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

Case 1:06-cv-00228-CFL

Document 11-5

Filed 11/16/2007

Page 1 of 16
OMB NO, 1545-0121

Form 1116
Deparment or tha Tr~sury
Internal Ravenu. SerIC.

Foreign Tax Credit
(Individual, Estate, Trust, or Nonresident Alien Individual)
~ Attach to Form 1040, 1040NR, 1041, or 990-T.

1998
~~a:~c:~o. 19

Name

Identifying number as shown on pOO. 1 o'7ax r.turn

JEROME C. JEWELL
Use a separate Form 1116 for each category of income listed below. See Categories of Income on page 3 of lhe instructions. Check only one box a ach Form 1116.

Report all amounts in U.S. dollars except where specified in Part II below. Complete this form for credit for taes on:

a CX Passive income d D Shipping income g D Lump-sum distributions (see i
b D High withholding tax interest e D Dividends from a DISC or former DISC completinglimitation form)
income 11 other income from sources

C D F' . ,. Dc' . , . . D General f ertin d,istnbutions from a foreign sales h outside the United State including income from sources inancial services income

corporation (FSC) or former FSC within U.S. possessio

i Resident of name of count US
Note: If you paid faxes to only

more than one

one foreign country or U.S. possession, use column A in Part i and line A in Part /I. i ou paid taes to

foreign countr or U.S, possession, use a separate column and line for each countr or possession. Figuring Taxable Income or Loss From Sources Outside the United States for Categor C Foreign Country or U.S. Pos ssion
A
Enter the name of the foreign countr or U.S.

Total
C
(Add cols. A, S, and C.)

B

possession
Gross income from sources within country shown above
and of the type checked above:

Deductions and losses:
2 Expenses definitely related to the income on line 1

(attach statement)
3 Pro rata share of other deductions not definitely

related:
a Certain itemized deductions or standard deduction
b Other deductions (attach statement) .

c Add lines 3a and 3b . '

d

280411. .000000

4

5

6

6
7

Foreign taxes paid or accrued
In U.S. dollars

(q) Other foreign
taxes p aid or

(u)Other
Taxes withheld at source on:

foreign
taxes paid or

(v) Total foreign taxe s paid or
accrued (add co Is.

accrued
(p) Inter..t

accrued

(r) Dividends (5) ~o"Ç~I~i~d (t) Interest

(r) through (u))

C, column v. Enler the total here and on iine 9, page 2

8

ark Reduction Act Notice, see page 1 of separate Instructions.

Form 1116 (1998)

Bi 1501

11.03.98

19

Exhibit 2, Page 16 of 31

Case 1:06-cv-00228-CFL
F.om 1116 (1998) JEROME C. JEWELL
IPart,iul Figuring the Credit

Document 11-5

Filed 11/16/2007

Page 2 of 16
Page 2

9 Enter amount from line 8. These are your total foreign taxes paid or accrued
for the category of income checked above Part I

9
10
11

10 Carryback or carryover (attch detailed computation)
11 Add lines 9 and 10
12 Reduction in foreign taxes

12
13

13 Subtract line 12 from line 11. This is the total amount of foreign taxes available for credit .. ,..,.., ..... ....' ....
14 Enter amount from line 7. This is your taxable income or (loss) from sources outside the
United States (before adjustments) for the category of income checked above Part i. .,....."" ' 14

15 Adjustments to line 14 ... .....
16 Combine the amounts on lines 14 and 15. This is your net foreign source taxble income. (If the result is zero or less, you have no foreign tax credit for the category of income
you checked above Part i. Skip lines 17 through 21.) ......., ........

15

,..IJ
1171
18

17 Individuals: Enter amount from Form 1040, line 37. If you are a nonresidenl alien,
enter amount from Form 1040NR, line 36. Estates and trusts: Enter your
taxable income without the deduction for your exemption ............ "...."......,

Cautio n: If you figured your ta using the special rates on capital gains, see instrctions.
18 Divide line 16 by line 17. If line 16 is more than line 17, enter the figure '1' ..

19 Individuals: Enter amount from Form 1040, line 40, less any amounts on Form 1040, lines 41 through 45, and any
mortgage interest credit (from Form 8396) and District of Columbia first-ime homebuyer credit (from Form 8859) on line 47. 11 you are a nonresident alien, enter amount from Form 1040NR, line 39, less any amount on Form 1040NR, lines 40, 41,42, and any mortgage interest credit (from Form 8396) and District of Columbia firsHime homebuyer credit
(from Form 8859) on line 44,
Estates and trusts: Enter amount from Form 1041, Schedule G, line lc, or Form 990-T, lines 36 and 37 ..... .......... ' 19

20 Multiply line 19 by line 18 (maximum amount of credit) .,.., ....... .... ...... ... .................. 20

21 Enter the amount from line 13 or line 20, whichever is smaller. If this is the only Form 1116 you are completing, skip lines 22
throuah 29 and enter this amount on line 30. Otherwise. comnlete the annrooriate line in Part iV ," . .,.. . 21

I"päf.IVi

Summary of Credits From Separate Parts II
..

