Free Memorandum - District Court of Federal Claims - federal

Case 1:05-cv-01223-FMA

Document 30-20

Filed 08/22/2007

Page 1 of 14

Internal Revenue Service
271 W. 3rd St., Ste 5000 Stop 4557-WIG, mt

Department of the Treasury

Wichita, KS 67202

Date: March 24, 2005

Taxpayer Identification Number:
Person to ContactJD Number:

,.

Anthony S. Gasaway
41 S. Old Orchard, Ste B

Martie TenEyck /48-00250

St. Louis, MO 63119

Contact Telephone Number: 316-352-7336

Dear Mr. Gasaway,

We are sending you the enclosed material under the provisions of your power of attorney or other authorization on file with us. For your convenience, we have listed the name of the taxpayer to whom this material relates. If you have any questions, please call the contact person at the telephone number shown in the heading of this letter.

Thank you for your cooperation.

Sincerely,

Martie TenEyck Internal Revenue Agent

Enclosures:

~ Letter(s)
Report(s)
EXHIBIT

X Other Taxpayer's Name:

Hutton, Mark E. & Mary S.

ri :¡ D

:i

c¡

Letter 937 (8-200)
Cat No. 30760X

388

- l(pO')' ::

Case 1:05-cv-01223-FMA

Document 30-20

Filed 08/22/2007

Page 2 of 14

Internal Revenue Service
271 W. 3rd St., Ste 5000 Stop 4557-WIC, mt

Department of the Treasury

Wichita, KS 67202
Date: March 29, 2005

Taxpayer TIN:
Tax Form:

Tax Period(s):

1040 2001

Person to Contact: Martie TenEyck

Employee ID: 48-00250
Mark E. & Mary S. Hutton 7118 Clearmeadow Ct.
Telephone Number: 316-352-7336

Wichita, KS 67205

Fax Number: 316-352-7255

Dear Mr. & Mrs. Hutton:

At the request of your Power of Attorney, Tony Gasaway, through a phone call with Rick Happle on March 29th, I have changed our appointment date from April 8th to April 12th. The new appointment is as follows:

Appointment Information
Location: Internal Revenue Service
Date: Tuesday, April

12, 2005

271 W. 3rd St. N.

Time: 8:30 am

Wichita, Kansas

At this time, please provide all the information requested on Document Request #1 and

Document Request #2.
Thank you.

Sincerely,
Martie TenEyck I nternal Revenue Agent
EXHIBIT

Cc: Anthony Gasaway, Power of Attorney

:ë

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10

Rev.

0512004

389

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Case 1:05-cv-01223-FMA

Document 30-20

Filed 08/22/2007

Page 3 of 14

Internal Revenue Service
271 W. 3rd St., Ste 5000 Stop 4557-WIC, mt

Department of the Treasury

Wichita, KS 67202

Date: March 29, 2005

Taxpayer Identification Number:
Person to ContactJD Number:

-

Anthony S. Gasaway 41 S. Old Orchard, Ste B St. Louis, MO 63119

Martie TenEyck /48-00250

Contact Telephone Number: 316-352-7336

Dear Mr. Gasaway,

We are sending you the enclosed material under the provisions of your power of attorney or other authorization on file with us. For your convenience, we have listed the name of the taxpayer to whom this material relates. If you have any questions, please call the contact person at the telephone number shown in the heading of this letter.

Thank you for your cooperation.

Sincerely,
Martie TenEyck Internal Revenue Agent

Enclosures:

~ Letter(s)
Report(s) Other Taxpayer's Name:
EXHIBIT

Hutton, Mark E. & Mary S.

D D

Ù

:i

/1

Letter 937 (8-200)
Cat No. 30760X

390

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Case 1:05-cv-01223-FMA
Anthony S. Gasaway
Ailoi'"qy at Lau'
li:x CfJnlrOversy aiid Lf1lgfJl/ún

Document 30-20

Filed 08/22/2007

Page 4 of 14

'11 :-miih ÎIIl! Orci)~r(1

PIiOf'C: ~11.961.3Ai2
fu: 31ý.91/l.-i20
Ccllul.r 3 i 1.:;2~-B-'I('5

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Crr,:iil: ionyg(-i !;:ljrtw~yr~)(h",- com

April 11, 2005

VIA F cix

internal Revenue Service Attn: Maiiie TenEyck
271 W. 3rd St. Ste 5000

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!ÎP~ 1 ì Z005

Wichita, K. 67202
Rc: Request For Consents and IDR Re~ponses

!R; liii!cr' ,/ ~

S=":'~l~ ,.~ 1

Dear Ms. TenEyck:
I am in receipt of

your letters dated March 24,2005 and March 29,2005 to set an

êippoimmenl in this case, Unfortnately, when Mr. Happel rescheduled the meeting for

April 12, 200S, he was unaware thítt my wife has jury duty during this week., requiring my presence iii St. Louis for family maners. Consequently, I suggest that the meeting either occur in St. Louis this Friday or in Wichita next week. Please advise 0 (you availability

Also, I request (hat you discontinue the praclIce of contacting my client directly for no reason other than to complain of iiy allegedly infrequent coinmiinications with you, As the anachmenl to your March 241h letter siates, I have communicated with you
via telephone or lei ter on no fewer than nine (9) occasions from January 3, 2005 through

March 16,2005. I intend on cooperating in this matter. However, such inappropriate
communications by you hinders such appro;:cli

Attached hereto is a signed Foim 872-1 extending the slaruce of limitations for 2001 to December 3), 2005.

