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

Case 1:06-cv-00096-TCW

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DEPARTMENT THE TREASURY OF INTERNAL REVENUE SERVICE Washington, 20224 D.C.
SMALLBUSINESS/SELF-EMPLOYED DIVISION

August15, 2003 Dennis Jordan 347 Darlington Way Colorado Springs, CO80906 DearMr. Jordan Wehavecompleted preliminary analysis of your offer in compromise. a Based upon your current financial condition, wehavedetermined youhavethe ability to pay that your liability in full within the time provided taw. We by havemade determination this basedon the following computations: We havereviewed financial informationsubmitted supportof your offer in the in compromise determined and the following: Total net equityin assets: Totalfuture ability to payand retire debt: Totalability to pay: Total balancedue: Amount offered: you Copies our worksheets enclosed your review. of are for If youdo not agreewith the aboveanalysis, you may provide additional documentation showing that the figures are incorrect. Youmayalso provideanyother informationyou believe weshouldconsiderin making final determination to whether accept a as to youroffer. Also enclosed worksheets are with the current information you providedover the telephone.Documentation be needed substantiate these newfigures. The will to amounts involvedare the sale of the boat andtravel trailer. Thecurrent amount child of supportyouare paying. If thesefigures are correct youmaybe able to increaseyour offer to the amount the worksheets. on If youdo not respond within 14 daysof the date of this letter, your offer cannot be recommended acceptance a FederalTaxLien will be filed. If your offer is for and rejected, youwill receiveinformationregarding to appealthat decisionto the IRS how Office of Appeals. $12,721.00 $59,328.00 $72,049.00 $51,282.00 $12,721.00

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If youwishto withdraw your offer at this time, pleasesign andretumthe enclosed withdrawal statement. signingthe withdrawal, forfeit all appeal In you rights pertaining to this offer. If a joint offer hasbeen submitted, parties on the offer must all sign the withdrawalstatement.A Federal Lien will be filed if youwithdraw Tax this offer.

2 If youwishto payyour account full, enter into an installment agreement, haveany in or questions, pleasecontact meat (916) 974-5129. Please mail all written responses to: Intemal Revenue Service Attn: M. Caldera 4330 Watt Avenue, SA-6213 North Highlands, CA95660

Sincerely,

M. Caldera Offer Specialist 68-10409

Enclosure(s): Pub I and 594 Asset/Liability Table Income/Expense Table Withdrawal Statement

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Date: August 15, 2003 ¯ TAXPAYER'S NAME: Dennis W Jordan ASSET/EQUITY TABLE (AE'r) (Rev. 10-2002) ASSETS 1. Cash/Bank Accounts 2. Offer Deposit 3. LoanValueLife Insurance 4. Pensions / IRA/401 (k) 5. RealEstate 6. Furniture/Personal Effects 7. Vehicles 8. Accounts Receivable 9. Toolsand/or Equipment Other95/wilderness 84/boat $6,500.00 $3,500.00 20 20 $5,200.00 $2,800.00 $5,200.00 $2,800.00 $132,500.00 $5,350.00 $21,000.00 20 20 20 $106,000.00 $4,280.00 $16,800.00 $132,000.00 $4,280.00 $21,000.00 Fair MarketValue QuickSate Reduction QuickSale Value Percentage Encumbrances or Exemptions NetRealizable Equity $4,721.00 EIN/TIN:

$4,721.00

Future Income Value (see Incomeand Expense Table (lET) attached) TOTAL MINIMUMVALUE Item 6 IRC6334(a)(2) allows an exemption $6,890 fuel, provisions, furniture andpersonal of for effects. Item 9 IRC6334(a)(3) allows an exemption $3,440 tools of the trade. of for

$59,328.00 $72,049.00

REMARKS:

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TAXPAYER: Dennis W Jordan INCOME/EXPENSE TABLE (lET) (Rev. 1-2001

