Free Memorandum - District Court of Federal Claims - federal

Case 1:05-cv-01223-FMA

Document 30-19

Filed 08/22/2007

Page 1 of 15

Internal Revenue Service

Department of the Treasury
Refer Reply to:

Lloyd Nelson
Group:

1314
Person to Contact:

Date:

MAY 2 0 20m

Lloyd Nelson
Employee Identification Number:

Mark E & Mary S Hutton
7118 Clear Meadow Ct
Wichita, KS 67205-1058

41-03467
Contact Telephone Number:

763-549-1010 x229

Dear Taxpayers,

On May 5, 2004, the Internal Revenue Service issued Anouncement 2004-46 which provides taxpayers an opportnity to resolve their tax liabilities associated with transactions described in Notice 2000-44 ("Son of Boss"). We have enclosed a copy of Announcement 2004-46, which provides details on the settlement Election form to elect participation in the settlement. initiative. We have also enclosed a Notice of
To elect to participate, you must send written notice to the IRS on or before June 21, 2004. Complete the enclosed form and return it to the addresses indicated on the form. Please note in Section 4 that the election is
prepared under penalties of perjury.

After reviewing your election, we will notify you of your eligibility to participate. If you are eligible to participate, we will ask you to provide additional information and documentation relating to the Son of Boss mail the notification of transaction. You must submit the additional information within 60 days of the date we eligibility to you. Settlement under this initiative will be pursuant to a Form 906, Closing Agreement on Final Determination Covering Specifc Matters.

You can find more information about Anouncement 2004-46, including frequently asked questions on our web

site at http://ww.irs.gov.
Please call us at the contact number provided at the top of this letter if

you have questions.

Sincerely yours,

Robin Keenan for Lloyd Nelson
Revenue Agent

l2~ ~~
EXHIBIT
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Enclosures (2)

374

~

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(0)'
Letter 3874 (5-2004) Catalog Number 38460W

wmKMRN Document JUt'1-21-2004 12:45 Case 1:05-cv-01223-FMA BROS

30-19

Filed 08/22/2007

559 550 5450

Page 2 of 15

P.02

Department of the Treasury - Internal Revenue Service

Form 13582
(May 2004)

Notice of Election to Participate in Announcement 2004-46 Settlement Initiative
Notice of Election by June 21, 2004, will make a taxpayer ineli~ible for the settement. ,

NOTE: Failure to provide all the information required under Announcement 2004-6 for the

Section i. t:' Taxpayer Data
I elect to participate in the settlement initiative as describ~~twpu"cement 200 6 and as contained in
Internal Revenue Bulletin 2004-21 dated May 24, 200~'.r t-ll:. " _.~'-

1. Taxpayer name(s) . ",'erL ':F,:.. :=000 & Pi- C 'ì ,:,: 2 2. Taxpayer(s) identication

~ £.. tkl.i-"" ~ber (£-Iry or- S$N) i JUN 22 2004
tJh~ S. r-kHTbr0

3. Address (Stret, Cit, State, ZiP code)

-l i i e, ~~,4o (. c.T'.
lIl~ i il'? ÚJ7'lt90
6. Taxpayer currently is under Examination

,NTERNAL REVENH i: SERVICE 3l'.! 1Û - ii:i \5. FAX number

4. Daytime telephone number

14i - Q41. - b~ \
7. TEFRA partnership in which taxpayer is (was) a parter currently is under examination

o Yes (Please complete items 8 and 9.) ~o D Yes (Please complete items 10 and 11.) ~o
8. Name and address (Street, City, State, ZiP coe) of examining revenue agent for 9_ Daytime telephone number

ip¡,' ~éEI'U..Ù '4 L~T lX ?~14 J"IL lO~?0
TEFRA partn~rship

tqxpayer i .,.L. llJ~ -- 5" ¥l- lO 10

10. Name and address (Stred, City, State, ZiP code) of examining revenue agent for

N/A
12. Taxpayer received a Statutory Notice of Deficiency

DYes

TEFRA partnership received a Notice of Final Partership 13 Administrative Adjustment
14. Taxpayer has a Power of Attorney (POA)

DYes

~es (Please attach a copy,)

DNa

NOTE: For partners in TEFRA entities. the Power of Attorney must Include the following statement.