~~
Sincerely Anthony S. Gasaway
EXHIBIT
11

~ /~

391

uoS,,5(

Case 1:05-cv-01223-FMA
04/ 1 .I /2005

Document 30-20

Filed 08/22/2007

Page 5 ofm.128 14

GJ02

12: 08

T.R TRX INC ~ 13163527255

In reply refer 10:

Dapsrtsm 01 ltie Tre:l$ut-I"lem:i1 Re..enue Sorvce

Form 872-1
(Rs.. Føbl\QI" 2005)

Consent to Extend the Time to Assess Tax As Well As Tax Attributable to Items of a Partnership

4557-WiC
Taxpayer IdenUflcallon Number

Mark E Hutton and Mary S. Hutton
(Name(s))

iaxpayer(s) of 711 a Clear Meadow Court, Wichita. Kansas 67205
(NumD6r. StfOOJ. Cily or Town. Slare. zip Codo)

and the Commissioner of Internai Revenue consent arid agree to the following:

Income

(1) The amount of any Federal

iax due on any return(s) made by or

(Kind of rs;()

for the above taxpayer(s) for the penod(s) ended December 31,2001

may be assessed at any lime on or before December 31, 2005 , However, if
(Ex¡¡¡-aUon dB/O)

a notice of deficiency in tax for any such period(S) IS sent to ¡he iaxpayer(s) on or before that date, then the time for
assessing the tax will be further 6xtanded by the number of days the assessmeni was previously prohibited, plus 60 days.

(2) The taxpayer(s) may file a claim for ciedit or refund and the Service may credit or refund the tax wittin 6 months after

this agreement ends. .

Without otherwse limiting lhe applícabllity of this agreement. this agreement also extends tie period of limitations for assessing any tax (Including additions to tax and interest) attrbutable to any parnership Items (see secilon 6231 (a)(3)), affected items (see section 6231 (a)(5)), computallonal adjustments (see section 6231(a)(6)), and partership items converted to nonpartnershlp Items (see section 6231 (b)). This agreement extends the periOd for fiiing a petition for adjustment under section 6228(b) but only If a timely request for admin¡stralíve adjustent Is filed under sectlon 6227. For partnership Items which have converted to nonpartnershlP items. this agreement eX1ends the perjod for filing a suit for refund or credit under section 6532. but only if a timely claim for refund is filed for such items In accordance with paragraph (1) above. an assessment attributable to a partnership shall not terminate this agreement for other

partnerships or for iiems not attributable to a partnership. Similarly. an assessment not attributable to a partnership shall
not terminate this agreement for items attributable to a partnership,

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Your Rights as a Taxpayer
You have l/0 right to rQn.~e to extsri the period of limit;tions or limil thiS àlC11l1sIOf \0 e mutuslly ::greflO-upot"ISeue(s) or mutucilly agraÐo,uoon period

of timii. PublJc8tlofl 1035, ExendIng the ra Assessmenf PerIod. pro~i¡jes a more de(.lled e;iplanatiot" at your rlght3 and thE consequenC6G of Ihe
c)¡lct!s you may maka. It you have no! already receiviid a PubUCltiOl 1035. 1M publ1cstlon c.n be ob/dlned, frae of char¡~. from the IRS offe/1l1 who requestea lla( yo el¡¡n rrils consent or rram U'e IRS' waD site ai '( ir-,l1Q" or by calling loll tree aI1-800-S29-35 76, Signing tnls con3ent will not
deiirlvQ you of any oppool r19M~ to whlct you would olheili; be óntitled.

(SlgnaJvr Ins/ruct/onc ere on tIo beck or tns fomi)

W',lr.gol 392

C3talog Number 3173JA

Form 872-1 (Ro~. 2-2005)

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,J.=.ui-i

Case 1:05-cv-01223-FMA

Document 30-20

Filed 08/22/2007

Page 6 of 14

SIGNING THIS CONSENT WlLL NOT DEPRIVE THE TAXPAYER(S) OF ANY APPEAL RIGHTS TO WHICH THEY WOULD OTHERWISE BE ENTITLED.
....................................

YOUR SIGNATURE HERE

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

(Dete signed)

I tiiii .nl' Ll-iil I r\\l L1 nQli1lD retl to l!IQ'"'1: a:""c¡l 01 LO ~~I¡ L"'t' ß.ar~ to Mut.191,IY ~Q6.~ I~'v" ilaJ01 pcr' 01 \imo u I! ~Crn In i Fl.C ~ e:$o, tc.(ilfll.