22 Credit for taxes on passive income

...........

..... .
... ......

............ ....
... ...........
,

22
23

O. O.

23 Credit for taxes on high withholding tax interest 24 25
Credit for taxes on financial services income

.... ...... . .......... ......... ............. .....

24

O.
O. O. O. O.
o.
.... -

Credit for taxes on shipping income

..... ...... .

....... ......

........ ..... .

25
.....

26 Credit for taes on dividends from a DISC or former DISC ......
27

............... .
....,. .

26 27

Credit for taes on certin distributions from a FSC or former FSC .. '

........... .

28 Credit for taxes on lump-sum distributions ............ 29 Credit for taxes on generallimitation income (all other income from
sources outside the United States)

.......... .

28
29

.. ........ .......... .
..... ,.. .......... ......... .

......,..... ...........".
.,..... ........

30 Add lines 22 through 29 ...

........

........ .

30
31

O.

31 Reduction of credit for international boycott operations ....................,...,., ......... .."...... ....... . 32 Subtract line 31 from line 30. This is your foreign tax credit. Enter here and on Form 1040, line 46; .'.... Form 1040NR. line 43' Form 1041, Schedule G, line 2a' or Form 990-T line 39a

..........
.....

.

32

O.

si 1511

11-03-QB

20

Exhibit 2, Page 17 of 31

Case 1:06-cv-00228-CFL

Document 11-5

Filed 11/16/2007

Page 3 of 16
OMS No. 1545.0121

ALTERNATIVE MINIMU TAX

Form 1116
Deparent of the Trea
Interal Revenue Servlce

Foreign Tax Credit
(Individual, Estate, Trust, or NonresidentAlien Individual)
~ Attach to Form 1040, 1040NR, 1041, or 990-T.

1998
~:i~e;~c. 19

Name

Identifying number as shown on page i of yor tax return

IPart1'1 Figuring Taxable (ncorne or Loss Frorn Sources Outside the United States for Categor Checked Above Foreign Countr or U.S. Possession
A
j

Total
(Add cols. A, B, and C.)

B

C

Enter the name of the foreign countr or U.S.

possession .. ...... ................,... .....................
1

~

!vARIOUS

Gross income from sources within country shown above and of the type checked above:

Deductions and losses:
2 Expenses definitely related 10 the income on line 1 ....... . ....... ....... (attach statement) 3 Pro rata share of other deductions not definitely
related:

...,

.'

,,'
O.

1 .., .',.,

I,,'; ..'

a

Certain itemized deductions or standard deduction

b Other deductions (attach statement) ,

......
..... .......

c Add lines 3a and 3b ....... .
d Gross foreign source income
... .......

565. a. 565.

e
f
9

Gross income from all sources

................ ....... .
.........
:

280411.
,d "

Divide line 3d by line 3e.
Multiply line 3c by line 31

. ..........
'".'

...... 4 Pro rata share of interest expense:

." ',""

,',

."',

"

a Home mortgage interest
(Use worksheet on page 7 of the instructions)

.......

.....

...... 5 Losses from foreign sources ... ......... ....... . .... .... .. ..... 6 Add lines 2, 30, 4a, 4b, and 5 7 Subtract line 6 from line 1. Enter the result here and on line 14, page 2 fpårtUI Foreign Taxes Paid or Accrued
b Other interest expense.........
Credit Is claimed for taxes

a.
O.
..

~

6 7

Foreign taxes paid or accrued
In foreign currency
Taxes withheld at source on:
In U.S. dollars

(you must
~ check one)

§ (k)OO Paid
8

(q) Other foreign
taxes paid or

Taxes withheld at source on:
(r) Dividends

(u) Other foreign
taxes paid or

taxes paid or accrued (add cols.

