Free Motion to Stay - District Court of Federal Claims - federal

Case 1:06-cv-00292-LJB
Department of the Treasury Internal Revenue Service
P.O. Box 17167
Stop 4041

Document 8-2

Filed 06/12/2006

Page 1 of 5

~ DEFANT

Fort Lauderdale, Florida 33318

I A
Form Number:

J EXHIBIT

!" ','

Date:

M A~ 0 3 2006 .
-,.":,,,.

Estate of Victor Posner, Deceased

.

706

Brenda Nestor, Personal Representative
1250 East Hallandale Beach Boulevard, Suite 300

ntification Number: V x - Date of Death:
11 , 2002

Hallandale, Florida 33009-464

February

Person tò Contact: Susan S. Wells Contact Telephone Number:

. ;-

Employee Identification Number:

(954)4?3-7510

65-0445

Refer Reply to:

\; ¡

4041 :kh Last Day to Fiie a Petition With
CERTIFIED MAIL.

the United States Tax Court:

AUG 0 1 2006
NOTICE OF DEFICIENCY

In accordance with the provisions of existing internal revenue laws, notice is hereby given that thè .
determination of estate tax liability of the above estate discloses a deficiency of $121,636,311.00, pluS '. .

interestto be computed at the legal rate on the amount due. This letter is_ your ,NOTICE OF .
DEFICIENCY, as required by law. The enclosed statement shows the reasons for the deficiency
. If you want to contest this determination in court before making any payment, you have the

above mailing date of this letter (150 days if addressed to you outside of the United States) to file ä .

petition with the United States Tax Court for a redetermination of the deficiency. You càn get a copy'
of the rules for filing a petition and a pètitionform you can use by writing to the address below or yoU' can get information from the court's internet site at WW.ustaxcourt.aov.
United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217

. . .-

90 daysfronf

. The Tax Court has a simplified procedure for small tax cases when the amount in dispute for eachìID . yèar is $50,000 or less. If you intendto file ä petition for multiple tax ýearsand the amount is dispùta f()r anyone or more of the tax years exceeds $50,000, this simplified procedure is not available to YOu.;.
If you use this simplified procedure, you cannot appeal the TaxCOljrt'S decision. You cal1 get .
information pertaining to the simplified procedure for small cases from the Tax Court by writing court at the above address or from the court's internet site, which is also

to the
indicated above.. '.

..' Send the completed petition form, a copy of this letter, and copies of

all statèments and/or schedules

.' you' received with this letter to the Tax Court at the above address. The Court cannot consider Y9ur case if the petition is filed late. The petition is considered timely filed if the postmark date falls w,ithin
Letter 902 (DO) (Rev.5~2004) Catalog Number 61976H. d .
,".'

Case 1:06-cv-00292-LJB

Document 8-2
2

Filed 06/12/2006

Page 2 of 5

the prescribed 90 or 150 day period and the envelope containing the petition is properly addressed with the correct postage.

, The time you have to file a petition with the court is set by law and cannot be extended or suspended. Thus, contacting thé Internal Revenue Service (IRS) for more information, or receiving other correspondence from the IRS wil not change the allowable period for filng a petition with the Tax " Court.

, If you decide not to file a petition with the Tax Court, please sign the enclosed waiver form and return it '. to us at the IRS address on the top of the first page of this letter. This wil permit us to assess the 'deficiency quickly and can help limit the accumulation of interest.
in

iou decide not to sign and return the waiver, and you do not file a petition with the Tax Court within

,the timè limit, the law reqUires us to assess

and bil you for the deficiency after 90 days from the date 'of this letter (150 days if this letter is addressed to you outside the United States). '

If you have questions about this letter, you may write to or call the contact person whose name, , . telephone number, and IRS address are Shown on the first page of this letter. If you write, please include your telephol1e number; the best time for us to call you if we need more information, and a
" cÓpy of this prefer to call and letter to help us identify youraccount. Keep the original

letter for your records. If you the telephone number is outside your local callng area, there wil be a long distance
" '.'._;"'. ~.;

charge to you.

,Thècontact person can access your tax information and help you get answers. You also have the right to còntact the office of the Taxpayer Advocate. Taxpayer Advocate assistance is not a substitute for established IRS procedures such as the formal appeals process. The Taxpayer Advocate is not ' able to reverse legally correct tax determinations, nor extend the time fixed by law that you have to file
a petition

in the U.S. Tax Court. The Taxpayer Advocate can, hòwever, see that a tax matter that may

gets prompt and proper handling. if you want Taxpayer Advocate assistance, please contact the Taxpayer Advocate for the IRS office that issued this notice of deficiency. See the enclosed Notice 1214, Helpful Contacts for Your "Notice of ' Deficiency,"for Taxpayer Advocate telephone numbers and addresses.
not have been resolved through normal channels

Thank you for your cooperation.
Sincerely,
Mark W. Everson

Commissioner
By

~ ¡J.II~(u)
Carolyn D. Heath
Acting Technical Services Territory Manager

South Atlantic Area ','
Enclosures: Waiver
Explanation of Items

Notice 1214
Letter 902(00) (Rev. 5-2004), .'

Catalog Number 61976H '

Case 1:06-cv-00292-LJB Department of the Treasury Internal Revenue Service
P.O. Box 17167
Stop 4041

Document 8-2

Filed 06/12/2006

Page 3 of 5 ;..