SPOUSE'S SIG "A TURE -- _....-._.._............._........... .....-.............. ..............._.............. ............._....__.............._..

(Dele signed)

-- T:::: REP:~~==~¿...............................
650 'lcii_IIGj. I~ .ddIU.". IN i._rl.) "". be.. 1'"0. .wO 01 IM~ ~
CORPORATE
NAME

13m J\1" th..il t'~\I ~Q rigt' ~ raQi \0 IrB" ttlo ~ni cr lo limit \le enG.~!CT LC Muai1t8i1eee.'oofl letl,69 ll~O' ~"'O( cf 1Jii.. ¡¡ii Q~ 1om ~n 1.R-C. 5 ~60' (cW.j(Gl.

Jb~.~
h(:;fgriod)
(Dare signed)

i Il.. wwtil'lÌ4l I h'..lh t\ I. rw\.nj~ lD It", lt ec",ri 00 ~ ~J\ ~l1 .id~":OI~mC'D~Y ~'Q.i... '~m.~ ;;n~;., porod af ti,, ;)!I eot f-i ir !.. C

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

. u.. _. _. _. _........... .......... ............. .....__ .... ......... Un .....-.. .__.. - .... _h. ..._..... ...... _... _....... ........ ......................- ........ ......... ....

. ........ _...... .., .n.." ...... ............. ._._. ..._...... _... ..... .......-

CORPORATE OFFICER(S) SIGN HERE
I i",oj

(nllfJ)
"'..." ......_.. ~- .-'" ..' -'.'_. ............,.. ,...,.. ..... .....

.............._...._..............
(DI'J/6 signea)

c_:~...............:.....m.:.:..................:..............-

(flUe)

0'" ..r. "1111"'''1 hi\llt. rlgt to reilAC l(si;¡n 11" CONOnl or 10 limii u'" "".noo' 10 mui""y agroe..çil",'l' ,ndlO pQIOO at"mo o. 0'" IOM:n i.A.C. § 650' IC)(.i)iBj

INTERNAL REVENUE SERVICE SIGNATURE A~O TITLE
Faris R. Fink
.._.. -(OM si¡;E:;D..~:ïö-N~;;;;._--;~~..i~;t~;;i~.~;i- _.... e.............. ................ ........
BY

.. .................Mig~!?§1.A.rê.ê..P..iD:~~9.r.~.§.~!.S..~..Ç9.n:.p.ll?riÇ~.. (Division &ecutive Tllla . see IfI!Jlructions)
(DBle signed)

.._._._._...._...._...__......_._._. ....... ._..u.................. _...... ._.._....._. _.... ....... ,_u. .._................ ........... - ... ..... ......._........... ...... ...

(AvIlIOrr.cad Offcial Signature erd nue - SElti Jns1l\ctK¡rS)

Instructions
if 1I13 toMenr l, fo~

I~CDf" 1I, salJ"'mployfent ia.. or F'ICA I''" on ~p' and i~ rnDde ~i Bny ;¡e~r Is) lor ""ie" ~ Joint rtwr" w;o mod. boll' PlusbtM ¡¡rl wll" muSI sign tM Orlgln31 Jrid
rop)' 01 IiIS fO un/ll ore, eing under e pcier oí anomey. eigne aa egßf ¡Of 1M olMr Tne signaivee muBl rn:iÜ;h iha namEl ea ihey appear cri Ü1e frent of

thi' form
G.t! t. and Iha COOOf snd lhe dQfor'a apouae elecled il h:~e glM 10 \l~d pera0l9 ca~ld8,ed e~ made oroI'ljlf by each. oo¡¡ I"iuaoa!\ God wire mu-9 slqf' rhe

originai aM ropy of t..s form ul"ens ona. acting under a poer of .l1rney, ,Igns es s£8n. for 1M OIM,. Th8 .inotures mu'" malCn 1M Mlnes:J. try oppi\Jr 0"
me fin\ 01 iilø farm.

Chep\i, 41. (2, OJ .13 !iltO ¡""oivlng a ~'i1er.¡'lp or Ie ici a panr,s!lhip rslUrn. only one aulNirlzsd parmer Mad &1g'1.

Ch~pti., 42 till'". a sepÐrnre Form 812 8hOvl be compieæc tor aeC1 ponliiil ~"quefifiec paMn. sn~iy. "" fOndation manager trlBI rrBY bÐ Involvod Li ;¡ ~",;'le

irariaee1on during tr. rel I8X yeo~. Seo Ro~oou~ Ruilia 75-91. 1975-2C.6 44.
óao ir you ere 8" al10mey or 3Dent of 1M r:Jxpoyar(s). YOu msy .ig~ Ihe coo

I nrav100d ile Belion i' specifically 8ulnonzad ny II (leva, or Ðtlrney. If th~ (\or 01 ~ftorn~)i "-1;

nol prill0uily med. ytlJ mulilnCJude II ..l/ We (arm.
II Y' aro acting ¡~ a fi~uC:IBrv (such 88 El6Culor. aQmlnismito" ¡ru6ISS. SU;) end you sign inLS COf\ènl, sttch Fowi 56. NClice ConcarTJng F¡duciary ReleUc~lihlp. uni~~. II
we. pr""'OIBIY Woo.

