 4340

(REV.

01-2002)

PAGE

A24

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 25 of 43

- -.. - - ~ _.... -.. _.... - - _............ -_.. - _.. - _.... ...._.. ..-.... ....- - _.... .._.. - .._.. - -_.._.. -_.... _........ -.... _..- -_..
I~IO VISTA CORPORATION
EIN/SSN: 77-0332175

.~....... ....l".o- ..l "....i-~~IIL-nl~i i-,"I'IC.I'tI~1 HNU UIHt.K ~t't:l;ll-lt:U MAlrERS

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 9(l~ TAX PERIOD: DEe 1999

UA TE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS ( REVERSAi)

PAYMENT,

ASSESSMENT

CREDIT ( REVERSAi)

DATE (23C. RAC 006 )

ADDITIONAL TAX ASSESSED 29154-494-17607-2 20021508
FAILURE TO PAY TAX
PENAL TV

0.00

04-22-2002 04-22-2002

861.19

2U021508
INTEREST ASSESSED

1,146.73

04-22-2002

20021508
06-24-2002 MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT LEVY PROGRAM

06-06-2002 INTENT TO LEVY COLLECTION UUE PROCESS NOTICE lEVY NOTICE ISSUED 06-13-2002 INTENT TO LEVY COLLECTION DUE PROCESS NOTICE RETURN RECEIPT SIGNED
07-19-2002 FEDERAL TAX LIEN 01-07-2004 XREF 100% PENALTY

CVPN 199912
55U-82-5172
PAGE
2

FORM 4340 (REV. 01-2002)

A25

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 26 of 43

.. w... ..~_...... ......... ..___.. ..............._........ ..____............................................. ...........__...... _..__....__
.RIO VISTA CORPORATION

--_..... .~~.L u, .........."".,C..."" n\lI"l:NI::, ANU UIHtR SPECIFIED MATTERS

EIN/SSN: 77-0332175

rYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 1999

DA rE

EXPLANATION OF TRANSACTION

OTHER DEB

.......................... ---............ -_.................. -............-_.... ............ --- --.......- --.._..- -_.... -_................
nl-n7-2004 XREF 100% PENALTY

ASSESSMENT, I TS (REVERSAL)

PAYMENT,
CRED1 T

ASSESSMENT

(REVERSAi)

DATE (23C, RAC 006 )

CVPN 199912
545-84-4135

07-12-2004 REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT lEVY PROGRAM

07-12-2004 MODULE IN FEDERAL PAYMENT lEVY PROGRAM
07 - 26 - 20 0 4 BALANCE ADJUSTED TRUST FUND RECOVERY PENALTY
CASES

303.39

12-06-2004 INSTALLMENT AGREEMENT

12-27-2004 MODULE REVERSED OUT OF FEDERAL PAYMENT LEVY
PROGRAM

03-31-2005 BALANCE ADJUSTED TRUST FUND RECOVERY PENALTY
CASES

17.75

01-26-2006 BALANCE ADJUSTED TRUST FUND RECOVERY PENALTY
CASES

8,000.00

FORM 4~40 (REV. 01-2002)

PAGE

3

A26

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 27 of 43

--" "-" -_...- .., r-....H............,.., I l"ii"ic.nl';, AI'tU UIM~rt ~t"t.\.lt"lt:U MAIIt.KS

-...... -.......... -......oo.............. _......oo _._ _.._.. _............ ..__......_..oo.. ___.. ..__....oo.......... ___.. __oo .._.... __..
.RIO VISTA CORPORATION

EIN/SSN: 77-0532175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

rORM: 945 TAX PERIOD: DEC 1999

ASSESSMENT,
01\ TE

PAYMENT,

ASSESSMENT

OTHER DEIlITS CREDIT DATË (23C. ( REVERSAi) (REVERSAi) RAC 006 ) - -.......................... - _...........oo........ ___ ___........ ____.. __ - OO"." _..___.... ___...... .._._ __.. ___..............