(v) Total foreign

liD Accrued
(m) Date paid or accrued
(n) Dividends

(0) ~oy.ili:.d

(p) Int....!

accrued

(s) ~o";~ilí~d

(t) Interest

accrued

(r) through (u))

A

I 1 I

I I I

B

C 8

Add lines A through C, columnM Enter the total here and on line 9, paae 2

., ~18
FOOm 1116 (1QQ8)

LHA For Paperwork Reduction Act Notice, see page 1 of separate Instructions.
811501

11.03.QB

21

Exhibit 2, Page 18 of 31

Case 1:06-cv-00228-CFL
Farm 1116 (199B) JEROME C. JEWELL
I Part ~I1

Document 11-5

Filed 11/16/2007

Page 4 of 16
Page 2

ALTERNATIVE MINIMU TAX
Figuring the Credit
9
10
11

9 Enter amount from line 8. These are your total foreign taxes paid or accrued
for the category of income checked above Part I

10 Carryback or carryover (attach detailed computation)

11 Add lines 9 and 10
12 Reduction in foreign taxes

12
13

13 Subtract line 12 from line 11. This is the total amount of foreign taxes available for credit 14 Enter amount from line 7. This is your taxable income or (loss) from sources outside the
United States (before adìustments) for the category of income checked above Part i.

14
15

15 Adjustments to line 14 .' 16 Combine the amounts on lines 14 and 15. This is your net foreign source taable income.
(If the result is zero or less, you have no foreign tax credit for the category of income

you checked above Part I. Skip lines 17 through 21.)
17 Individuals: Enter amount from Form 1040, line 37. If you are a nonresident alien,
enter amount from Form 1040NR, line 36. Estates and trusts: Enter your
...... ......... "................. taxable income without the deduction for your exemption Caution: If you figured your ta using the special retes on capital gains, see instrctions. 18 Divide line 16 by line 17. If line 16 is more than line 17, enter the figure '1' ...

16

17

21

584.
18

19 Individuals: Enter amount from Form 1040, line 40, less any amounts on Form 1040, lines 41 through 45, and any
mortgage interest credit (from Form 8396) and District of Columbia first-time homebuyer credit (from Form 8859)

on line 47. If you are a nonresident alien, enter amount from Form 1040NR, line 39, less any amount on Form 1040NR,
lines 40, 41,42, and any mortgage interest credit (from Form 8396) and District of Columbia first-time homebuyer credit

(from Form 8859) on line 44.
Estates and trusts: Enter amount from Form 1041, Schedule G, line lc, or Form 990-T, lines 36 and 37
20 Multiply line 19 by line 18 (maximum amount of credit) , .,..... ' ..'

19

53058.

20
21

21 Enter the amount from line 13 or line 20, whichever is smaller. If this is the only Form 1116 you are completing, skip lines 22

throu h 29 and enter this amount on line 30. Otherwise com lete the a ro riate line in Part IV ..,

I. RarflVI
22

Summary of Credits From Separate Parts II
.,- . .... .........

Credit for taxes on passive income

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

. ....

22
......

O.

23 Credit for taxes on high withholding tax interest

.............

23
24 25

O.
O. O.

24 Credit for taxes on financial services income ....,........ ...... ....

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

25 Credit for taxes on shipping income

.......... .

...........
. .....

26 Credit for taxes on dividends from a DISC or former DISC 27 Credit for taxes on certin distributions from a FSC or former FSC ,

....

......

26
27

O. O. O. O.
30
......
31

......... ............. . ...

.,........ ...,...... ..... 28 Credit for taxes on lump-sum distributions ..... 29 Credit for taxes an generallimitation income (all other income from ..... sources outside the United States) .............. ...... ........-- .......... ...........,............,...

28 29

30 Add lines 22 through 29

........ ........

..... .. .................,....,...

O.

31 Reduction of cred it for international boycott operations

..........................
line 39a

.......... ...... . .......
line 46;

.... ......... ,...

32

Subtract line 31 from line 30. This is your foreign tax credit Enter here and on Form 1040,

~

32

O.

Form 1040NR line 43° Form 1041, Schedule G, line 28' or Form 990.T,

811511 1 i~03-g8

22

Exhibit 2, Page 19 of 31

Case 1:06-cv-00228-CFL

Document 11-5

Filed 11/16/2007

Page 5 of 16

(Rev. Oclobei ,gg8)

Form 8283
Deparment of the Treasury IntBfnal Revenue Serice

Noncash Charitable Contributions
~ Attach to your tax return if you

OMB. No, 1545.DQ08

claimed a total deduction of over $500 for all contributed ro e .

Attachment

Sequence No. 55

Name(s) shown on your income tax return

Identifying number

EROME C. JEWELL
Note: Figure the amount of your contrbution deduction before completing this form. See your ta retum instrctions.

Section A. List in this section only items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also, list certain publicly traded securities even if the deduction is over $5,000.