Ii 1he ta~I'Byer \6 a CO~."lUcn. sll~ 1"'" can.onl ..lIh lIo coparIu "gmo Iollo,"od by d'B .ignaìura and u!e or lÍ9 offeOf(~1 ~,itnorl~od to ~19r,

Instructions for Internal Revenue Service Employees
Compiiita lIe DiWiIO! ExocuuVl'a n~mQ g~d tiiiO dOD&ndìng upon yr.ur dlvl~lon
II yeu Bre In:

1M Small 8usir.aisiSolr.EJ'I~ay9d Dlvi~lon. onter 1M n:rr.il ~nd \1110 Ir.r 1M :ipprcorl;,ló dlll~ion o~(:C\tl"e for yOur Oiielnece unil (s.g.. A~aa Dlracror for ,'ou' ~ro".
DirOor. CopiiilCB Pol. Dlracor. Compl13nce SSivks!.).

\h Ws~s end In's81enl Dlviilol\ erTr lhe n9ms 3nd riile lor me $proprioie dlvi.ion B""cullv8 IC' your bV~ln~~ unii (e,g" Me: Dirilor fer yo.'
31'ò~; Director. Field Compli~nCl S"lVicos)

th Urg end MidSlia Buslnaes Division, enier lie name and ~lle of ih Dlredor, Field Operallne for your InduStr
lhe Ts~ Exempt and GoWlrnmenl Eni~'es Dlvl~lon. entir!h name 9M inla for 1M aoprnprite dlllBio~ exac.Æv' ior your hur';nGl.~ ~l'ii (G.g.,

Dlracor. Exempt OrBS~IIüM: DlrfKf~r, Emii,,~.e PI~n,: Dlractol, Federal. Slela. i;rid Lccil Gcwòmmen; Oiocl.r. Indian Tnb¡¡1 Oovmmenti: OUeClr. Tai Exempt 6anco)

AJ~c~I" oN.r 11. ~gm9 "I' till 01 Iha eocrpra,a Dlrac:or. Aco""l. 00"'"'"0 Unit
TM 3¡~n;lurg ana ~Iia ~"" WIll on 'Ie"" and daioo bv Iha BppropriOlO 'ulMor;l.d ortc/òl ..lhl~ yoi d¡":3ion.

ww.ir6.¡¡civ

C.iallY Numoor J1733A

Form 872-1 (Rav, 2-2005) ¿,

393

(pO'S' ') I

Case 1:05-cv-01223-FMA

Document 30-20

Filed 08/22/2007

Page 7 of 14

Internal Revenue Service
271 W. 3rd St., Ste 5000 Stop 4557-WIC, mt Wichita, KS 67202

Department of the Treasury

"W/
Taxpayer:
Taxpayer TIN:

Date: April 12,2005

Tax Form: Tax Perlod(s):
Anthony S. Gasaway 41 S. Old Orchard, Ste B St. Louis, MO 63119

.. ~
1040 2001

Mark & Mary Hutton

Person to Contact:
Employee il:

Marie TenEyck

Telephone Number: Fax Number:

48-00250 316-352-7336 316-352-7255

Dear Mr. Gasaway:

l m sorry that you were not able to make our appointment this morning. Per your request, in your Fax dated 4111105, 1 have tried to call you to reschedule this appointment. I have left messages for you to call me.
21S\ or Monday, April 25th, here in Wichita at our offices. Please call me so that we can schedule an appointment. 1 can be reached at the above number from 7:00 am to 3:30 pm.
1 am available to meet with you on Monday, April 18,2005; Thursday, April

1 am not able to accept the Form 8721 - Consent to Extend the Time to Assess Tax as well as Tax Attributable to Items of a Parnership, as the Form 2848 - Power of Attorney, you fied to
represent the Huttons does not include the ability to discuss TEFR parership items. Please have Mr. & Mrs. Hutton sign the Form 8721 and retur it to me.

In order for you to sign the Form 8721 and for me to discuss with you the items that flow from

TEFR parnerships to the Hutton's personal tax returs, I wil need an amended Form 2848 to include the following statement: "The acts authorized by this Power of Attorney include the Representation for the purposes of Subchapter C of Chapter 63 of the Internal Revenue Code". This statement should be included on the Form 2848 on line item number 5, "Acts Authorized".
I have attached a new Form 2848 with this language included for your convenience.