EXPLANATION OF TRANSACTION

0"1-15-21106 8ALANCE ADJUSTED TRUST
FUND RECOVERY PENAL TY CASES

2,209.00

05-30-2006 BALANCE ADJUSTED TRUST
FUND RECOVERY PENALTY
CASES

192.00

i i - 1.5 - 2006 CLAIM DISALLOWED 83154.698 ~9 8 107 - 6

08

09-26-2006 BALANCE ADJUSTED TRUST
FUND RECOVERY PENAL TY CASES

8,000.00

03-29-2007 BALANCE ADJUSTED TRUST
FUND RECOVERY PENALTY
CASES

8,000.00

05-111-2007 BALANCE ADJUSTED TRUST
FUND RECOVERY PENALTY
CASES

8,000.00

U6-15-2007 lEGAL SUIT
U7-23-20U7
FORM 4340

PENDING

LEGAL SUIT PENDING

(REV.

01-2002)

PAGE

4

A27

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 28 of 43

.... -........................ -...................._.............. ...... _.._.......... -.. ........ ........ --...._.... .............__.... --..........
. RIO VISTA CORPORATION

.. -.... - ~. ~~~~~y,.._.".., ,,,,,'ii:i~i;), I\NU UlHtK :st'll,II'IED MATTERS

EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULiURAL EMPLOYEES

FORM: 943 TAX PERIOD: UEC 1999

UA TE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS ( REVERSAi)

PAYMENT,

ASSESSMENT

CREDIT ( REVERSAi)

.............................. -OO-.. .......... ___ _.... ___.. _...... .._oo .._......_......... ...................__.........._........ _..........

DATE (23C, RAe U06 )

08-06-2007

RECEIVED POAITIA

U5-15-200U Taxpayer Deliquency No t i ce
U2-04-21102
112-2S-2I1U2

St~tutury Notice of Balance

Duii

Statutory Noticii of Intent to

Levy

O'i-22-2002 St~tutury Notice of Balance Due
FORM 'i 3(10

(REV. 111-2002)

PAGE

5

A28

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 29 of 43

...... ...~................ -- ....-..........-... .......... ---- ........ ........ --.._.. _............ -...... -.... ........._--.................
RIO VISTA ~ORPORATiON

i:LRT I F I CATE OF ASSESSMENTS, PAYMENTS. AND 0 rllER SPEC I FI ED MATTERS

EIN/SSN: 77.0332175

IYPE OF lAX: EMPLOYER'S ANNUAL TAX RETURN rOR AGRICULTURAL EMPLOYEES

rIlRM: 'I'd lAX PERIOD: OEC 1999

...... - _. - - _.. _.. -------- -- ----------- --..- --.... --_..--------- ----------------------........
72,'i'Í6.09

BALIHII;E

...................... ...... --_.... ........ .._.- --...... -...... .......... --......_---- .....-.. _.... ....-_.. --.. ...._..-................
I r:ERTIFY ¡liAr THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED A80VE IN RESPECT 10 lflE fAXES SPECIFIED IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED. AND ALL ASSESSMENTS, ABArEMENTS. CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED

PAYMfNrs. AND THE ASSESSED BALANCE RELATING TlERETO. AS DISCLOSED BY TilE NEt:Uf;OS UF TillS OFFICE AS OF TilE ACCOUNT STATUS DATE ARE SHOWN THEREIN. I rllRIIIER i:eRTIFY THAT THE OTHER SPECIFIED MATTERS SET FORTH IN THIS TRANSCRlpr
APPEIIR IN TltE OFFICIAL RECOROS OF THE ItHERNAL REVENUE SERVICE.

_........... ..............__............. -_............-...._-..--...._-_.._--------_....__...._-..--...._-............ ........

SICtlArllRE OF CERTIFYING OFFICER:~L~..~

r'RINr NAME: ____
Chief, Accounting Operations
TITLE:

David R. Martin

WI-II-5
UElEGA T ION ORDER:

LOCAl ION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 08/21/2007

rORM ~340 (REV. 01-2002)

PAGE

6

A29

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 30 of 43

United States

of America

Department of the Treasury

Internal Revenue Service
Date: October 12, 2007

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other

Specified Matters for Rio Vista Corporation, Employer Identification Number: 77-0332175, covering
Employer's Annual Tax Return for Agricultural Employees, for the period ending December 31, 2001

under the custody of this offce.
IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this offce to be affxed, on the day and year first above written.
By direction of the Secretary of the Treasury:

~~\~-\\
Chief, Accounting Operations
GOVERNMENT EXHIBIT

Catalog Number 19002E

5

A30

Form 2866 (Rev. 09-1997)