IPârtLI Information on Donated Propert - If you need more space, attach a statement.
1

(a) Name and address of the
donee oroanization

(b) Description of donated propert

A

GROUP HEALTH FOUNATION

SEATTLE

WA

HEARING AIDS

B

c
0
E

Note: /f the amount vou claimed as a deduction for an item is $500 or less YOU do not have to complete columns (dJ, (e). and (f.

A
R

09/01/98

(c)Date of the cotnbutlon

~in donor ~quir~d, ,Date, mo.

(e)H~vwd:;~lred

(f)ad u:sted cost or Donor's basis

(g)Fair maret value

(h) Method used tovalue maret deterine the 'air

VAR.

a?URCHASE

4510.

565.

'fHRI FT SHOP VALUE

c
D E

I'Paït,1i1 Other Information. Complete line line 3 if conditions were attached to a contribution listed in PartPart i. Complete 2 if you gave less than an entire interest in propert listed in i.
2 If, during the year, you contributed less than the entire interest in the propert, complete lines a-e.

a Enter the letter from Part I that identifies the propert ~ . If Part II applies to more than one propert, attach a separate statement.

b Total amount claimed as a deduction for the propert listed in Part I: (1) For this tax year ~ (2) For any prior tax years ~
Name and address of each organization to which any such contribution was made in a prior year (complete only if different from the
donee organization above):
Name of charitable organization (donee)

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

City Of town, state, and zip code

d For tangible propert, enter the p lace where the property is located or kept ~
, e Name of any person other than the donee organization having actual possession of the propert ~

3

If conditions were attached to any conlribution listed In Part i, answer questions a - c and attach the required statement.
a
b

Yes

No

Is there a restriction, either temporary or permanent, on the donee's right to use or dispose of the donated property? ...
Did you give to anyone (other than the donee organization or another organization participating with

"....

. ....

.... .........

the donee organization in cooperative fundraising) the right to the income from the donated property or

to the possession of the propert, including the right to vote donated securities, to acquire the

c

property by purchase or otherwise. or to designate the person having such income, possession, or right ..... ...... ...... ...".. ........ to acquire?, Is there a restriction limiting the donated propert for a particular use?
Form 8283 (Rev. 10-98)

LHA For Paperwork Reduction Act Notice, see separate instructions.
B1QQ31

11.14.QB

23

Exhibit 2, Page 20 of 31

Case 1:06-cv-00228-CFL

Document 11-5

Filed 11/16/2007

Page 6 of 16
OMS No. 1545-0881

For'm 8271
(Rev. July 1998)
Deparent of the Treary
Intarnal Revenue Serice

Investor Reporting of Tax Shelter Registration Number
.. Attach to your tax. return
Investor's identifyng number

Attchment Sequence No. 71
InvestOf's ta year ended

Investor's name(s) shown on return

JEROME C. JEWELL
(e) Tax Shelter Name
1

-_._--

12/31/98
(c) Tax Shelter Identifying Number

(b) Tax Shelter Registration

Number (11-digit number)

RACHO CALIFORNIA PARTNERS-II
2

86316000842

-

3

4

5

6

7

B

9

10

Form 8271 (Rev. 7-98)
LHA B1gg21 OB.24.gB

24

Exhibit 2, Page 21 of 31

Case 1:06-cv-00228-CFL

Document 11-5
,.

Filed 11/16/2007

Page 7 of 16

OMS No. 1545.019'

Form 4952
Deparent of tho Treary
Internal Revenue Seice (99)

Investment Interest Expense Deduction
~ Attch to your tax return.

1998
~:~;'c:n~o 72

Name(s) shown on return

Identifyng number

JRROME C. JEWELL
l'pãÏ''tsl:l Total Investment Interest Expense
1

Investment interest expense paid or accrued in '998. ......................................................

.... ...............

1

2 3

Disallowed investment interest expense from 1997 Form 4952, line 7...............S.'ßE....S.'lAT,E.l1E,N'r..
Total

,~....
...

2 3

1584.

Investment Interest expense. Add lines 1

and 2

.,.........................................................................

1584.

hPaJ:,'I(';1 Net Investment Income

4a

Gross income from property held for investment (excluding any net gain from the disposition of
propert held for investment)

.......,...,..........."....,.......... ,.........."..',.............' ,S,E,E. .S,TA 'l.El1E.N'l.. .to.
4b

4a
.

2387 .

b Net gain from the disposition of property held for investment...........................

2178

STMT 11

c Net capital gain from the disposition of property held for investment ...............
d Subtract line 4c from line 4b. If zero or less, enter .0. ........... ......"....

4c

2178 .
4d
0 .