TIN/EIN: Date: Aug

The Internal Revenue Service uses established National and Local standards for necessary living expenseswhen considering Offers in Compromise. Only necessaryliving expenseswill be allowed. Other expenses,such as charitable contributions, education, credit cards, and voluntary retirement allotments are generally not consideredas necessary living expenses. Total Income Necessary Living Expenses Source Gross Claimed Allowed 31. Wages/Salaries $7,537.00 42. National Standard $350.00 $1,497.00 Expenses 32. Wages/Salaries (Spouse) $0.00 43. Housing Utilities and $1,146.00 $1,130.00 44. Transportation 33. Interest $0.00 $902.00 $733.00 34. Net Businesslncome(from $0.00 45. Health care $225.00 $130.00 Form 433-B) 35. Rental Income $0,00i 46. Taxes $2,688.00 $1,630.00 36. Pension (Taxpayer) $0.00i 47. Court ordered payments $4,121.00 $1,121.00 37. Pension (Spouse) $0.00 48. Child/dependent care $25.00 $0.00 38. Child Suppod $0.00 49. Life Insurance $60.00 $60.00 39. Alimony $0.00 50. Secured legallyor $0.00 $0.00 3erfected debts (specify) 40. Other51. Other -

41. Total Income

$7,537.00 52. Total Expenses $9,517.00 (Line 41 minus Line 52) NET DIFFERENCE 53. Net difference times (a,b or c) = Amount that could be paid from future income: Net difference = $1,236.00 Months Amountthat could be paid = $59,328.00 48

$6,301.00 $1,236.00

NOTES:

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Dennis W. Jordan 3,#7 D~trlin~ton Wa E 80906 719-52"6-2206 719-549-3755 Ausus~ 2003 ~8, Internal Revenue Seprice Attn: t~ Caldera 4330 Watt Avenue,SA-6213 North Hi~h~ands, 95660 Ca Re: t~s. Enclosed pl.ease find a check~n the asreedamount $12.,721.00.This check of representspayment fuji for the tax years 1999,and2.000. 1 haveenclosed in a copy of tt~e agreement sent to meby the Department TheTreasuryon May of 19, 2003. Theamended form 656, wasreturned to you with myapproval of the ana{y~scomp~,eted this document. dates havebeencompliedwith per ';n A[[ your instruc~ons.

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lg

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Department

of

the

Treasury

Date

of

this

Letter:

Internal Revenue Service OIC Group 3300, Stop SA-6213 4330 Watt Ave. Sacramento, CA. 95821-7012

Person to Contact: Marianna Caldera Employee #: 68-10409 Phone#: (916)974-5129 Taxpayer ID#: Offer Number: 1000037092

DENNIS W JORDAN PO BOX 9032 PUEBLO, CO 81008 Dear Mr. Dennis Jordan, the

We amount We

have investigated your offer dated 05/30/2003 in of $12,721.00. A copy of your offer is enclosed. are rejecting the offer for the following

reason(s):

The amount offered is less potential. Copies of worksheets enclosed for your review. Based determined on the financial you can pay the

than your showing

reasonable collection our calculations are we have

information amount due

you submitted, in full.

If you disagree with our findings, please provide any additional information in writing to support your position within 30 days of the date of this letter. If you also want your case considered by the Office of Appeals, you must include a written statement in your response asking that your case be sent to the Office of Appeals after our reconsideration. If you do not send this written statement within 30 days of the date of this letter you will not receive consideration by the Office of Appeals. Include any additional information that you want Appeals to consider. You may still appeal without additional information, but including it will help us to process your request promptly. You should send a letter requesting Appeals consideration. Your written protest must include the following information: i. Your name,address,social Employer identification number; 2. A statement the Appeals 3. A copy that you Office; letter; security number (if applicable, number) and daytime telephone want to appeal the IRS findings to

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continued

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Case 1:06-cv-00096-TCW
4o The tax periods

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involved; items don't you don't agree agree with each on any with and item; that are under you