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 31 of 43

CERTIFICATE OF ASSESSMENTS. PAYMENTS, AND OTHER SPECIFIED MATTERS .". - . . . - - . - - - - . - - . - - - - - - - - - - - - - - - - - . - - - - - - - - - - - - - - - - - - - 1\3 i - - - - - - - - - - - - - - - - - - - - . RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 2001
ASSESSMENT. OTHER DEBITS (REVERSAL)
PAYMENT,

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

CREDIT (REVERSAL)

DArE (23C.
RAC 006 )

............................ --.............. ..-_...-.......... ........ --- .......... _.... --_...... --_..............-.. -_...... -- --_......
01-31-2002 RETURN FILED 29143-061-22176-2 200213

48,989.76

04- 08 -2002

FEDERAL TAX DEPOSI r
PENAL TY

4,898.98

04-08-2002

20021308
FAILURE TO PAY TAX
PENAL ry

734.85

04-08-2002

20021308
I NT ERES T ASSESSED

542.50

04-08-2002 05-13-2002

20021308
FEDERAL TAX DEPOS IT
PENAL TY

2,449.49

20021808
07-08-2002 MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT lEVY PROGRAM

07-19-2002 FEDERAL TAX LIEN

08-19-2003 INTENT TO LEVY COLLECTION DUE PROCESS NOTICE LEVY NOTICE ISSUED 08-25-2003 INTENT TO LEVY COLLECTION
DUE PROCESS NOT I CE

RETURN RECEipr SIGNED

FORM 4340 (REV. 01 -2002)

PAGE

A31

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 32 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

- c - - - - - - - - - - - - - - - - - - . - - - _., - - - . . _. . - - - _. - . _. .., - - - - - - - Ä32- - - - - - - - -. - - - - - - - _.. -RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOY E R 'S ANNUAL TAX RETURN FOR AGR I CUl TURAl EMPLOYEES

FORM, 943

TAX PERIOD, DEe 2001
ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS ( REVERSAi)

PAYMENT,

CREDIT ( REVERSAi)

DATE (23C, RAC 006 )

.............. ..-_...... _oo ........................ -- ....-..__.. .."'- .................... ..-_....-....... ...... -----.......... ---- ---09-05-2003 INTENT TO LEVY COLLECTION
DUE PROCESS NOTICE

RETURN RECEIPT SIGNED
01-07-2004 XREF 100% PENALTY

CVPN 200112
550-82-5172

01-07-2004 XREF 100% PENALTY

CVPN 200112
545-84-4135

07-12-2004 REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM

07-12-2004 MODULE IN FEDERAL PAYMENT LEVY PROGRAM
12-06-2004 INSTALLMENT AGREEMENT

12-27-2004 MODULE REVERSED OUT OF FEDERAL PAYMENT LEVY
PROGRAM

11-13-2006 CLAIM DISALLOWED 83154 - 698 - 98106 - 6

08
PAGE
2

FORM 4340 (REV. 01-2002)

A32

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 33 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS. AND OTHER SPECIFIED MATTERS - .. - - - - - . - - - - - - - - - - . - - - - - - - - - - - - - - - - - - - - - - - . . - - - - - - - - - - -A33- - - - - - - - - - - - - - - - - - - - - .
RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: oEC 2001
ASSESSMENT. OTHER DESI TS (REVERSAL)
PAYMENT.

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

CREDIT

(REVERSAi)

DATE (23C, RAC 006 )

~ -- - - --- ..-- ---- ..-- ..-..- ....---- - -_.. --_....-_.. .......... ..--....-_.........._----- ..--- ....- _.._- ............
06-15-2007 lEGAL SUIT PENDING

07-23-2007 lEGAL SUIT PENDING
08-06-2007 RECEIVED POA/TIA

04-08-2002 Statutory Notice of Balance Due

05-13-2002 Statutory Notice of Intent to Levy

FORM 4340 (REV. 01-2002)

PAGE

3

A33

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 34 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

A34
RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER i S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 2001

BALANCE

57,615.58

I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT TO THE TAXES SPECIFIED IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND ALL ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED PAYMENTS, AND THE ASSESSED BALANCE RELATING THERETO, AS DISCLOSED BY THE RECORDS OF THIS OFFICE AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. I FURTHER CERTIFY THAT THE OTHER SPECIFIED MATTERS SET FORTH IN THIS TRANSCRIPT APPEAR IN THE OFFICIAL RECORDS OF THE INTERNAL REVENUE SERVICE.

