Taxpayer ID#....: Page 1
Event Date
Case 1:06-cv-00393-LMB Document 10-2 Filed 10/26/2006 Page 1 of 6 Taxpayer name...: OR Lif( 979 - Correct Computatior 10-13-06
INTEREST AND PENALTY DETAIL REPORT TaxInterest Version 2006.4
Event s
- - - - ---- --- - -- -- ---- -- -- ---- --- ---- - --- - - -- - - ---- ---- - - ------- - - - - ---- - - - ----03-17-80 03-17-80 04-30-81 05-13-81 05-13-81 06-15-81 07-17-81 03-15-83 03-15-83 03-19-01 11-21-05 09-30-06
-:2,143.44:: -:9,405.36::
-:2.00::
Date
Amount
Balance ( 1 )
Tax Payment Payment Payment Payment Payment Payment Tax Payment
0.00 0.00
-:2.00::
0.00
IRS Check (-High Rate IRS Check (-High Rate
81,913.01) 139,272.60)
0.00 -:69,655.00:: 81,913.01 139,272.60
-:0.03:: -:707.18::
-:11,550.81:: -:11,676.16:: -:12,504.86::
-:85,713.64:: -:294,998.41:: -:202,142.79::
-:210,625.40::
Interest Computation Date
-----------------------------------------------------------------------------(1) Balance includes any interest and penalties accrued as of the Event Date
Interest Detail
- - - - - - - - -- - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - --
Interest Payment Interest
Payment Payment
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - -- - - - -- - - - - - - - - - - - - - -0.00 0.00 03-17-80 Tax
Event
Date
Rate
Base
Interest
Balance
0.00
Interest Payment Interest Payment Interest Interest Interest
Tax
Payment
Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest
04-30-81 04-30-81 05-13-81 05-13-81 05-13-81 06-15-81 06-15-81 07-17-81 07-17-81 01-31-82 12-31-82 03-15-83 03-15-83 03-15-83 06-30-83 12-31-83 06-30-84 12-31-84 06-30-85 12-31-85 06-30-86
12.00 12.00
12.00 12.00
12.00 20.00 16.00
12 - 31- 8 6
03-31-87 06-30-87 09-30-87 12-31-87
16.00 11.00 11.00 11.00 13.00 11.00 10.00 9.00 8.00 8.00 8.00 9.00
-:12,258.01:: -:12,258.01:: -:15,546.19:: 0.00 -:69,655.00:: -:85,713.64:: -:89,828.82:: -:94,949.92:: -:100,287.48:: -:105,988.77::
c:113, 045.16::
-:0.03:: -:11,55.0.83:: -:707.18::
-:2,143.44:: -:9,405.36:: -:11,550.80::
-:2.00:: -:2.00::
-:0.01::
-:125.32:: -:121.52:: -:797.95::
-:2,243.38::
-:512.45::
-:4,115.18 ::
-:119,489.81:: -:125,563.72:: -:131,391.00:: -:134,008.26:: -:136,707.62:: -:139,491.92::
EXHIBIT
-:5,121.10:: -:5,337.56:: -:5,701.29:: -:7,056.39:: -:6,444.65:: -:6,073.91:: -:5,827.28:: -:2,617.26:: -:2,699.36:: -:2,784.30:: -:3,200.13::
0.00 -:11,550.81:: -:11,676.13:: -:11,676.16:: -:11,797.68:: -:12,504.86:: -:13,302.81:: -:15,546.19:: -:16,058.64:: -:16,058.64:: -:85,713.64:: -:89,828.82:: -:94,949.92:: -:100,287.48:: -:105,988.77:: -:113,045.16:: -:119,489.81:: -:125,563.72:: -:131,391.00::
c:134, 008.26::
-:2.00:: -:2.01::
-:136,707.62:: -:139,491.92:: -:142,692.05::
j a
-A
-s-
Taxpayèr name...: OR LifE. .979 - Correct Computatior: 10-13-06
Taxpayer ID#....: Page 2
Interest Detail
INTEREST AND PENALTY DETAILDocument 10-2 Filed 10/26/2006 Page 2 of 2006.4 REPORT TaxInterest Version 6 Case 1:06-cv-00393-LMB