.. The acts authorized by the Power of Attorney include representation for the
purposes of Subchapter C of Chapter 63 of the Internal Revenue Code. ,.

Section II.

Related Entities

Please provide the name and TIN of all entities known to the taxpayer that directly or indirectly were partes in the Notice 2000-44 transaction.

Name

1. .fL§~~~~~ I,,~~i ..' r~o. -LL
2. 3.

ir~'-;~I':v
~.....___J_
\ '

"'I'

TIN

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Catalog No. 384623
Sheet 1 of 2
www.irs.nnv

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Received Time Jun,21. 2:35PM

375

Case 1:05-cv-01223-FMA Document 30-19 JUN-21-2004 12: 45 WORKM8N BROS

Filed 08/22/2007

559 3 of 15 Page 550 5460

P.03

Section II. Related Entities - continued
If any names in Section II (Shee/1 of 2) are TEFRA entities, please provide the name, address, and daytime telephone numbers of the Tax Matters Partner (TMP).

1. TMP n:im~ c.~t2~-no\ 0l:¡f\Ì;6L coûl~~..__
Address (Street, Cit, State, zip code)

Zi.~ ;. - - 'S. l.~-TSr: CT.

~TMP name

LJíG~. K,c.. (01'21": _ _ .. , . L

~
I T elePh)ne number

Address (street. City, State, zip code)

~TMP name
Address (street, Cit, State, ZiP code)

I TelePh)ne number

Section III.

Penalties

1. I qualify for the following penalty. (Check only one.) 0 0% . D 10% ¡Ø 20%
2. i ~id (Please CDmplete Section iV.) D did not directly or indirecty claim tax benefits in any other listed
transaction. regardless of when the transaction was listed or when the benefis were claimed.

Section IV.

Listed transactions where tax benefits were claimed, either directly or indirectly

¡.EJe. Z.£X~ - ~I --~~~-

-.

Taxpayer Attestation

AMIi j:lll.o+ l# -cI-o'i Sign ture 01 Date 1.
Signature of Tayp yer Date .
Instructions
1. Send your completed Form 13582 to:

Under penalties of perjury, i declare that I have examined this statement, and to the best of my knowledge and belief, they are true, correct, and complete.

Internal Revenue Service ATTN: Announcement 2004-46 1901 Butterfelcf Road, Ste. 310
Downers Grove, IL 60515

2. If you are under examination or if any TEFRA partnership in which you are a partner is under examination, please send a copy of this Notice of Election to the examining revenue agent.
'M,ir3.gov

Form 13582 (5-2004)
Catalog No, 384625

Sheet 2 of 2

Department of the Treasury - Internal Revenue Service

Received Time Jun.21. 2:35PM

376

Page 4 of 15

'H ' .~ ." I 1 .." .~ ~ ,"",

MIJIL Apply . ll PRIORITY Prio
UN/TED ST/JTE$ POST/JL SERVICEa-

U. S. POSTAGE nATn r niu WICHITA.KS

JUN 21. 'Q~

67276

Filed 08/22/2007

CC:~NSTRU7T~ CC)RIPORATION t'1Knna; i\:S bj'113

II \\\\\ \\ l\~\\\ t \tl\ 1\ \
7002 3150 0000 3744 45

AMOUN T

60515

$7.90 00013420-08

Internal Revenue Service

Document 30-19

ATTN: Announcement 2004-46
1901 Butterfield Road, Ste. 310

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rrDowners Grove, IL 60515

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Case 1:05-cv-01223-FMA

Case 1:05-cv-01223-FMA

Document 30-19

Filed 08/22/2007

Page 5 of 15

Internal Revenue Service
6040 Earle Brown Drive
Room 200 EG 131 5LN

Department of the Treasury
Refer Reply to'