SIGNATURE OF CERTIFYING OFFICER:
PR I NT NAME:
L. Marott

--/~
PAGE

TlTLE:__

Chief, Accounting Operations
WI-L

DELEGATION ORDER:

1-5

LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 08/17/2007

FORM 4340 (REV. 01-2002)

4

A34

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 35 of 43

United States

of America

Department of the Treasury

Internal Revenue Service
Date: October 12, 2007

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other

Specified Matters for Rio Vista Corporation, Employer Identification Number: 77-0332175, covering
Employer's Annual Tax Return for Agricultural Employees, for the period ending December 31,

2002

under the custody of this offce.
IN WITNESS WHEREOF, I have hereunto set my hand,

and caused the seal of this offce to be affxed, on the day
and year first above written.

By direction of the Secretary of the Treasury:

'GOVERNMENT EXHIBIT

L. Marott Chief, Accounting Operations

~~~\

Catalog Number 19002E

6

A35

Form 2866 (Rev. 09-1997)

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 36 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

_._--_..__.......-....-_......_~..........--.........-_..-_..._........-............................_...............................
RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC 2002
EXPLANA T I ON OF TRANSACT I ON

DATE

ASSESSMENT, OTHER DESITS (REVERSAL)

PAYMENT,

ASSESSMENT

CREDIT ( REVERSAi)

DATE (23C, RAC 006 )

.... --_.................... _.._.. ---_................ -_............_..-.. ........- --_.._.. --- _..__.......... ......-.................04-28-2003 166,464.74 01-31-2003 RETURN FILED
29143-046-42392-3 200316
12-24-2002 PAYMENT WITH RETURN
FEDERAL TAX OEPOS I T
PENAL TV

41,919.94
16,646.45
04-28-2003

20031608
FAILURE TO PAY TAX
PENAL TY

1,868.17

04-2B-2003

20031608
INTEREST ASSESSED

1,493.08

04-28-2003
06-02-2003

20031608
FEDERAL TAX DEPOSIT
PENAL TY

6,227.24

20032108
07-28-2003 MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT lEVY PROGRAM

08-19-2003 INTENT TO LEVY COLLECTION
DUE PROCESS NOT I CE

LEVY NOTICE ISSUED

08-25-2003 INTENT TO LEVY COLLECTION
DUE PROCESS NOTICE

RETURN RECEIPT SIGNED

FORM 4340 (REV. 01-2002)

PAGE

A36

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 37 of 43

CER T I F I CATE OF ASSESSMENTS, PAYMENTS. AND OTHER SPEC I F I ED MATTERS

............... --_..._................ -_...................... ..................... .............. -- ....- ...............- .... .... _...
RIO VISTA CORPORATION
EIN/SSN: 77-0332175

TYPE OF TAX: EMPLOYER'S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEe 2002
ASSESSMENT, OTHER DEILITS
PAYMENT,

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

CREDIT

( REVERSAi)

(REVERSAi)

DATE (23C, RAC 006 )

....-........ -_........_.................... _.._.......... ...... ....... .......... ............_........ ....-_...............- ....... ........-_..
09-05-2003 INTENT TO lEVY COLLECTION DUE PROCESS NOTICE RETURN RECEIPT SIGNED
02-20-2004 FEDERAL TAX lIEN 07-12-2004 REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM

07-12-2004 MODULE IN FEDERAL PAYMENT LEVY PROGRAM
12-06-2004 INSTALLMENT AGREEMENT 12-27-2004 MODULE REVERSED OUT OF FEDERAL PAYMENT LEVY
PROGRAM

11-13-2006 CLAIM DISALLOWED

83154-698 -981 05-6
06-15-2007 LEGAL SUIT PENDING
07-23-2007 LEGAL SUIT PENDING

08

08-06-2007 RECEIVED POA/TIA

04-28-2003 Statutory Notice of Balance Due

06-02-2003 Statutory Notice of Intent to LevY

FORM 4340 (REV. 01-2002)

PAGE

2

A37

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 38 of 43

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

.................................................................................................... "'.-........................................................
RIO VISTA CORPORATION

EIN/SSN: 77 - 03321 75

TYPE OF TAX: EMPLOYER i S ANNUAL TAX RETURN FOR AGRICULTURAL EMPLOYEES

FORM: 943 TAX PERIOD: DEC t002

BALANCE

150,779.74