......................................."..............,....

e Enter all or part of the amount on line 4c that you elect to include in investment income. Do not .... ..................... .......................... ............... enter more than the amount on line 4b ............ "..........
f

~

4e
4f
5

Investment income. Add lines 4a, 4d, and 4e

......

..... ......................................................,............ ............

2387 .

5 6

.... ..........,............... Investment expenses ..................... ......,.............."..........................,.,...........,. ............

Net Investment income. Subtract line 5 from line 4f, If zero or less, enter .0. ....... ...........................

6

2387.

IPaftml1 Investment Interest Expense Deduction
7 Disallowed investment Interest expense to be carried forward to 1999. Subtract line 6 from line 3.

If zero or less, enter .0. .............. .............................. .................' ................... ...............
8
Investment interest expense deduction. Enter the smaller of line 3 or 6 .........................

7

o.

8

1584.

LHA For Paperwork Reduction Act Notice, see separate instructions.
aiaG01

Form 4952 (1998)

11.14-9B

25

Exhibit 2, Page 22 of 31

Case 1:06-cv-00228-CFL

Document 11-5

Filed 11/16/2007

Page 8 of 16
OMS No. 1545-1008

F~rm 8582
Deparment af the TrBary
Internal Revenue Serice (gg)

Passive Activity Loss Limitations
~ See separate Instructions.
~ Attach to Form 104 or Form 1041.

1998
~~:ic':~o. 88
Identifying number

Name(s) shown on return

JEROME C. JEWELL
¡pârt!l 1998 Passive Activity Loss
Caution: See the instrctions for Worksheets 1 and 2 on page 7 before completing Part I

Rental Real Estate Activities With Active Participation (For the definition of active participation see
Active Participation in a Rental Real Estate Activity in the instructions,)

1a Activities with net income (enter the amount from Worksheet 1,
b Activities with net loss (enter the amount from Worksheet 1,

column (a)) ........,............................................................................... ............

1a
1b

coiumn (b)) ........ ......... .....,...., ....,.."..... ....... ....., .,.. ,. .............."........"......... ...

c Prior years unallowed losses (enter the amount from Worksheet 1, column (c)) . ......... ...........-- ...............................................,.., .................
d Combine lines 1a, 1b, and 1c...
All Other Passive Activities

1c

.......... ......

...... "....... .............. .

.......... .

........

..

1d

2a Activities with net income (enter the amount from Worksheet 2,
b Activities with net loss (enter the amount from Worksheet 2,

column (a)) .......".........,........................................... .......... ..... ............

2a
... .....