5. A list of the specific a statement of why you 6. The facts supporting don't agree with; 7. Any law or relying; 8. You must penalties other

your

position if any,

issue you

authority,

on which it

sign the letter, stating of perjury as follows:

that

is true,

"Under penalties of perjury, I declare that I have examined the facts stated in this protest, including any accompanying documents, and to the best of my knowledge and belief, they are true, correct, and complete." you, If your representative prepares and signs the protest he or she may substitute a declaration stating: i. That he or documents, she and submitted the protest and accompanying for

2. Whether he or she knows personally that the facts stated in the protest and accompanying documents are true and correct. You may represent yourself at your appeals conference, or you may be represented by an attorney, certified public accountant, or an individual enrolled to practice before the IRS. Your representative must be qualified to practice before the IRS. If your representative appears without you, he or she must file a power of attorney or tax information authorization with the IRS before receiving or inspecting confidential information. You may use Form 2848, Power of Attorney and Declaration of Representative, or any other properly written power of attorney or authorization for this purpose. Copies of these forms are available from any IRS office, or by calling 1-800-TAX-FORM (1-800-829-3676). You may also bring another person(s) with to support your position. If we don't receive your written response within 30 days from the date of this letter, our file on this offer will be closed. The date of this letter will be the legal rejection of your offer. continued on next page

date

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If you have any questions, name and telephone number are corner of this letter.

p~ease contact the person whose shown in the upper right hand

Sincere, Donna Group Seibel, Manager 94-10140

Enclosures: cc:POA

Worksheets Copy of Form

656 SB Letter 238(AOIC) (6-2002

Case 1:06-cv-00096-TCW

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Friday,

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2004, 2:13pm

REQUESTOR: ICS HISTORY CASE TIN: CASE NAME:

33073327 TRANSCRIPT DENNIS W JORDAIq

ACT DT: 08/01/2003 SYS DT: GENER~LL HISTORY

08/01/2003 CONTACT:

OTHER

CREATE

ID:

33073301

Reviewed file submitted as proposed acceptance. Review of court order for s o~s~a~ma~i~e~a~ce~s~es t~t~:~s~n~,~e~i~ed~o~Da~,~i~h~ou~h. ~0~O~8~Tha~s~$~0~0~O~a-~m~n,t~!~. Once hls obligation to pay ~t ms concluded he will have more ability to pay tax, although I believe his income tax liability will increas~ by whatever the tax would be on this spousal support because I believe mt is fully deductable by him. So...you need to take this into consideration, unless judge has ruled that he must continue paying it??? ACTION DATE: 08/01/2003 SYSTEMIC HISTORY: iKqDO REOPENING CIP INVENTORY CREATE ACCEPTED !D: 33073301 00000001

ACTION DATE: 08/01/2003 SYSTEMIC HISTORY: ENTITY CASE REOPENED

CREATE ID: 33073301 UPDATED - ICS

ACT DT: 08/05/2003 GENERAL HISTORY Need discussion of

SYS this

DT: case

08/05/2003 with gm.

CONTACT:

OTHER

CREATE

ID:

33073327

DT: 08/07/2003 GENERAL HISTORY

SYS

DT:

08/07/2003

CONTACT:

OTHER

CREATE

ID:

33073327

Discussed case with gm. $70,000 paid to tp's ex-wife does not have any consideration for accepting offer. Tp will have a large tax liability on IRA and we also need to see tp's 2002 tax return. He is on extension for 2002. PAGE 2

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OIC Case Run Date: IDRS Offer Owner Code: IAR Recd Date

History Wed Jul

Listing 28, 2004 1000037092 JORD Group 3200 Login AO Stat: O AO Disp Cd: P Cases In Appeals ID: dechaf77