I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT TO THE TAXES SPECIFIED IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND ALL ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTI FlED PAYMENTS, AND THE ASSESSED BALANCE RELATING THERETO, AS DISCLOSED BY THE RECORDS OF THIS OFFICE AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. I THIS TRANSCRIPT FURTHER CERTIFY THAT THE OTHER SPECIFIED MATTERS SET FORTH IN APPEAR IN THE OFFICIAL RECORDS OF THE INTERNAL REVENUE SERVICE.

SIGNATURE OF CERTIFYING OFFICER:__~ ~
PRINT NAME :___~~~ar().t!.

Tl TLE:

Chief, Accounting Operations
WI-! 1-5

DELEGATION ORDER:

LOCAT I ON: I NTERNAl REVENUE SERVI CE

ACCOUNT STATUS DATE 08/17/20C7

FORM 4340 (REV. 01-2002)

PAGE

3

A38

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 39 of 43

rorm 843
(Rev. November 2005)
Oepal1møril ot the Treasury

Claim for Refund and Request for Abatement

OMS No. 1545-0024

Internal Rovenuo So",;eo ~ See separate instructions.
Use Form 843 only if your claim involves (a) one of the taxes shown on line 3a or (b) a refund or abatement of interest, penalties,

or additions to tax on line 4a. Do not use Form 843 if your claim is for. An overpayment of income taxes; . A refund for nontaxable use (or sales) of fuel; or
. An overpayment of excise taxes reported on Form(s) LL-C, 720, 730, or 2290.
Name of claimant
Your SSN or ITIN
; :

~ J. Cardenas & Sons Farming, Inc.
Q.

..

Address (number, street, and room or suite no.)

Spouse's SSN or ITIN
; ;

t

~ PO Box 6420
City or town, state, and zip code

Employer identification number (EIN)

Santa Marla, CA 93454
Name and address shown on return if different from above

77; 0121198
Daytime telephone number
(

1

Period. Prepare a separate Form 843 for each tax period From 01/ 01 / 2000 to

2

12/

31

/ 2000

805 ) 310-6068 Amount to be refunded or abated 3,050.34 $

3a Type of tax, penalty, or addition to tax:

II Employment 0 Estate 0 Gift 0 Excise (see instructions)
o Penalty-IRC section ~

b Type of return filed (see instructions):

o 706 0 709 0 940 0 941 II 943 0 945 0 990-PF
4a Request for abatement or refund of:

o 4720

o Other (specify

o Interest as a result of IRS errors or delays. o A penalty or addition to tax as a result of erroneous advice from the IRS.

b Dates of payment ~ $a,OOO-May,2006 $a,OOO-Aprll, 2006
5 Explanation and additional claims. Explain why you believe this claim should be allowed. and show the computation of your

tax refund or abatement of interest, penalty, or addition to tax. If you need more space, attach additional sheets. Employment tax paid on behalf of Juan Cardenas, in the amount of $3,050.34, has been erroneously and arbitrarily assessed by the Internal Revenue Service. The Internal Revenue Service erroneously and arbitrarily failed to .

proper credit for payments made by J. Cardenas & Sons Farming, Inc. Further, the Internal Reven AQ

erroneously assessed an amount in excess of the amount required by law for 01/01/00 t as"1I Sons Farming, Inc. requests a refund in the amount of $3,050.34, or such greater or it

interest as allowed by law.

Signature. If you are filing Form 843 to request a refund or abatement relating to a joint return, both you and your spouse must
sign the claim. Claims filed by corporations must be signed by a corporate officer authorized to sign. and the signature must be accompanied by the officer's title.
Under pe"alties of per¡ury, I declare thaI I have examined (his claim. including accompanying schedules and stalements, and. 10 lhe besl of my knowledge and
II

(1' ~s true, corret. and c iete.
Signature
For Priva

~~PI¡';bl '.Clalms b' ~orpo~ -. . ... - - ......... . - _............ D~;~..""'''''' ... ... .. . _.
Dale

R.., uction Act Notice, see separate instructions.

Cat. No. 10180R

Form 84 (Rev. 11- 2(05)

GOVERNMENT EXHIBIT

A39

7

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 40 of 43

~

~orm . 843
~O)i( v.November200S)
...\ 0 De artment ot the Treasury

Claim for Refund and Request for Abatement

OMS No. 154S-D024