- - - - - - - - - - - - - - - - - - - - - - - - - - - - --- - - - - - - - - - - - -- - - - -- -- - - - - - - - - - - -- - - - - - - - - - - -- ---
Event
- - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - -- - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - ---
Date
Rate
Base
Interest
Balance
Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest
03-31-88 06-30-88 09-30-88 12-31-88 03-31-89 06-30-89 09-30-89 12-31-89 03-31-90 06-30-90 09-30-90 12-31-90 03-31-91 06-30-91 09-30-91 12-31-91 03-31-92 06-30-92 09-30-92 12-31-92 03-31-93 06-30-93 09-30-93 12-31-93 03-31-94 06-30-94 09-30-94 12-31-94 03-31-95 06-30-95 09-30-95 12-31-95 03-31-96 06-30-96 09-30-96 12-31-96 03-31-97 06-30-97 09-30-97 12-31-97 03-31-98 06-30-98 09-30-98 12-31-98 03-31-99 06-30-99 09-30-99
10.00 9.00 9.00 10.00 10.00 11.00 11.00 10.00 10.00 10.00 10.00 10.00 10.00 9.00 9.00 9.00 8.00 7.00 7.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 7.00 8.00 6.50 7.50 6.50 6.50 6.50 5.50 6.50 6.50 6.50 6.50 6.50 6.50 6.50 5.50 5.50 5.50 4.50 5.50 5.50
-:142,692.05:: -:146,283.83::
c:149, 593.72::
-:153,016.12:: -:156,910.64::
c:160, 827.22::
-:3,591.78:: -:3,309.89:: c:3,422.40:: -:3,894.52::
-:3,916.58 ::
-:146,283.83:: -:149,593.72:: -:153,016.12:: -:156,910.64:: -:160,827.22::
c:165, 298.21::
-:165,298.21:: -:169,944.69::
c:1 74,282.07::
c:4,470.99:: -:4,646.48:: -:4,337.38::
c:4, 350.
18::
-:178,632.25:: -:183,141.18:: -:187,815.36:: -:192,608.84:: -:197,416.47:: -:201,895.68:: -:206,527.44:: -:211,265.45:: -:215,509.27:: -:219,292.54:: -:223,184.90:: -:226,576.20:: -:229,952.93:: -:233,418.34:: -:236,974.93:: -:240,585.71:: -:244,171.22:: -:247,850.90:: -:252,262.32:: -:257,400.10:: -:261,558.42:: -:266,494.70:: -:270,896.40:: -:275,370.80:: -:279,856.88:: -:283,709.88:: -:288,383.02:: -:293,133.13:: -:297,868.72:: -:302,734.71:: -:307,734.99:: -:312,817.86:: -:317,871.46:: -:322,259.91:: -:326,758.17:: -:331,319.22:: -:335,015.74:: -:339,640.88::
-:4,508.93:: -:4,674.18:: -:4,793.48:: -:4,807.63:: -:4,479.21:: -:4,631.76:: -:4,738.01:: 0:4,243.82:: -:3,783.27:: -:3,892.36:: -:3,391.30:: -:3,376.73:: -:3,465.41:: -:3,556.59:: -:3,610.78:: -:3,585.51:: -:3,679.68:: -:4,411.42:: -:5,137.78:: -:4,158.32:: -:4,936.28:: -:4,401.70:: -:4,474.40:: -:4,486.08:: -:3,853.00:: -:4,673.14:: -:4,750.11:: -:4,735.59:: -:4,865.99:: -:5,000.28:: -:5,082.87:: -:5,053.60:: c:4,388.45:: -:4,498.26:: -:4,561.05:: -:3,696.52:: -:4,625.14:: -:4,740.87::
-:169,944.69:: -:174,282.07:: c:178,632.25:: -:183,141.18:: -:187,815.36:: -:192,608.84:: -:197,416.47:: -:201,895.68:: -:206,527.44:: -:211,265.45:: -:215,509.27:: -:219,292.54:: -:223,184.90:: -:226,576.20:: -:229,952.93:: -:233,418.34:: -:236,974.93:: -:240,585.71::
-:244,171.22 ::
-:247,850.90:: -:252,262.32:: -:257,400.10:: -:261,558.42:: -:266,494.70:: -:270,896.40:: -:275,370.80:: -:279,856.88:: -:283,709.88:: -:288,383.02:: -:293,133.13:: -:297,868.72:: -:302,734.71:: -:307,734.99:: -:312,817.86:: -:317,871.46:: -:322,259.91:: -:326,758.17:: -:331,319.22:: -:335,015.74:: -:339,640.88:: -:344,381.75::