Than you.
Sincerely,

Marie TenEyck

Revenue Agent #48-00250
EXHIBIT
D D

End: Form 2848

~

Cc: Mark E. & Mary S. Hutton
Rev. OS/2004

:i

/3

-

394

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Case 1:05-cv-01223-FMA

Document 30-20

Filed 08/22/2007

Page 8 of 14
OMS No. 1545-0150
For IRS Use Only

For 2848
(Rev. March 200) Dearent of the Treaury

Power of Attorney and Declaration of Representative

Received by:

Intemal RevOfue Service .. Typ or print .. Se the separate instctions.

Name

Telephone

l-. Cauton: Form Attorney be honored for any purpose other than representation before the IRS. Power of 2848 wil not

Function

Taxpayer name(s) and address Social securi number(s)
Mark E. & Mary S. Hutton 7118 Clear Meadow Ct.

1 Taxpayer information. Taxpa er(s) must si n and date this form on pa e 2, line 9.

Date / /
Employer identication

number

Wichita, KS 67205
Daytime telephone number

Plan number (if applicable)

( )
hereby appoint(s) the following representative(s) as attorney(s)-in-fact:

2 Representative(s) must sign and date this form on page 2, Part 11.

Name and address CAF No. _ __ _ __ __ __ __ .~9_a~~~?_~?_R__ _ __ __ __ ___ Anthony S. Gasaway Telephone No. ______.__~~.~~~.1:~~~~_________

41 S. Old Orchard, Suite B Fax No. ...___.m..;311:~1!l:11~g..--m----..

Name and address CAF No. .. _. _ _ __ __ m _ __ _ _ m __ __ __ __ _ _ _ __ __..._

St. Louis, MO 63119 Check if new: Address 0 Telephone No. 0 Fax No. 0
Telephone No. ____. _ ___ _ _ _ __ _.. __ __ __ __ - -.......

Fax No. _____...._._.__....__._____..__......._..

Check if new: Address 0 Telephone No. 0 Fax No. 0

Name and address CAF No. .. __ __ __ _ __ _ __ _ _ _ no _ __. __ m _ __ _.. no ___
Telephone No. m______m.......____m__.____

Fax No. __.. __ __ __.... __ _ __.... - -- -- -... --.. -- --.

Check if new: Address 0 Telephone No. 0 Fax No. 0
to represent the taxpayer(s) before the Internal Revenue Service for the following tax matters:
3 Tax matters

Type of Tax (Income, Employment, Excise, etc.)
or Civil Penalty (see the instructions for line 3)

Tax Form Number (1040, 941, 720, etc.)
1040

Year(s) or Period(s)

(see the instructions for line 3)

Income

2000, 2001 , 2002, 2003

4 Specific use not recorded on Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded
on CAF, check this box. See the instructions for Line 4. Specifc uses not recorded on CAE. . . . . . . . . ~ 0

5 Acts authorized. The representatives are authorized to receive and inspect confidential tax information and to perform any
and all acts that I (we) can perform with respect to the tax matters described on line 3, for example, the authority to sign any agreements, consents, or other documents. The authority does not include the power to receive refund checks (see line 6 below), the power to substitute another representative, the power to sign certain returns, or the power to execute a request
for disclosure of tax returns or return information to a third part. See the line 5 instructions for more information.

Exceptions. An unenrolled return preparer cannot sign any document for a taxpayer and may only represent taxpayers in
limited situations. See Unenrolled Return Preparer on page 2 of the instructions. An enrolled actuary may only represent taxpayers to the extent provided in section 1 0.3(d) of Circular 230. See the line 5 instructions for restrictions on tax matters

partners.
Ust any specific additions or deletions to the acts otherwise authorized in this power of attorney: __ __ - __ m __ __... __ __ __ - -- m

_Th~_ ~_C?t~ _ ~_~tl:_C?~!~~.a .I?x _t-l!~ _ l_C?~~_r_ ~~ .~tt~~n~\( _in~_I~~~ .t.~~. ~~P.~~~m,:t!~.1' -l.C?~ _ _ _ _ _....... - - - -.... - - - -. - - -. - - - - - - - - - - -.. - - - - - - _~~~ p.~.~~~~~~ _?!_ ~.l-~i:~i:P.~~~_~ _~! .~.~~p.!~r. ~_~ .C?! .~~~ ~!1_t_~~n.~~ _R~~~~~':. ~C?~~. - - _...... - - -- - --... - - -- - - - - - - - -. - - - --.. - - - - - - - - - - - --

-------------------------------------------------------------------------------------------------.---------------------------------------------6 Receipt of refund checks. If you want to authorize a representative named on line 2 to receive, BUT NOT TO ENDORSE

OR CASH, refund checks, initial here and list the name of that representative below.
Name of representative to receive refund check(s) ~
For Privacy Act and Paperwork Reduction Notice, see page 4 of the instrctions.
Cat. No. 11980J

Form 284 (Rev. 3-2(04)

395

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Case 1:05-cv-01223-FMA
Form 2848 (Rev. 3-20()

Document 30-20

Filed 08/22/2007

Page 9 of 14
Page 2

7 Notices and communications. Original notices and other written communications wil be sent to you and a copy to the first representative listed on line 2.
a If you also want the second representative listed to receive a copy of notices and communications, check this box . ~ 0

b If you do not want any notices or communications sent to your representative(s), check this box . ~ 0

8 Retention/revocation of prior power(s) of attorney. The ruing of this power of attorney automatically revokes all earlier
power(s) of attorney on file with the Internal Revenue Service for the same tax matters and years or periods covered by this document. If you do not want to revoke a prior power of attorney, check here. . ~ 0 YOU MUST ATTACH A COpy OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.