.çs Int 081 Revenue Serice ~ See separate instrctions.
Q ..r additions to tax on line 4a. .. ~o not use Form 843 if your claim is forI\~~~.. A:i overpayment of income taxes;
~ ~ .. A refund for nontaxable use (or sales) of fuel; or

~J ~ Use Form 843 only if your claim involves (a) one of the taxes shown on line 3a or (b) a refund or abatement of interest, penaltes,

~~ An overpayment of excise taxes reported on Form(s) 77 -C, 720, 730, or 2290.

..oci~
.J4:~ ~

Name of claimant Address (number. street, and room or suite no.)

Your SSN or ITI N
: :

~!J ci Q.ê Rio Vista Corporation, Inc. Q.
.. 1-.:i \I 0

Spouse's SSN or ITIN
:

~d~ ~
1

PO Box 6420
City or town, state, and ZiP code

Employer identification number (EIN)

Santa Maria, CA 93454
Name and address shown on return if different from above

77 : 0332175
Daytime telephone number
(

Period. Prepare a separate Form 843 for each tax period 01/ 01 From / 1993 to

2

12/

31

/ 1993

805 ) 310-6068 Amount to be refunded or abated 9.64 $

3a Type of tax. penalty, or addition to tax:

II Employment 0 Estate 0 Gift 0 Excise (see instructions)
o Penalty-IRC section ~

b Type of return filed (see instructions):

o 706 0 709 0 940 0 941 II 943 0 945 0 990-PF
4a Request for abatement or refund of:
o Interest as a result of IRS errors or delays.

o 4720

o Other (specify

o A penalty or addition to tax as a result of erroneous advice from the IRS.

b Dates of payment ~ $8,OOO-Aprll. 2006
5 Explanation and additional claims. Explain why you believe this claim should be allowed. and show the computation of your

tax refund or abatement of interest. penalty, or addition to tax. If you need more space. attach additional sheets.
Employment tax paid on behalf of Jose Sandoval, in the amount of $9,64, has been erroneously and arbitrarily assessed by the Internal Revenue Service. The Internal Revenue.Service erroneously and arbitrarily falle

proper credit for payments made by Rio Vista Corporation, Inc. Further, the Internal Revenue 5e rr
assessed an amount in excess of the amount required by law for 01/01/93 to 12/31/93. Ri' iji

requests a refund in the amount of $9.64, or such greater or other amount, together wit ~6 d by law.
i\ 1'ù'ù'ò

Û\,\ \)
~

~'5~~ ~~

?\.'2

Signature. If you are fiing Form 843 to request a refund or abatement relating to a joint return, both you and your spouse must sign the claim. Claims fied by corporations must be signed by a corporate officer authorized to sign. and the signature must be
accompanied by the officer's title.
Under penanies of perjury, I declare that I have examined this claim, including accompanying schedules and statements, and. to tfie best of my Imowledge and

belief, it is true, correct, and comp' e.

Date

Signature

Date
Cat. No. 101BOA

For Privacv Act and Paoerwork Reduction Act Notice, see separate instructions.

Form 64 (Rev. 11-2005)

GOVE,RNMENT EXHIBIT

A40

8

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 41 of 43

Form 843
(Rev. November 2005)
Department Of the Treasury

Claim for Refuncl anú Request for Abatement

OMS No. 1545-024

Internal Revenue Service .. See separate instructions.
Use Form 843 only if your claim involves (a) one of the taxes shown on line 3a or (b) a refund or abatement of interest, penalties,
or additions to tax on line 48.

Do not use Form 843 if your claim is for. An overpayment of income taxes;

. A refund for nontaxable use (or sales) of fuel; or
· An overpayment of excise taxes reported on Form(s) 17-C, 720, 730, or 2290.
Name of claimant
Your SSN or ¡TIN

.Ë Rio Vista Corporation, Inc. ~ Address (number, street, and room or suite no.) PO Box 6420
! City or town, state, and zip code

Spouse's SSN or ITIN
Employer identification number (EIN)

Santa Maria, CA 93454 Name and address shown on return if different from above

77: 0332175
Daytime telephone number
( 805 ) 310-6068

1 Period. Prepare a separate Form 843 for each tax period

From 01/ 01 /1999 to 12/

2 Amount to be refunded or abated
31

/1999

$ 1,529.20