- (p-
Taxpayer ID#....: Page 3
Interest Detail
Case 1:06-cv-00393-LMB Document 10-2 Filed 10/26/2006 Page 3 of 6 Taxpayer name. . .: OR Lif( .979 - Correct Computatior 10-13 -06
INTEREST AN PENALTY DETAIL REPORT TaxInterest Version 2006.4
Event
Date
Rate
Base
Interest
-:4,807.05:: -:4,807.54::
c:5, 766.97::
Balance
-:349,188.80:: -:353,996.34:: -:365,689.16:: -:371,712.62:: -:376,911.42:: -:294,998.41:: -:295,629.44:: -:299,710.82:: -:303,129.42:: 0:306,587.01:: -:309,244.22:: -:311,954.37:: -:314,718.45:: -:317,507.02:: -:319,470.23:: -:321,467.60:: -:323,499.61:: -:324,724.99:: -:325,938.29:: -:327,970.51:: -:329,209.43:: -:331,284.68:: -:333,333.08:: -:336,254.34:: -:339,233.73:: -:341,415.39:: -:202,142.79:: -:203,142.06:: -:205,408.51:: -:207,725.86:: -:210,625.40::
c:359, 763.31::
Interest Interest Interes t Interest Interest Interest IRS Check Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest IRS Check Interest Interest Interest Interest
12-31-99 03-31-00 06-30-00 09-30-00 12-31-00 03-19-01 03-19-01 03-31-01 06-30-01 09-30-01 12-31-01 03-31-02 06-30-02 09-30-02 12-31-02 03-31-03 06-30-03 09-30-03 12-31-03 03-31-04 06-30-04 09-30-04 12-31-04 03-31-05 06-30-05 09-30-05 11-21-05 11-21-05 12-31-05 03-31-06 06-30-06 09-30-06
5.50 5.50 6.50 6.50 6.50 6.50
6.50 5.50 4.50 4.50 3.50 3.50 3.50 3.50 2.50 2.50 2.50
-:344,381.75:: -:349,188.80::
c:353, 996.34::
-:359,763.31:: -:365,689.16:: 0:371,712.62::
2.50 2.50 2.50 3.50 3.50 4.50
1. 50
1. 50 1. 50
4.50 4.50 4.50 5.50
-:294,998.41:: -:295,629.44:: -:299,710.82:: -:303,129.42:: -:306,587.01:: -:309,244.22:: -:311,954.37:: -:314,718.45:: -:317,507.02:: -:319,470.23:: -:321,467.60:: -:323,499.61:: -:324,724.99:: -:325,938.29:: -:327,970.51:: -:329,209.43:: -:331,284.68:: -:333,333.08:: -:336,254.34:: -:339,233.73:: 139,272.60 -:202,142.79:: -:203,142.06:: -:205,408.51:: -:207,725.86::
81,913.01
-:5,925.85:: -:6,023.46:: -:5,198.80::
-:631.03::
-:4,081.38:: -:3,418.60:: -:3,457.59:: -:2,657.21:: -:2,710.15:: -:2,764.08:: -:2,788.57:: -:1,963.21:: -:1,997.37:: -:2,032.01:: -:1,225.38:: -:1,213.30:: -:2,032.22:: -:1,238.92:: -:2,075.25:: -:2,048.40:: -:2,921.26:: -:2,979.39:: -:2,181.66::
-:999.27::
-:2,266.45:: -:2,317.35:: -:2,899.54::
-7-
INTEREST AND PENALTY DETAILDocument 10-2 Filed 10/26/2006 Page 4 of 2006.4 REPORT TaxInterest Version 6 Case 1:06-cv-00393-LMB
raxpayer name. . .: OR Liff '.979 - Correct Computatior 10-13-06
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - Summary as of 09-30-06
laxpayer ID#....: Page 4
Amount
221,185.61 lax or IRS Check -:349,898.00:: Refund interest - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - --
Payments -:81,913.01:: 0.00
Deposits
0.00 0.00
Balance 139,272.60 -:349,898.00::
lotals