9 Signature of taxpayer(s). If a tax matter concerns a joint return, both husband and wife must sign if joint representation is requested, otherwise, see the instructions. If signed by a corporate officer, parner, guardian, tax matters partner, executor,

receiver, administrator, or trustee on behalf of the taxpayer, i certify that I have the authority to execute this form on behalf
of the taxpayer.

~ IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED.

Signature

Date

Title (if applicable)

DDDDD
Print Name
PIN Number

-.-..------.-.-----.-------~---------------.----.----.---.---------------

Print name of taxpayer from line 1 if other than individual

Signature

Date

Title (if applicable)

00000

Im

Print Name

PIN Number

Declaration of Representative

Caution: Students with a special order to represent taxpayers in Qualified Low Income Taxpayer Clinics or the Student Tax Clinic Program, see the instructions for Part II. Under penalties of perjury, I declare that:
. I am not currently under suspension or disbarment from practice before the Internal Revenue Service;

. I am aware of regulations contained in Treasury Department Circular No. 230 (31 CFR, Part 10), as amended, concerning the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others;
. I am authorized to represent the taxpayer(s) identified in Part I for the tax matter(s) specified there; and . I am one of the following:

a Attorney-a member in good standing of the bar of the highest court of the jurisdiction shown below. b Certified Public Accountant-duly qualified to practice as a certified public accountant in the jurisdiction shown below.
c Enrolled Agent--nrolled as an agent under the requirements of Treasury Department Circular No. 230.

d Oficer-a bona fide officer of the taxpayer's organization. e Full-Time Employee- full-time employee of the taxpayer. f Family Member-a member of the taxpayer's immediate family (Le., spouse, parent, child, brother, or sister).
9 Enrolled Actuary--nrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the
h Unenrolled Retum Pre

authority to practice before the Service is limited by section 10.3(d) of Treasury Department Circular No. 230). parer-the authority to practice before the Intemal Revenue Service is limited by Treasury Deparment
Circular No. 230, section 10.7(c)(1)(viiQ. You must have prepared the retum in question and the retum must be under examination by the IRS. See Unenrolled Return Preparer on page 2 of the instructions.

~ IF THIS DECLARATION OF REPRESENTATIVE IS NOT SIGNED AND DATED, THE POWER OF ATTORNEY WILL BE RETURNED. See the Part II instructions.

Designation-Insert
above letter (a-)

Jurisdiction (state) or
identification

Signature

Date

For 284 (Rev. 3-20()

396

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~¡ir:nv'~" U'",\ -P CTin,\ ~;('Q¿2°0001 U'J1

Filed 08/22/2007

Page 10 of 14

NO.2 24

1- ,~ ~

1'L~ ():rJ.c ,\ v' i.' í, (, vii C-

(- J .fe',')I_ ,)( ft
OMB N, 645-0150
For IRS Use o~iy
Received by:

FOfm 2848
(Rev. March 200)
Dop8lt o11M TIeBry

Power of Attorney and Declaration of Representative

lrima fìanLJ8 Soica ~ Type or print. ~ Seø the separaw instructons.
~ Power of Attorney
. Caution: Form 2848 will not be honore for any pLJrpose other than repr~S6ntatíon before the IRS.

Name (VícJ L' i ~ 'I': 'I' t-

_I -/ Î ,

TelsphonE'):1 3(,2. ï ~ :ie
Function '5' l j C,v' C' "¡

Taxpayer name(s) and address Social security number(s)
C L C: A ti (V t' fÎ () oitJ .: N V (: 5 1 f' eN K L L C

1 Tax er information. Tax a er(s) must si n and date this form on p e 2, line 9.

Dae ,:-- II \ Ie';
Employer identIfication

number
iff : /vZ5)e?f3 Plan number (if applicable)

,).. 3 3 S w 'ò ~ , "5 í P- e ~ r (' eel f- ,-

l. i it f. ì T A ) i¿s

(,-/.? 13

Daytime telephone number
(

hereby appoint(s) the following representative(s) as attorney(sHn-fact:
2 Repreentative s) must sign and date this form On page 2. Part II.
Name and address
CAF No. u ../fo c:6 ~'. f:'I 1-:'1.7. ..t

/I N7/-t'fl Y ~,(,//5/1w,- y t.1 Ç"o" r-l- dLI) o/!¿~/2()/ S'-ufi: (J

Telephone No. 3¡.1:i:.fh.-. ;)J:(~.......