Brooklyn Center, MN 55430
Date July 21,2004

EG:1315:LN
Group:

Area 9, Territory 1,1314
Person to Contact:

Lloyd Nelson

Mark E. & Mary S. Hutton 7118 Clear Meadow Ct Wichita, KS 67205

Employee Identification Number:

41-03467
Contact Telephone Number:

763-549-1010 X 229

Dear Mr. & Mrs. Hutton:
This lctter is to acknowledge receipt of your Form 13582, Notice of Election to Participate in Announcement 2004-46 Settlement Initiative. In accordance with Section 4 of Announcement 2004-46, you are required to
provide the IRS with all of the information and documentation requested below within 60 days

of this letter.

from the date

. A completed Form 13586, Additional Information and Documentationjòr Announcement 2004-46 Settlement

Initiative m 60-Day Response (enclosed). Ifmore than one year is involved, prepare a Form 13586for each year you derived a benefit from a Notice 2000-44 (or a substantially similar) transaction. This requirement also applies to any year for which the statute of limitation for assessment is closed.
. A completcd Form i 3586-A, Announcement 2004-46 Settlement Initiative Declaration. Once you complete Form 13586, transfer the information to the appropriate lines on Form l3586-A. Ifmore than one year is
involved, summarize the Forms 13586 and transfer the sum to the appropriate lines provided on

Form /3586-A. Form I3586-A must be signed under penaltes ofperjury.
. Promotional matcrials in your possession that you have not previously provided to the IRS.
. All applicable Schedules K-l.
. Verification of fees paid or accrued directly by taxpayer.

¡fyou are not currently under examination by the IRS, provide the following documents for each year in

which you derived a tax benefit from the transactions.

. A complete copy of each applicable tax return
. All related returns (e.g., Forms 1041, i i 20S, 1065)

. Any amended returns filed
We have provided a self-addressed envelope for your convenience. In addition, Forms 13586 and 13586-A are available and can be filled in electronically at www.irs.gov. If you have any questions, please call the contact person listed above.

~iy yo cs,
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EXHIBIT

Enclosures (3)
Form 13586

Ll d Nelson

Internal Revenue Agent

~ ,3
Letter 3873 (5-2004) Catalog Number 38459V IÎ
"t:' 0)

Form i 3586-A

Envelope
378

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Case 1:05-cv-01223-FMA

Document 30-19

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Page 6 of 15

¡ Wichita, K5 67205
I I

I Address 7118 Clearrneadow Ct.

I 0
1----Address
FAX
I

I Examining Officer's Activity Record

Examining Offcer

¡ Date assigned/Opened

Candace Fisher
Taxpayer's Representative

I Taxpayer (use the prepnnted label ifMary 5. . Name Hutton, Mark E. and possible)

Name: Anthony 5. Gasaway
Address:

Phone:
FAX
3 (i¡ - 3 i-Lf- §,L/(;/;; 0 l i

Does this case meet Taxpayer Advocate Case Criteria? i
YES
i

,3! L(- 9~' - 3917-'''

Ii Business Name
i

NO

Business v ~ I ()LI" / -,RSS'S
i

I Phone - Residence

I Representative has:
I

Power of Attorney
TP's Authorization i

-- Date-- I LOC

caNT Time I Remarks, Notes, Actions Taken

Contacts and Activities

I

____J

11115~~4_L~ J

_n~c~tl'~V~itj; ___~__
j sent L3873, 13586, 13586-A and ZL937 on 7/21/2004. No
I Case reassigned. Prior Agent retired Per notes in file he

workpapers, activity record, etc. On 10/19/04, RA Nelson
-. -- ____ I calle9 POA to check status of 60 day letter.