c:210, 625.40:: 0.00 c:81, 913.01:: c:128, 712.39:: ---- ---- --- - - - -- ---- ------ -- -- - - - - ----- - - -- -- ------- -- -- ---------- - ----- - -- --- ---- ---- - --- - - ----- - - -- - ---- -- - - - -- --- - -- - -- - - ---- - --- - -- -- -- -Corp refund over 10K TVS Table
Prepared using: GATT lab1e end date: 12-31-06
- ~-
Case 1:06-cv-00393-LMB 490 Activity Summary Filed 10/26/2006 Document 10-2
FED - 36-1577440 OLD REPUBLIC LIFE INS CO
Run Method: IRS Default
Page 5 of EXHIBIT 6
1120 Tax Period: 1979/12
ì~
Module Status: Open/COpen)
Interest To: 06/15/2006 GATT Method: Retain Character (New) LCU Method: Default IRS Underpay Net Star: All Dates Included
GATT Date: 01/01/1995 Amount: $10,000 LCU Interest Date: LCU Interest is OFF Overpay Net Start: All Dates Included
Date Date Transcript Start
02/16/1981 06/25/2000 03/17/1980
06/ 16/1980
09/15/1980
02/16/198 i 03/15/1980
Date Adj / End 03/15/1980 03/15/1980 03/17/1980 06/16/1980 09/15/1980
02/16/198 I
Description
150 Return Filed & Assessed Tax Liab 29 I Abatement Prior Tax Assessment
660 Estimated Tax 660 Estimated Tax 660 Estimated Tax
Susp/Equal
Principal
1,202,896.00
Balance
1,202,896.00 69,655.00 (490,345.00) (990,345.00) (1,133,241.00)
(1,09 I ,528.52)
04/30/198 i
04/30/1981
05/13/198 I 06/15/198 I 0711711981
05/13/1981 06/15/1981
176 Estimated Tax Penalty 706 Generated Overpayment Applied fr 670 Subsequent Payment
736 Generated Interest Overpayment A
(41,712.48)
(1,133,241.00) (560,000.00) (500,000.00) (142,896.00) 41,712.48 (2.00)
(55,53 I .20)
(0.03)
(77 1.36)
07/7/1981
07/17/1981 07/13/1981
05/ 15/2000
04/21/1986 04/21/1986
04/21/1986 04/12/1986
07/25/1995 07/25/1995
03/19/200 I
03/19/2001 03/10/2001
I 1/2112005
670 Subsequent Payment 07/17/1981 1010 Suspend Underpayment Interest 03/15/1983 309 Abatement of Prior Tax Assessmen 04/21/1986 1003 Refund Interest 04/2 i /1986 846 Refund of Overpayment 04/2111986 10 II Suspend Overpayment Interest 07/25/1995 1003 Refund Interest 07/25/1995 840 Manual Refund 03119/200 I 846 Refund of Overpayment 03/19/200 I 101 1 Suspend Overpayment Interest 11/2112005 840 Manual Refund
(69,655.00) 2,029.25 2,334.10
(4,363.35)
(1,091,530.52) (1,147,061.72) (1,147,061.75) (1,147,833. i i) (1,147,833.11) (1,217,488.11)
(1,2 I 5,458.86)
4,050,049.80 1,133,241.00 81,913.01
(81,913.01)
139,272.60
(1,213,124.76) (1,213,124.76) 2,836,925.04 3,970,166.04 4,052,079.05 4,052,079.05
4, I 91 ,35 1.65
Date
03/ 15/1980
03/16/1980 03/17/1980
Description
150 Return Filed & Assessed Tax Liab 29 I Abatement Prior Tax Assessment Underpay
660 Estimated Tax
Amount
1,202,896.00 (I, I 33,241.00) 69,655.00 (560,000.00) 45.80 (448,586.72) (41,712.48) (500,000.00) (948,586.72) (41,712.48) (142,896.00) (1,091,482.72) (41,712.48) 41,712.48
Factor
Interest
Balance
69,655.00
0.000657534
45.80
69,655.00(490,299.20)
03/17/1980
Added Interest
03/1811980 06/16/1980 Overpay
0.0299 I 7808
(45.80) (13,420.73)
Overpay Suspended
06/16!l980
06/17/1980 09/15/1980
660 Estimated Tax
(490,299.20) (990,299.20)
0.0299 I 7808
Overpay Overpay Suspended
660 Estimated Tax