Sr. ,I CI..¡ rn 0 . 3/17

Fax No. ..m__3.l.'i.:.7I.f7.-..?/..lLJ.. ....
Check if new; Address 0 Tele hone No. 0 Fax No.
CAF No. uuL73.QI,.o..1.7.U.t..l . Telephone No. J if.. ..9.(.1.. ~ .33..£.7..

o
D

Name and address
K k.- P'pd 0 A. ¡..;4 PrwL-

L/r juur#- dl-O Òl7¿'I-iI"/!() 5ul(llJ
Nama and address

~ L /rO (".

Fax No. . p' .3N... :.71£... )..iO. h.... m"
Check If new; Address 0 Telephone No. 0 Fax No. CAF No. .............. __. .... .. u u__ Telephone No. .........__

Check íf new: Address 0 Telephone No 0 Fax No.
to represent the taxpayer(s) before the Internal Revenue Service for the folloWing tax matters:

Fax No. .. u. . __ . . ........ ... . .. .

o

3 T::i. matt~rs
Type of Tax (Income, Employment, Excise, etc.)
or Civil Penalty (see the instructions for line 3)
'T-Æ-' ¿ £) /N c.-

Tax Form Number (1040, 941, 720, etc.)

Year(s) or Period(s)

(see the instructions for line 3)

/0 b,-r

c,(06" f .7/1 /J ~

4 Speific use not record on Centlized Auorization File (CAF. If the power of attorney Is for a specific use not recorded
on CAF. check this box. See the instructons for Line 4. $p6cific uses not recorded on CAF. . . . . . . . . ~ 0
5 Acts 8utori~. The representatives ar authorized to receive and inspect confidentJal tax information and to perform any

and all acts that I (we) can perform with respec to the tax matters described on line 3. for example, the authority to sign any agreements, consents, or other documents. The authority does not include the power to receive refund checks (see line 6 below), the power to substitute another representative. the power to sign certain returns, or the power to execute a request for disclosure of tax returns or return Information to a third party. See the line 5 instructions for more Information

Exceptions. An unenrolled return preparr cannot sign any document for a tapayer and may only represent taxpayers in limited situations. See Unenralleå Return Preparer on page 2 of the instrctions. An enrolled actuar may only represent
taxpayers to the extent provided in secton 10.3(d) of Clrcular 230. See the line 5 instructions for restrictions on tax matters

partners.
List any specific additions or deletions to the act otherwise authoried in this power of attorney: ..........................

6 Receipt of refund checks. If you want to authorIze a representative named on line 2 to receive, BUT NOT TO ENDORS~

OR CASH, refund checks. initial here and list the name of that representative below.
Name of representative to receive refund check(s) ~
Cdt. ND, 11980J

EXHIBIT
:ë D

For Prvacy Act and Paperwork Reduction Notice, :iee page 4 of the InstuC1ons.

b

:i

/,1

397

Case 1:05-cv-01223-FMA

Document 30-20

Filed 08/22/2007

Page 11 of 14
Page 2

Farm 2848 (Rev. 3-2004)

7 Notices and communications. Original notices and other written communications will be sent to you and a copy to the first representative listed on line 2.
a If you also want the second representative listed to receive a copy of notices and communications, check this box . ~ 0

blf you do not want any notices or communications sent to your representative(s), check this box . ~ 0

8 Retention/revocation of prior power(s) of attorney. The filng of this power of attorney automatically revokes all earlier
power(s) of attorney on file with the Internal Revenue Service for the same tax matters and years or periods covered by this document. If you do not want to revoke a prior power of attorney, check here. . ~ 0 YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.

9 Signature of taxpayer(s). If a tax matter concerns a joint return, both husband and wife must sign if joint representation is requested. otherwise, see the instructions. If signed by a corporate officer, partner. guardian. tax matters partner, executor.

receiver. administrator. or trustee on behalf of the taxpayer, i certify that I have the authority to execute this form on behalf
of the taxpayer.

~ IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED.

____ ,______d _____~-Ma~f;Hutt1J

--- ----- --------

s/il/O:;
Date

101 -e - ,. \
Print Name

Signature

Title (if applicable)

DDDDD
PIN Number
Print name of taxpayer from line 1 if other than individual

Signature

Date

Title (if applicable)

00000
Print Name
PIN Number

1:t.11

Declaration of Representative

Caution: Students with a special order to represent taxpayers in Qualified Low Income Taxpayer Clinics or the Student Tax Clinic Program, see the instructions for Part II. Under penalties of perjury. I declare that:
. I am not currently under suspension or disbarment from practice before the Internal Revenue Service;

. I am aware of regulations contained in Treasury Department Circular No. 230 (31 CFR, Part 10), as amended. concerning the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others;
. i am authorized to represent the taxpayer(s) identified in Part I for the tax matter(s) specified there; and
. I am one of the following:

a Attorney-a member in good standing of the bar of the highest court of the jurisdiction shown below. b Certified Public Accountant-duly qualified to practice as a certified public accountant in the jurisdiction shown below.
c Enrolled Agent-enrolled as an agent under the requirements of Treasury Department Circular No. 230.