LOC = Location of Activit. 1 Tele hone 2. T/P's Offce 3. Re 's Offce 4. Corres ondence 5. Other ex I Form 9984 (Rev 8-2001) Catalog Number 92068W publishnoirs.gov Department of the Treasury _ Internal Rev

CONT = Contact Codes. T = Taxpayer R = Representative 0 = Other

EXHIBIT
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3

378A

~A

Workpaper#:

Case 1:05-cv-01223-FMA

Document 30-19

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Page 7 of 15

Internal Revenue Service 6040 Earle Brown Drive
Room 200 Stop 1315LN

Department of the Treasury

Brooklyn Center, MN 55430
Date: July 21, 2004

~ification Number:
Person to ContactiID Number:
Lloyd Nelson / 41-03467
Contact Telephone Number: 763-549-1010 ext 229

Anthony S. Gasaway 100 S 4th St, Suite 700 St. Louis, MO 63119

Dear Mr. Gasaway:

Weare 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.

~.
Enclosures:
Report( s)
x Form 13586 & Fonn W Letter( s ) Taxpayer's Name:

Lloyd Nelson Internal Revenue Agent

l3586-A Mark & Mary Hutton

Letter 937 (8-2000)

Cat. No. 30760X

EXHIBIT
379
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Case 1:05-cv-01223-FMA

Document 30-19

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Page 8 of 15

Internal Revenue Service

Department of the Treasury
Refer Reply to

S:C:9WIC7
Group

1557

Date December 22,2004

Person to Contact:

Martie TenEyck

Mark E. & Mary S. Hutton
7118 Clear Meadow Ct.

Employee Number:

48-00250
Contact Telephone Number"

Wichita, KS 67205

316~352~ 7336

Dear Mr. & Mrs. Hutton:

Wc did not rcccive an election from you to participate in the Son of Boss Settlement Initiative, per Announcement 2004-46. In this regard, we will make every attempt to expedite the closure of your case
Enclosed you will find a request for information that we will need to ensure that we have all documents and information pertaining to your case. Please provide the requested information within 14 days from the date of
this letter. Once we rcceive the information, wc will provide you with Form 4549-A, Income Tax Examinutioii

Changes (Audit Report) which will show the tax deficiency, any applicable penalties, and interest you owe. If you wish to agree to the determination, you will sign and return Forni 870 (Waiver).
Your immediate attention to this matter will be greatly appreciated. If

me at the number above.
Sincerely,

you have any c¡ucstions, please contact

Martie TenEyck Revenue Agent #48-00250
Enclosure (2)

Infonnation Document Requests # 1 & #2

EXHIBIT
380
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Letter 3907 (7-2004)

Catalog Number 38741S ,

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Case 1:05-cv-01223-FMA

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Page 9 of 15

4¡ll r- ~ Z~c: .. It . .
F- ~A.~ 1.
-S~llV~C~ el'L!t&

DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
Washington, D.C. 20224

SMALL BUSINESS/SELF-EMPLOYED DIVISION

Date: January 21, 2005

Taxpayer Identification Number:
Consent Form Number:
872-1

~

Mark E. & Mary S. Hutton 7118 Clear Meadow Court Wichita, KS 67205

Kind of Tax:
Income and any related partnership items Tax Year(s) Ended:

Dec. 31, 200 i; Dec. 31, 2002 Person to contact/tO Number:

Martie TenEyck 48-00250
Contact Telephone Number: 316-352-7336

Dear Mr. & Mrs. Hutton,

The statute of limitation period allowed by law for assessing additional tax on your federal tax return(s) will expire soon. We are requesting your consent to extend the statute of limitation period for the federal tax period(s) indicated above.
We have enclosed Form(s) 872-1 used to extend the statute of

limitation period. Please sign and return all forms in the enclosed envelope within 7 days from the date of this letter. Upon acceptance, we will return a signed copy for your records.

Before signing this form, it is important that you understand your rights concerning consents. Some of these rights are:

1 ) You have the right to refuse to extend the statute of limitation period.