(28,379.64)
09/15!l980
(990,299.20) (1,133,195.20)
0.050630137
09/16/1980 02/16/198 i Overpay Overpay Suspended 02/16/198 i 176 Estimated Tax Penalty 02/17 !l981 04/30/1981 Overpay 04/301198 i 706 Generated Overpayment Applied fr 05/0111981 05113/1981 Overpay 05/13/1981 670 Subsequent Payment 05/14/1981 06/15/1981 Overpay 06/15/1981 736 Generated Interest Overpayment A 06/16/198 i 07/13/198 i Overpay 07/14/1981 07117/198 i Overpay 07/17/1981 670 Subsequent Payment 07/18/198 i 12/3111982 Overpay
(55,261.92)
(1,133,195.20) (1,091,482.72) (1,091,482.72) (1,091,484.72) (1,091,484.72) (1,147,015.92) (1,147,015.92) (1,147,015.95) (1,147,015.95) (1,147,015.95) (1,147,787.3 I) (1,584,998.77)
PAGE 1 OF 2
(1,091,482.72) (2.00) (1,091,484.72) (55,531.20) (1,147,015.92) (0.03) (1,147,015.95) (1,147,015.95)
(77 i .36)
0.024000000
0.004273973
0.0108493 15
(26,195.59) (4,664.98)
(12,444.34)
(10,558.83) (1,508.40)
0.009205479
0.00 I 3 15068
(1,147,787.31) 0.248109589
(284,777.04)
Copyright ci 2001 Decision Modeling, Inc. www.taxcomps.com Release 6.15 - 7 -
06/15/2006 09:09:55 AM
Case 1:06-cv-00393-LMB 490 Activity Summary Filed 10/26/2006 Document 10-2
FED - 36-1577440 OLD REPUBLIC LIFE INS CO
Date
Page 6 of 6
1120 Tax Period: 1979/12
Description
309 Abatement of
Amount
Prior Tax Assessmen
Factor
Interest
(52,246.1 i)
Balance
(1,637,244.88) (1,706,899.88) (2,446,942.17) (2,452,971.57) (2,448,608.22) (5,116,719.55)
(5,321,484.38)
0l/0l/1983 03/15/1983 Overpay
03/15/l983
03/16/1983 04/121J986 Overpay 041J3/1986 04/21/1986 Overpay Overpay Suspended 04/21/1986 846 Refund of Overpayment 1003 Refund Interest 04/22/l986 12/31/1994 Overpay o l/O l/1995 07/25/1995 Overpay Overpay GATT 07/25/1995 840 Manual Refund 1003 Refund Interest 07/26/l995 03/l 0/200 I Overpay Overpay GATT 03/1l/200 I 03/19/200 I Overpay Overpay GATT
Overpay Suspended
(1,584,998.77) 0.032962873 (69,655.00) (1,706,899.88) 0.433559283 (2,442,578.82) 0.002468457 (4,363.35)
2,334. io
(740,042.29) (6,029.40)
03/l9/200 I
846 Refund of Overpayment 03/20/200 I 11/2l/2005 Overpay Overpay GATT I l/2l/2005 840 Manual Refund I l/22/2005 06/15/2006 Underpay
2,029.25 (2,448,608.22) (38,783.18) (5,077,936.37) 1,133,241.00 4,050,049.80 (33,009.55) (105,184.02) (50,443.06) (65,999.76) (81,913.01) 81,913.01 (50,542.65) (66,105.61) 139,272.60
19.75
1.089644028 0.048791247 0.039951771
(2,668,111.33) (1,892.28) (202,872.55)
(138,193.58)
0.529522703 0.405793031 0.001974333 0.001603882
(17,479.3 I) (42,682.94) (99.59) (105.86)
(198,355.83)
(198,56 1.28)
(116,648.27)
0.241441473
O. I 57346565
(12,203.09)
(10,40 1.49)
(139,252.85)
19.75
0.040293684
As Computed
0.80
20.54
Account Summary:
Deficiency Interest Overpayment Interest Principal Balance
Per Transcript
45.80
(4, 19 I ,397.45)
Adjustment
0.80
19.75
(0.0 I)
46.60
(4,191,377.70)
(4,191,33l.0)
(4,191,351.65)
20.54
Copyright ~ 2001 Decision Modeling, Inc. www.taxcomps.com Release 6.15
-/0 .-
06/15/2006 09: 09: 55 AM
PAGE 2 OF 2