8721.
.

~~~........,.......,...."...,.....,..."...,....,......."..........,.

................

2b

~i 8 66. ~
~3907. ~
2d

c Prior year unallowed losses (enter the amount from Worksheet 2, column (c)) .,...,.,........,........,..........,.... ........................... .........,. ... .
d Combine lines 2a, 2b, and 2c .... 3
'"''
'" ...........

2c

......, ".............. ..... ....... , ..",,,........... .....,.. ....". .............
losses are allowed, including any prior year

2948. 2948.

Combine lines 1 d and 2d. If the result is net income or zero, all

If this line and line 1 d are losses, 00 to line 4. Otherwise, enter .G. on line 9 and 00 to line 10 . ¡pàrtirl Special Allowance for Rental Real Estate With Active Participation

unallowed losses entered on line 1 cor 2c. Do not complete Form 8582. Take the losses to the form or schedule you normally report them on. ......,.... ...
Note: Enter all numbers in Part /I as positve amounts, See pacie 7 of the instructions for examples.

3

4
5

Enter the smaller of the loss on line 1 d or the loss on line 3

....."...... ...... ........ ..."............"................,..,
.....
5

4

Enter $150,000. If married filing separately, see the instructions,

6

Enter modified adjusted gross income, but not less than zero .. .... .......... ........
Note: If line 6 is equal to or greater than line 5, skip lines 7 and 8, enter .0. on line 9, and then go to line 1 G. Otherwise, go to line 7,

6

7

Subtract line 6 from line 5 .............. ..............,................................
separately, see instructions

..... .....

7 8 9

8

Multiply line 7 by 50% (.5), Do not enter more than $25,000, If marred filing .., ................". ..."'" ,... ........ ....,............. ...,......."........ ...........,..... ....... .........
Enter the smaller of line 4 or line 8
..

9

....

..

..... .......

.......... ......

........

IPañiij Total Losses Allowed

10 Add the Income, if any, on lines 1 a and 2a and enter the total.
'11 Total

10

losses allowedfrorn all passive activities for 1998. Add lines 9 and 10. See the instructions

to find out how to report the losses on your tax return

11

5773.
Form 852 (1998)

LHA For Paperwork Reduction Act Notice, see separate instructions.

81Q761 02.16.QQ

25. i Exhibit 2, Page 23 of 31

Case 1:06-cv-00228-CFL

Document 11-5

Filed 11/16/2007

Page 9 of 16

Form 1116
NAME

U.S. and Foreign Source Income Summary

JEROME C. JEWELL
INCOME TYPE
TOTAL

FOREIGN

U.S.

PASSIVE

Compensation
D Ivl de ndslD I strl b uti ons

Interest
Capital Gains
B usiness/Professlon

232241. 144. 2243. 45640.

232241. 144. 2243. 45640.

RentIoyally
StatelLocal Refunds
Partnership/S Corporation
T rusllstate

Other Income
Nontaxable Income

143.

143.

Gross Income

280411.
34741.

280411.
34741.

Less:
Section 911 Exclusion
Capital Losses

Capital Gains Tax Adjustment
Nontaxable Income

Totai Income - Form 1116
Deductions:

245670.
974.

245670.
974.

BusinesslProfession Expenses
RenVRoyalty Ej(penses

Partnershlp/S Corporation Losses
Trust/state Losses

10694.

10694.

Capital Losses

Non-capital Losses

Individual Retirement Account
Moving Expenses
Self-employment Tax Deduction

Self-employment Health Insurance
Keogh Contributions
Alimony
Forie ited Interest

Foreign Housing Deduction

Other Adjustments
Capital Gains Tax Adju stment

Total Deductions
Adjusted Gross Income
Less Itemized Deductions:

11668.

11668.

234002.
15679. 1584. 4207. 21470.
212532.

234002.

Specifically Allocated
Home Mortgage Interest

l5679.

Othe r Interest
Ratably Allocated

Total Adjustments to Adiusted Gross Income
Taxable Income Before Exemptions