Page

2

1301079032 Input Date: 02/05/2004 Thu

Offer#: Name Ctrl: Owner Name : Feb 05, 2004

Input Date: Thu Jan 15, 2004 Login ID: mxQald68 3040 mailed to taxpayer. He did not sign and return. Taxpayer now has power of attorney. Spoke with power of attorney he wants to apppeal offer. will recommend rejection of this offer. Taxpayer can full pay the tax liability. NOTE: THE FOLLOWING FILL-IN TEXT WAS USED ON THE Rej/Wthd Form 1271 Case to return to status 58. Taxpayer's power of attorney wants to appeal. NOTE: END OF FILL-IN TEXT USED ON THE Rej/Wthd Form 1271 Input Date: Wed Aug 27, 2003 o Log~i~ ~p: mxcald68 O~e~w~s~o~a~pp~e~d~ple~,,~t~e ~c~ ~a~ ~ ~e. ~aye~ ~o~d 8~o2:~ This gives the taxpayer the n~M~mg~; $ ability to full pay his tax liablity. Received a check for $12~721. 2515 completed. Input Date: Mon Jul 28, 2003 Login Recommending acceptance of increased offer. Tp assets. ID: mxcald68 is offering equity in

his

Telephone bankruptcy.was in transition taxpayer know

Input Date: Wed Jan 29, 2003 Lo~in ID: mxcald68 call from taxpayer stating he is mn notice status. A filed during the offer. Offer never returne~ probably was somewhere. Reinput correct codes to stop notices and let this was completed.

Input Date: Tue Jan 28, 2003 Login ID: drbrow49 TP CALLED WANTED TO KNOW STATUS OF OFFER. GAVE TP NAME AND NUMBER OF FIELD OFFICER THAT OFFER IS ASSIGNED TO. ALSO, TP STATES THAT THE P O BOX USED WHEN THE OFFER WAS SUBMITTED IS NO LONGER VALID. TP STATES HE WAS IN THE PROCESS OF MOVING AND THAT WAS THE REASON HE HAD A PO BOX. TP SAYS ALL INFO SHOULD BE SENT TO 360 W SAlaD TRAP LN~ PUEBLO WEST, CO 81007, WHICH IS THE SAME ADDRESS WE HAVE ON IDRS. TO TO Per Data Data Input Conversion: Conversion: Date: Tue Aug 20, 2002 Login ID: SYSTEM Changed ao asgmt cd from 1301940573 to 1301070573 Changed ow~r_cd ~rom 1301940573 to 1301070573 05, 2002 Login ID: jlever94 jlever94 kxmcdo84 jtmanu43

request, case

Input Date: Mort Aug assigned to 0573.

Rec'd

Input Date: Wed Jul 24, 2002 Login ID: built, assigned to 3357 and created cip. Input Date: Mon CHP7 BANKRUPTCY May 20, 2002 FOR 1999 AND 2002 Login 2000 Login ID: ID:

TP FILED SCH

Input Date: Tue Apr 30, C FILER. TO FIELD. AREA 13.

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DISTRICT ~as_ No

COURT, 97DR20i9

COUNTY OF

EL

PASO,

STATE OF COLOR-hDO 8

Division

PERMANENT

ORDER

in re the

Marriage

of: Petitioner,

JEN~~IFER JORDAn,, and DENNIS JORD~_M,

Responden"

THIS MATTER comes before the Court on September 18 and 19, 2000, for entry of Permanent Orders. The Petitioner, Jennifer, Jordan, appeared with counsel, Kent L. Freudenberg. The Respondent, Dennis Jordan, appeared, pro se. The Court, having following findings heard the evidence and Order. pre~ented, hereby makes and

the

!. The subject matter

Court has personal jurisdiction over

3urisdiction the matters

over the parties presented.