.

.

J

Fort Lauderdale, Florida 33318

i

Date: MAY 0,3 2006

Form Number:

709
Victor Posner, Donor, Deceased Estate of Victor Posner, Deceased
ntification Number:
- Date of Death:

Brenda Nestor, Personal Representative
1250 East Hallandale Beach Boulevard, Suite 300

Hallandale, Florida 33009-464

Person to Contact: Susan S. Wells Contact Telephone Number: (954) 423-7510

CERTIFIED MAIL

Refer Reply to: 4041 :kh Last Day to File a Petition With the United States Tax Court:

65-0445

Employee Identification Number:

AUG 0 1 2006

NOTICE OF

DEFICIENCY

In accordance with the provisions of existing internal revenue laws, notice is hereby given that the determination of YOUf gift tax liabilty for the calendar periods ended December 31, 1963, 1964, 1969,1970,1971,1972,1973,1974, 1975, 197~, 1980, 1981, 1982, 1992, 1993, 1994,1995, 2000 and 2001 discloses a deficiency in the amour:ts of $462.00, $478.00, $274.00, $1,084.00, $1,016.00, $1,223.00, $2,230.00, $2,342.00, $8;554.00, $74,656.00, $207,016.00, $254,127.00,

respectively, plus additions to the tax and interest to be computed at the legal fate on the amount due. This letter is your NOTICE OF DEFICIENCY, as required by law. The enclosed statements show the reasons for the deficiency.
If you want to contest this determination in court before making any payment, you have 90 days from the above mailng date of this-Ietter (150 days if addressed to you outside of the United States) to file a petition with the United States Tax Court for a redetermination of the deficiency.
You can get a copy of the rules for filng a petition and a petition fOfm you can use by writing to

$80,008.00, $1,096.00, $915.00, $1,057.00;$1,447.00, $45,794.00 and $5,759,514.00,

the

address below or you can get information from the courts internet site at ww.ustaxcourt.aov.
United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217

Letter 902 (DO) (Rev. 5-2004)
Catalog Number 61976H

Case 1:06-cv-00292-LJB

Document 8-2
2

Filed 06/12/2006

Page 4 of 5

. .tax year is $50,000 or less. If you intend to file a

The Tax Court has a simplified procedure for small tax cases when the amount in dispute for each petition for multiple tax years and.the amount is dispute for anyone or more of the tax years exceeds $50,000, this simplified procedure is not available to you.

, If you use this simplified procedure, you cannot appeal the Tax Courts decision. You can get information pertaining to the simplified procedure for small cases from the Tax Court by writing to the court at the above address or from the court's internet site, which is also indicated above.
Send the completed petition form, a copy of this letter, and copies of all statements and/or schedules you received with this letter to the Tax Court at the above address. The Court cannot

consider your
case if the petition is filed late. The petition is considered timely filed if the postmark date falls within the prescribed 90 or 150 day period and the envelope containing the petition is properly addressed with the correct postage.
The time you have to file a petition with the court is set by law and cannot be extended or suspended. Thus, contacting the Internal Revenue Service (IRS) for more information, or

receiving other correspondence from the IRS wil not change the allowable period for filng a
petition with the Tax Court.

If you decide not to file a petition with the Tax Court, please sign the enclosed waiver form and

return it to us at the IRS address on the top of the first page of this letter. This wil permit us to
assess the deficiency quickly and can help limit the accumulation of interest.

If you decide not to sign and return the waiver, and you do not file a petition with the Tax Court within the time limit, the law requires us to assess and bil you for the deficiency after 90 days from the date of this letter (150 days if this letter is addressed to you outside the United States).
If you have questions about this letter, you may write to or call the contact person whose name, , telephone number, and IRS address are shown on the first page of this letter. If you write, please include your telephone number, the best time for us to call you if we need more information, and a copy of this letter to help us identify your account. Keep the original letter for your records. If you

prefer to call and the telephone number is outside your local callng area, there wil be a long

distance charge to you.

The contact person can access your tax information and help you get answers. You also have the 'right to contact the office of the Taxpayer Advocate. Taxpayer Advocate assistance is not a substitute for established IRS procedures such as the formal appeals process. The Taxpayer , Advocate is not able to reverse legally correct tax determinations, nor extend the time fixed by law that you have to file a petition in the U.S. Tax Court. The Taxpayer Advocate can, however, see that a tax matter th~t may not have been resolved through normal channels gets prompt and proper handling. If you want Taxpayer Advocate assistance, please contact the Taxayer Advocate for the IRS office that issued this notice of deficiency. See the enclosed Notice 1214, Helpful Contacts for Your "Notice of Deficiency, "for Taxpayer Advocate telephone numbers and

addresses.

Lettr 902(00) (Rev. 5-2004)

Catalog Number 61976H

Case 1:06-cv-00292-LJB

Document 8-2

Filed 06/12/2006

Page 5 of 5

3

" Thank you for your cooperation.

Sincerely,
Mark W. Everson

Commissioner
By

~ J. f/¡gl¡)
Carolyn D. Heath
Acting Technical Services Territory Manager South Atlantic. Area

Enclosures:
Explanation of tax changes

Waiver
Notice 1214

Letter 902(00) (Rev. 5-2004)
Catalog Number 61976H