1584. 4207. 21470.

212532.

09.03.ge

827931

26

Exhibit 2, Page 24 of 31

Case 1:06-cv-00228-CFL

Document 11-5

Filed 11/16/2007

Page 10 of 16

Form 1116
NAME

Allocation of Itemized Deductions

JEROME C. JEWELL
Total
Itemize d

Itemized Deductions
After Sec. 68

Form 1116

Deductions

Reduction

Specifically U.S.

Specifically Foreign

Ratable

Taxes ... ......... ...... . ......... ........
Interest - Not Including Investment

4337. 18269. 565.

3722. 15679.

3722.

Interest

......

.."....
......
....

15679.

Contributions

........

485.

485.

Miscellaneous Deductions Sub ject to 2% . .......
Other Miscellaneous Deductions Not

Including Gambling Losses ......

Foreign Adjustment ,

............ . .....

Total Itemized Deductions
Subject to Sec. 68,......

.,.......... .

23171.

19886.

Add Itemized Deductions
Not Subject to Sec. 68:

Medical/Dental
Investment i nteresl .....
Casualty Losses

........ ..,....

1584.

1584.

1584.

... ....

...".

.....

Gambling Losses .',

Foreign Adjustment ...
Total

Itemized Deductions

....

24755.

Total Allowed on Schedule A .'

21470.

17263.

4207.

827871 OQ-03.98

27

Exhibit 2, Page 25 of 31

Case 1:06-cv-00228-CFL
JEROME C. 'JEWELL
FORM 1040

Document 11-5

Filed 11/16/2007

Page 11 of 16

PENSIONS AN ANITIES

STATEMENT

i

OFFICE OF PERSONNEL MAAGMENT
AMOUN RECEIVED THIS YEAR NONTAXBLE AMOUNT
AMOUNT INCLUDED IN FORM 1040, LINE 16B
TOTAL INCLUDED IN FORM 1040, LINE 16B

143. 143.

143.

28

STATEMENT(S) 1

Exhibit 2, Page 26 of 31

Case 1:06-cv-00228-CFL
JEROME C. JEWELL
FORM 1040

Document 11-5

Filed 11/16/2007

Page 12 of 16

PERSONAL EXEMPTION WORKSHEET

STATEMENT

2

1. is THE AMOUNT ON FORM 1040, LINE 34, MORE THA THE AMOUNT SHOWN ON LINE 4 BELOW FOR YOUR FILING STATUS? NO. STOP. MULTIPLY $2,700 BY THE TOTAL NUER OF EXEMPTIONS CLAIMED ON FORM 1040, LINE 6D, AN ENTER THE RESULT ON LINE 38.

YES. GO TO LINE 2.
2. MULTIPLY $2,700 BY THE TOTAL NUBER OF EXEMPTIONS CLAIMED

ON FORM 1040, LINE 6D . . . . . . . . . . . . 2700 .

3. ENTER THE AMOUNT FROM FORM 1040, LINE 34 . . 234002.

4. ENTER THE AMOUNT FOR YOUR FILING STATUS 124500.

MARIED FILING SEPARTE $ 93,400

5. SUBTRACT LINE 4 FROM LINE 3 .. . . 109502.
IF LINE 5 IS MORE THA $122,500 ($61,250 IF MARIED FILING SEPARTE) ENTER ZERO

MAIED FILING JOINT OR WIDOW(ER) $186,800

HEAD OF HOUSEHOLD $155,650

SINGLE $124,500

6. DIVIDE LINE 5 BY $2,500 ($1,250 IF MFS) 44.
7. MULTIPLY LINE 6 BY 2% (.02) AN ENTER THE RESULT

ON FORM 1040, LINE 38.

8. MULTIPLY LINE 2 BY LINE 7 ..... . . . 2376.
9 . SUBTRACT LINE 8 FROM LINE 2. TOTAL TO FORM 1040, LINE 38.
STATEMENT

AS A DECIMAL . . . . . . . . . . . . 0 . 88

324.

FORM 1040

WAGES RECEIVED AN TAXES WITHHELD
FEDERAL

3

STATE CITY

T S EMPLOYER i S NAME

AMOUNT

TAX

TAX SDI FICA MEDICARE
339l.

PAID

WITHHELD

T ACCI
TOTALS

232241.

56186.
56186.

WITHHELD TAX W/H TAX TAX 3391. 4241.
4241.

232241.

29

STATEMENT (S) 2, 3

Exhibit 2, Page 27 of 31

Case 1:06-cv-00228-CFL
JEROME C. JEWELL

Document 11-5

Filed 11/16/2007

Page 13 of 16

SCHEDULE A

POINTS NOT REPORTED ON FORM 1098
AMORT.

STATEMENT

4

DATE REDESCRIPTION
REFINANCE
FINANCED

TOTAL PERIOD AMORTIZATION POINTS /MOS . THI S YEAR

11/29/93

2500. 360 83.
STATEMENT
AMOUNT

TOTAL TO SCHEDULE Ai LINE 12

83.

SCHEDULE A

INVESTMENT INTEREST

5

DESCRIPTION

CURRENT YEA MAGIN INTEREST
DISALLOWED INVESTMENT INTEREST PRIOR YEARS
TOTAL TO SCHEDULE Ai LINE 13

1584. 1584.

SCHEDULE A

MEDICAL AN DENTAL EXPENSES

STATEMENT
AMOUNT

6

DESCRIPTION

PRESCRIPTION MEDICINES AN DRUGS LONG-TERM CARE EXPENSES
TOTAL TO SCHEDULE A i LINE 1

76. 9000.
9076.

30