d Officer-a bona fide officer of the taxpayer's organization. e Full-Time Employee-a full-time employee of the taxpayer. f Family Member-a member of the taxpayer's immediate family (i.e., spouse, parent, child, brother, or sister).
9 Enrolled Actuary-enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the

authority to practice before the Service is limited by section 10.3(d) of Treasury Department Circular No. 230). h Unenrolled Return Preparer-the authority to practice before the Internal Revenue Service is limited by Treasury Department Circular No. 230. section 1 0.7(c)(1)(viii). You must have prepared the return in question and the return must be under examination by the IRS. See Unenrolled Return Preparer on page 2 of the instructions.
~ IF THIS DECLARATION OF REPRESENTATIVE IS NOT SIGNED AND DATED, THE POWER OF ATTORNEY WILL BE RETURNED. See the Part ii instructions.

Designation-Insert
above letter (a-h)
a
b

Jurisdiction (state) or identification
MO
MO

Signature

Date

sl
Form 2848 (Rev. 3-2004)

398

Case 1:05-cv-01223-FMA

Document 30-20

Filed 08/22/2007

Page 12 of 14

FACISIMILE COVER SHEET

TO: Martie TenEyck

PHONE: 316-352-7255
Date: June 8, 2005

Pages: 3

Concen1S Summons Date of June i 3, 2005

Tony Gasaway

EXHIBIT

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k:

399

I r' , LÝ(j ./

J

Case 1:05-cv-01223-FMA
Anthony S. Gasaway
AI/orney at Law
Ta.T Co"troI1cl'Sy r.nd I.ii/gallon

Document 30-20

Filed 08/22/2007

Page 13 of 14

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June 8,2005

Ms. Manie TenEyck 271 W 3d St. Ste 5000 Wichiia, KS 67202
Re: IR Sununons Issued 10 John Livingston

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RECE'V¡:~-

J'~ :,.) L; 0 rl,o:J

Dear Ms. TenEyck:

I am in receipt the swnmonses that you issued to Mark and Ma.ry Hunon that see). many of the same documents that were provided to you on May 1 i, 2005, pursuant to IDR 1. During that conference, my clients produced many documents and objected to the production of documents that concerning transactions that occurred in years prior 10 the
years under examination. To date, the Internal Revenue Service ("Service") has not
advised my cliems of the relevancy of tho~e requests. For the following reasons my

clients will not be producing additional dociiinents on June 13, 2005, but may produce additional documents aIcr they have had sufficienltime to review the summons.
The Summo/is Seeks Improperly Records Outside The Year Under Examination

AJthough the subject summons was issued as par of the federal income tax examination of my clients' tax returns for the year ended December 31, 200l, it seeks
improperly documents relating to transactions for six years other than the year under
investigation. Such request violates Section 7602 that precludes the examin¡ition of

books and records that are neither "relevant nor material" to the year under examination.
The subject summons is analogous to that issued in United Stales v. Goldman,

637 F.ld. 664 (9(1; Cir. 1980), where ùie lower court cknied the Service's request to have the summoned party give testimony and produce books and records pertaining to years
pnor to those under examination. The Ninth Circuit upheld the denial stating that the Service canot summons records fTom a prior year unless it establishes a "realistic expectation" that those records directly impact the tax liabiliries under exainination like the s\.unmons in Goldman, the subjeci summons clea.rly falls withoiit boib case law and statutory law. \Ven asked on May 11 rh how the requests were relevam to the year under investigation, the Serce was unable to produce an explanation.
Tlie Summons 1:-' Unreasonable As To Time
To the extent that the Serice seeks records some of which fall without !DR 1,

allowing eight (8) business days to produce documents concerning more t;1an 50 requests

400
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vi) ~

Case 1:05-cv-01223-FMA

Document 30-20

Filed 08/22/2007

Page 14 of 14

is improper and again violates Section 7606 that require the time of the summons be
"reasonable under the circmnstances."

Simply by way of example, r note that we have already provided you
with the names of persons responsive to request:. i and 1. Any legal

memorandums requested in items 3, 4, 5, 6, and 7 are privileged and, as
explained to you on May 11 th, there are no brochures, economic projections, etc. As stated on May 11 t:i, all documents relating to item 10 has been provided. Items i 1, 12, and 13 are overly broad insofar as they relate to tax years other ùian 2001 and you have provided no explanation of the relevancy

for such years. Until t.he ex.plantion is re~eived, we me not obligated to
produce such documents. For item 14 and i 5, relevant brokerage statements and wire transfers were provided. I will address the remaining items in due course as the iimefraine for production is insufficIent to respond to e;ich.

If you have any questions regarding this letter, please call me at 314961-3812.
Very trly yours,

ASG:aee

401

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