2~ Spousal Maintenance. The Court, applying C.R.S. §14-10114, finds that the Petitioner lacks sufficient marizal property to take care of her reasonable needs, that the Petitioner, Jennifer Jordan, is in need of additional education and/or training to sufficiently support herself. The Court finds that Respondent has sufficient ability to pay spousal maintenance. Therefore, the Court orders the Respondent, Denn!s Jordan, to pay spousal maintenance of $3,000.00 per month, beginning on October It 2000, and ending on October !, 2003. The Court denies Petitioner's request ~o make it retroactive to April, 2000. 3~ The Court finds that Respondent shall pay child support in the amount of $1,120.51, beginning October i, 2000, on the first day of each month by wage assignment, payable through the Family Support Registry, P.O. Box 2171, Denver, CO 80201-2171. The Court shall use Worksheet B with !i0 overnights, and Petitioner's income at $I,733~00 per month and Respondent's at $12,000.00 per month. The Court shall retain jurisdiction to modify child support upon emancipation of the children and change in circumstances. 4. Arreara~es. maintenance arrearage parties shall mediate financial ~nformazion 5. Attorney The issue of any child suppor~ ordered by the Court is reserved, said issue within thirty days and and proof of payment. The Court, based on the or prior and the exchange

Fees.

maintenance

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award, finds fees to both

that Petltioner current counsel

is responsible for her own attorney and prior counsel, Peter Obernesser.

6. Exchanme of Financial Information. The parties shall exchange financial information quarterly~ due April 15, July 15, October 15 and January 15, each year and provide each party with their year to date earnings as defined by C.R.S. §14-I0-I15(7)I(A), with all supporting documents. ~ 7. Custody and Parentinq Time. Parenting Responsibility and Parenting Plan agreed to with John Otto. However, since have been changes in Petitioner's residence to Yoder, Colorado. The parties shall meet resolve the changes that need to be made in and transportation because of that change. no~ remove the children from the State agreement or Court Order. The Court adopts the that the parties have that agreement, there from Colorado Springs, within thirty days to the parenting schedule The Petitioner shall of Colorado without

4. Extraordinary ExPenses and Tax ExemPtions. The parties shall share extraordinary medical and dental expenses proportionate to income, with Petitioner paying 66% and Respondent paying 34%. The Respondent, Dennis Jordan, shall be entitled to take all three personal exemptions for the children, so long as all child support payments are made for that calendar year by December 31 of that year. DONE this day of /,,, ~j,_ , 2000.

District DP~.FTED BY :

Court

Judge

K_~6~f" L/Fret g~]~erg,

#22/46

6~0 S. Cascade Ave. ,/~202 C~.!orado Springs C5~ 80903 (719) 329-0937

2

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In~rnalRevenueService AppeMs Offic~ 1244SpeerBlvd, Sure400 Denver, CO80204
Date:

Department the Treasury of Personto Contact: MichaelJeka EmployeeID Number:84-01426 Tel: (30.3) 844-2894 Fax: (303) 844-5949 ReferReplyto; AP:FW:DEN:M-RJ I~ Re: DENNIS W YORDAN Tax Period(s) Ended: 12/1999 12/2000

t-I WILLIAM MAI-LAF~E¥ 90 SOUTH CASCADE AVE., SUITE 1 I00 COLORADO SPRINGS CO 80903 Dear Mr. Mahaffey:

This refers to your offer of $12~721.00, submittedMay 2003to compromise liability for 30, your thetax period(s) ending1.2/1999and 12/2000. We sorry, but yottr offer is rejected because tax is heldto be legally due andan amount are the larger tha~ the offer appesu's be collectible. We not haveauthority to acceptan offer in to do these circumstances. Your argument your client and the Offer Speeialist entered into a bindingcontract doesnot that havemerit in this instance, meauthority to acceptan Offer in Compromise not is delegatedto Offer Specialists. Norare OfferSpecialists delegatedto eater into closingagreements, In Buesing.y 47 fed. CI 6.1_~.@~ washeldthat a binding US, it settlementwasnot enteredinto by the taxpayer's correspondence tkled "payment satisfaction document". Yourcontinuanceto raise this type argument precludesyour client's ease frombeingconsideredi~ Appealsunderthe Statementof ProceduralRules for Appealsin 26 CFR 601.106. We musttherefore ask youto pay your accountin full as.soonas possible. If youhaveany questions, please contact ~e person whosenameand telephone number shown are above.

~'~e

~udson

TeamManager, TeamI0 Dennis WJordan

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