S T A TEMENT ( S) 4, 5 i 6

Exhibit 2, Page 28 of 31

Case 1:06-cv-00228-CFL
JEROME C. JEWELL
SCHEDULE A

Document 11-5

Filed 11/16/2007

Page 14 of 16

ITEMIZED DEDUCTIONS WORKSHEET

STATEMENT

7

1. ADD THE AMOUNTS ON SCHEDULE Ai LINES 4 i 9 i 14 i 18 i

191 26, AN 27 ........ . . . . . . . . . .

24755. 1584.

2. ADD THE AMOUNTS ON SCHEDULE Ai LINES 41 13 i AN 19 i PLUS AN GAMBLING AN CASUALTY OR THEFT LOSSES INCLUDED ON LINE 27 . . . . . . . . . . . . . . . . . 3. SUBTRACT LINE 2 FROM LINE 1. IF THE RESULT IS ZERO i STOP HERE; ENTER THE AMOUNT FROM LINE 1 ABOVE ON SCHEDULE Ai LINE 28 . . . . . . . . . . .

23l71.

4. MULTIPLY LINE 3 ABOVE BY 80% (.80) ..... 18537.
5. ENTER THE AMOUNT FROM FORM 1040 i LINE 34. . . 234002.
6. ENTER $124 1500 ($62 i 250 IF MARIED FILING S EP AR TEL Y ) . . . . . . . . . . . . . . . . . 1245 0 0 . 7. SUBTRACT LINE 6 FROM LINE 5. IF THE RESULT is ZERO OR LESS i STOP HERE; ENTER THE AMOUNT

FROM LINE 1 ABOVE ON SCHEDULE A, LINE 28 109502.
8. MULTIPLY LINE 7 ABOVE BY 3% (.03) . . . . . . 3285.
9. ENTER THE SMALLER OF LINE 4 OR LINE 8 . . . . 10. TOTAL ITEMIZED DEDUCTIONS. SUBTRACT LINE 9 FROM LINE 1.

3285.

ENTER THE RESULT HERE AN ON SCHEDULE Ai LINE 28 ....

21470.

SCHEDULE D

LONG-TERM CAPITAL GAINS
ACQUIRED
SOLD

AN LOSSES
COST

STATEMENT

8

DESCRIPTION
DISPOSITION OF

PRICE
O. O.

GAIN OR LOSS

28%

GAIN

11/04/91

/

/98

3225.

(3225. )
O.

INTEREST IN
INDEPENDENT DATA DISPOSITION OF

/

/98

INTEREST IN
RACHO CALIFORNIA 10 i 000 SH - ABER RESOURCES LTD NEW
F
GROWLNOLA,

08/05/94 07/03/87

VARIOUS

82490.
O.

46260.
6600.
11896.

36230.
(6600. )
(11896. )

INC 30,500 SH - GOLD PLACERS i INC

56,000 SH -

/
/
LINE 8

/98 /98

/

/80

O.

TOTAL TO SCH. D i PART

II,

82490.

67981.

14509.

31

STATEMENT (S) 7, 8

Exhibit 2, Page 29 of 31

Case 1:06-cv-00228-CFL
JEROME C. JE~ELL
FORM 4952

Document 11-5

Filed 11/16/2007

Page 15 of 16

INVSTMENT INTEREST EXPENSE
CURRENT

STATEMENT
CARRYOVER

9

DESCRIPTION

CURRENT YEA MAGIN INTEREST
DISALLOWED INVSTMENT INTEREST PRIOR YEARS

o.

1584.

TOTALS TO FORM 4952

1584.
STATEMENT 10
AMOUNT

FORM 4952

INCOME FROM PROPERTY HELD FOR INVSTMENT

DESCRIPTION
INTEREST INCOME DIVIDEND INCOME

2243. 144. 2387.

TOTAL TO FORM 4952, LINE 4A

FORM 4952

NET CAPITAL GAIN FROM THE DISPOSITION OF PROPERTY HELD FOR INVSTMENT

STATEMENT 11

DESCRIPTION
DISPOSITION OF INTEREST IN INDEPENDENT DATA SYSTEMS PARTNERSHIP DISPOSITION OF INTEREST IN RACHO CALIFORNIA PARTNERS-II
PARTNER

AMOUNT

-r3225.~
o.

10,000 SH - ABER RESOURCES LTD NEW F 56,000 SH - GROWLNOLA, INC 30,500 SH - GOLD PLACERS, INC LESS SHORT-TERM CAPITAL LOSS

36230.
-r6600 .~

-r11896.~

-r1233i.~
2178.

TOTAL TO FORM 4952, LINE 4C

32

STATEMENT(S) 9, 10, 11

Exhibit 2, Page 30 of 31

Case 1:06-cv-00228-CFL
JEROME C. JEWELL
FORM 8582

Document 11-5

Filed 11/16/2007

Page 16 of 16

OTHER PASSIVE ACTIVITIES - WORKSHEET 2
CURRENT YEAR

STATEMENT 12

PRIOR YEAR
UNALLOWED

OVERALL GAIN OR LOSS

NAME OF ACTIVITY

NET INCOME O.

NET LOSS

LOSS

GAIN

LOSS

APEX ENTERPRISES i LLC TROUBADOR I I , INC
TOTALS

",1866.::
O.

",3907.::

8721. 8721.

8721.

",5773.:: ",5773.::

",1866.::

",3907.::

8721.

FORM 8582
R R E

SUMY OF PASSIVE ACTIVITIES

STATEMENT 13

FORM

A NAME

SCHEDULE GAIN/LOSS YEAR C/O GAIN/LOSS LOSS LOSS
",1866.:: 8721.
O.

OR PRIOR NET UNALLOWED ALLOWED
",3907.::

APEX ENTERPRISES, SCH E
LLC TROUBADOR I I i INCSCH D TROUBADOR II i INCSCH E
TOTALS

",5773.:: 8721.
O.

5773.

6855.

..3907.::

2948.

5773.
5773.

PRIOR YEAR CARRYOVERS ALLOWED DUE TO CURRENT YEAR NET ACTIVITY INCOME
TOTAL TO FORM 8582 i LINE 11

33

STATEMENT (S) 12, 13

Exhibit 2, Page 31 of 31