2) You have the right to request that the extension be limited to particular issues held open for further examination or appeaL.
3 ) You have the right to request the limitation period be limited to a specific date.
Please refer to the enclosed Publication 1035, Extending the Tax Assessment Period, for a more detailed explanation of your rights and options. It may be considered that you have cooperated with the Internal Revenue Service, for purposes of determining who has the burden of proof in any court proceeding, even if you do not sign the consent form.
Please note however that should you decline to execute the consent Form 872-1 and/or we do not

receive the executed consent within 7 days from the date of this letter, we will not be bound by the terms of the Announcement 2004-46 settlement initiative and wil proceed with issuance of a Statutory Notice of Deficiency.
Internal Revenue Service, 271 W 3rd St. N., Suite 5000, Stop 4557WIC, Wichita, Ks. 672
316-352-7336 Fax 316-352-7255

EXHIBIT
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Page 10 of 15

As required by law, we send separate consent forms to each individual filing a joint return and each individual must sign a consent form. You may each sign your individual copies of the consent or you may both sign one set together.

If you have questions concerning the enclosed form or your rights when extending the statute of limitations, please call me at the telephone number shown in the heading of this letter.
Thank you for your cooperation.

Sincerely,

Martie TenEyck Revenue Agent 48-00250
Enclosure:
Consent Form

Envelope
Publication 1035

Cc: Anthony Gasaway, Power of Attorney

Internal Revenue Service, 271 W 3rd St. N., Suite 5000, Stop 4557WIC, Wichita, Ks. 67202
316-352-7336 Fax 316-352-7255

382

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Case 1:05-cv-01223-FMA

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Page 11 of 15
In reply refer to:

Department of the Treasury-Internal Revenue Service

Form 872-1

(Rev. July 2003)

Consent to Extend the Time to Assess Tax As Well As Tax Attributable to Items of a Partnership
Mark E. Hutton and Mary S. Hutton
(Name(s))

4557WIC
Taxpayer IdentificatJon Number

taxpayer( s) of 7118 Clear Meadow Court, Wichita, Kansas 67205

(Number, Street, City or Town, State. zip Code)

and the Commissioner of Internal Revenue consent and agree to the following:

(1) The amount of any Federal

Income
(Kind of tax)

tax due on any return(s) made by or

for the above taxpayer(s) for the period(s) ended December 31,2001 and December 31,2002

may be assessed at any time on or before December 31, 2006 . However, if
(Expiration date)

a notice of deficiency in tax for any such period(s) is sent to the taxpayer(s) on or before that date, then the time for assessing the tax will be further extended by the number of days the assessment was previously prohibited, plus 60 days.

this agreement ends.

(2) The taxpayer(s) may file a claim for credit or refund and the Service may credit or refund the tax within 6 months after
'Without otherwise limiting the applicability of this agreement, this agreement also extends the period of limitations for assessing
any tax (including additions to tax and interest) attributable to any partnership items (see section 6231 (a)(3)), affected items (see
section 6231 (a)(5)), computational adjustments (see section 6231 (a)(6)), and partnership items converted to non

items (see section 6231(b)). This agreement extends the period for filing a petition for adjustment under section 6228(b) but only if a timely request for administrative adjustment is filed under section 6227. For partnership items which have converted to nonpartnership items, this agreement extends the period 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 items not attributable to a partnership. Similarly, an assessment not attributable to a partnership shall not terminate this agreement for items attributable to a partnership.'

partnership

MAKING THIS CONSENT WILL NOT DEPRIVE THE TAXPAYER(S) OF ANY APPEAL RIGHTS TO WHICH THEY WOULD OTHERWISE BE ENTITLED.
YOUR SIGNATURE HERE -(Date signed)

SPOUSE'S SIGNATURE -(Date signed)

TAXPAYER'S REPRESENTATIVE

SIGN HERE -(Date signed)