3a Type of tax, penalty, or addition to tax:

II Employment 0 Estate 0 Gift 0 Excise (see instructions)
o Penalty-IRC section ~

b Type of return fied (see instructions):

o 706 0 709 0 940 0 941 II 943 0 945 0 990-PF
4a Request for abatement or refund of:

o 4720

o Other (specify)

o Interest as a result of IRS errors or delays. o A penalty or addition to tax as a result of erroneous advice from the IRS.

b Dates of payment ~ Sa,OOO-April, 2006
5 Explanation and additional claims. Explain why you believe this claim should be allowed, and show the computation of your

tax refund or abatement of interest, penalty, or addition to tax. If you need more space, attach additional sheets.

Employment tax paid on behalf of Filemon Camargo, in the amount of $1,529.20, has been erroneously and arbitrarily assessed by the Internal Revenue Service. The Internal Revenue Service erroneously and arbitrarily failed to give

proper credit for payments made by Rio Vista Corporation, Inc. Further, the Internal Revenue Service erroneously assessed an amount In excess of the amount required by law for 01/01/99 to 12/31/99. I Vista Cor oration, Inc.

requests a refund in the amount of $1,529.20, or such greater or other amount, toget . t' r s~ 4 w.

I OCT 0 4 1006 J OP's 1 Dept 2

IRS N TAH

Signature. If you are filing Form 843 to request a refund or abatement relating to a joint return, both you and your spouse must
sign the claim. Claims filed by corporations must be signed by a corporate officer authorized to sign, and the signature must be accompanied by the officer's title.
Under pena"ies of pe~ury. , declare that I have examined this claim, including accompanying schedules and statements. and. 10 the best of my knowledge and

belief, it is true. correct. and complete.

Date

Signature

Dale

For Privacy A~l

Ion Act Notice, see separate instructions.

Cat. No. 101aOR

Form 84 (Rev. 11-2005)

GOVERNMENT EXHIBIT

A41

9

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 42 of 43

"orm843
(Rev. November 2005)
Depe,.ment of tho Treasury

Claim for Refund and Request for Abatement

OMS No. 1545-0024

Int_rnal Rev_nu_ Servce ~ See separate instructions.
Use Form 843 only if your claim involves (a) one of the taxes shown on line 3a or (b) a refund or abatement of interest, penalties,

or additions to tax on line 4a. Do not use Form 843 if your claim ;s for. An overpayment of income taxes; . A refund for nontaxable use (or sales) of fuel; or . An overpayment of excise taxes reported on Form(s) ¡¡-C, 720, 730, or 2290.
~Jame of claimant
Your SSN or ITIN

.~ Rio Vista Corporation, Inc.
0.

~ PO Box 6420
.. City or town, state, and zip code

0

Address (number, street, and room or suite no.)

Spouse's SSN or ITIN
;

Employer identification number (EIN)

Santa Maria, CA 93454 Name and address shown on return if different from above

77 : 0332175
Daytime telephone number
(

805 ) 310-6068
Amount to be refunded or abated 11,685.81 $

1

Period. Prepare a separate Form 843 for each lax period to 01 /2001 01/ From

2

12/

31

/ 2001

3a Type of tax, penalty, or addition to tax:

12 Employment 0 Estate 0 Gift 0 Excise (see instructions)
o Penalty-IRC section ~

b Type of return fied (see instructions):

o 706 0 709 0 940 0 941 1l 943 0 945 0 990-PF
4a Request for abatement or refund of:
o Interest as a result of IRS errors or delays.

o 4720

o Other (specify

o A penalty or addition to tax as a result of erroneous advice from the IRS.

b Dates of payment ~ $8,OOO-April, 2006 $8,OOO-March, 2006
5 Explanation and additional claims. Explain why you believe this claim should be allowed, and show the computation of your

tax refund or abatement of interest, penalty, or addition to tax. If you need more space, attach additional sheets. Employment tax paid on behalf of Gerardo Cardenas, In the amount of $11,685.81, has been erroneously and arbitrarily
assessed by the Internal Revenue Service. The Internal Revenue Service erroneously and arbitrarily failed to give

proper credit for payments made by Rio Vista Corporation, Inc. Further, the Internal Revenue Service erroneously
assessed an amount in excess of the amount required by law for 01/01/01 to 12/31/01. Rio Vista Corporation, Inc.

requests a refund in the amount of $11,685.81, or such greater or other amount, together 'Kl b~~

RECEIVED ~
OCT 0 4 2006
OP's 1 Dapt 2 IRS OGEN T AH

Signature. If you are filing Form 843 to request a refund or abatement relating to a joint return, both you and your spouse must
sign the claim. Claims filed by corporations must be signed by a corporate officer authorized to sign, and the signature must be accompanied by the officer's title.
Under penalties of pe~ury, I declare that I have examined this claim. Including accompanying schedules and statements, and, to ¡he best of my knowledge and

belief, it is true, correct, and complete.
Date Dale

Signature

For Prl

duction Act Notice, se separate Instrctions.

Cat. No. 10180A

Form 84 (Aev.11-2005)

GOVERNMENT EXHIBIT

A42

10

Case 1:07-cv-00350-CCM

Document 23-3

Filed 02/26/2008

Page 43 of 43

Fórm' 843
(Rev'. November 2005) Department of the Treasury
Internal Revenue Serice

Claim for Refund and Request for Abatement
~ See separate instructions.

OMB No 1545-0024

Use Form 843 only if your claim involves (a) one of the taxes shown on line 3a or (b) a refund or abatement of interest, penalties.

or additions to tax on line 4a. Do not use Form 843 if your claim is for. An overpayment of income taxes;

. A refund for nontaxable use (or sales) of fuel; or
. An overpayment of excise taxes reported on Form(s) 11-C, 720, 730. or 2290.
Name of claimant
Your SSN or ITIN

~ Rio Vista Corporation, Inc. ~ Address (number, street, and room or suite no.)
o PO Box 6420
! City or town, state, and zip code

Spouse's SSN or ITIN
Employer identification number (EIN)

::

Santa Maria, CA 93454 Name and address shown on return if different from above

77: 0332175
Daytime telephone number
( 805 ) 310-6068

1 Períod. Prepare a separate Form 843 for each tax period

From 01 / 01 /2002 to 12/

2 Amount to be refunded or abated
31

/ 2002

$ 4,853.32

3a Type of tax, penalty, or addition to tax:

Ii Employment 0 Estate 0 Gift 0 Excise (see instructions)
o Penalty-IRC section ~

b Type of return fied (see instructions):

o 706 0 709 0 940 0 941 II 943 0 945 0 990-PF
4a Request for abatement or refund of:

o 4720

o Other (specify

o Interest as a result of IRS errors or delays. o A penalty or addition to tax as a result of erroneous advice from the IRS. b Dates of payment ~ S8,000-March, 2006 S8,OOO-February, 2006
5 Explanation and additional claims. Explain why you believe this claim should be allowed, and show the computation of your

tax refund or abatement of interest, penalty, or addition to tax. If you need more space, attach additional sheets.
Employment tax paid on behalf of Jose Sandovali in the amount of $4,853.32, has been erroneously and arbitrarily

assessed by the Internal Revenue Service. The Internal Revenue Service erroneously and arbitrarily failed to .

proper credit for payments made by Rio Vista Corporation, Inc. Further, the Internal Revenue' eOH"
assessed an amount in excess of the amount required by law for 01/01/02 to 12/31/. taie~ ~ ' Ml: requests a refund in the amount of $4,853.32, or such greater or other amount, toge ~ . ri'tJr b

Signature. If you are filing Form 643 to request a refund or abatement relating to a joint return, both you and your spouse must
sign the claim. Claims filed by corporations must be signed by a corporate officer authorized to sign, and the signature must be accompanied by the officer's title. ,.
Under penalties of pe~ury, i declare that I have examined this claim. including accompanying schedules and statements, and, to the best of my knOWledge and

belief, ij is true, correct, and c plete.

Date

Signature

Date

For Privacy Act and Paperwork Reduction Act Notice, see separate instrctions.

Cat. No. 10180R

Fonn 84 (Rev.

11-2005)

GOVERNMENT EXHIBIT

A43

11