CORPORATE

NAME -CORPORATE C
OFFICER(S) SIGN HERE
INTERNAL REVENUE SERVICE SIGNATURE AND TITLE
(Title)
(Date signed)

(Tile)

(Date signed)

Faris R. Fink
(Division Executive Name - see instructions)
BY

Director, Area 9, SB/SE Compliance
(Division Executive Title - see instructions)

(Authorized Offcial Signature and Title - see instructions)
(Signature instructions are on the back of this form)

(Date signed)

ww.irs.gov

Cataloci Number 31733A

Form 872-1 (Rev. 7-2003)

383

bD5- (2-

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Page 12 of 15

Internal Revenue Service

Department of the Treasury
Refer Reply to:

Stop 4557-WIC, MT
Group:

1557
Person to Contact:

Date 2/7/05

Martie TenEyck
Employee Identification Number:

Mark E. & Mary S. Hutton
7118 Clear Meadow Ct.

48-00250
Contact Telephone Number:

Wichita, KS6720S

316-352-7336

Dear Mr. & Mrs. Hutton:
We received your election to participate in the settlement initiative under Announcement 2004-46 and have determined that you are not eligible to participate in this initiative for the following reason:
o You do not meet the eligibility requirements of Section 3 of Announcement 2004-46.

IØ You did not comply with the Required Procedures for Electing Participants under Section 4 of Announcement 2004-46.
o You failed to provide the following information:

If you have any questions, please contact Martie TenEyck at the number provided above.
Sincerely,
David C. Wright

Group Manager

EXHIBIT
Cc: Tony Gasaway, Power of Attorney
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7
Letter 3869 (5-2004) Catalog Number 38461H
(-,'

384

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Page 13 of 15

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

Department of the Treasury

~

Wichita, KS 67202
Date: March 24, 2005

Taxpayer TIN: Tax Form:

Tax Period(s):
Person to Contact:
Hutton, Mark E. & Mary S. 7118 Clearmeadow Ct.

-

1040

2001

Martie TenEyck

Employee 10:

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

Wichita, KS 67205

Telephone Number: Fax Number:

Dear Mr. & Mrs. Hutton:

On 3/16/05, I received a call from a Mr. Rick Happle, who said he worked with Tony

Gasaway, your Power of Attorney. Mr. Happle stated that Mr. Gasaway wanted to set
up an appointment to meet with me on April 8,2005 at 8:30 am. He said that he would confirm the date with Mr. Gasaway and call me back to confirm the appointment. I did

not hear back from Mr. Happle. i have called Mr. Gasaway on March 17th and March
23rd and left messages for him to call me. Mr. Gasaway has not returned my phone calls.

As shown on the next two pages, I have tried numerous times to reach Mr. Gasaway and he has only returned my phone calls on occasion.

appointment.
Thank you. I

Thus, I am writing to you to set up an appointment for you and Mr. Gasaway to meet with me on Friday, April 8, 2005 at 8:30 am at the Internal Revenue Service, 271 W. 3rd St. N., Wichita, Kansas. At this time, please provide all the information requested on Document Requests #1 and #2. Please call me by April 1, 2005 to confirm this

look forward to meeting you on April 8,2005.
Sincerely yours,

Martie TenEyck Internal Revenue Agent

Encl: Letter 907
Cc: Anthony Gasaway, Power of Attorney
Rev. OS/2004
.D

EXHIBIT
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Case 1:05-cv-01223-FMA

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Summary of Correspondence:

On December 22, 2004, 1 issued Document Request # 1 and Document Request #2 to you with a
response date of January 5, 2005.

On January 3, 2005, Mr. Gasaway called me requesting additional time to provide the requested
information. We agreed upon Januar 12, 2005 as the date to provide this inormation.
On Januar 13,2005,1 called Mr. Gasaway and left a message for him to call me.

On Januar 18,2005, I received a letter from Mr. Gasaway, dated January 12,2005, requesting

additional time to provide the requested inormation. Mr. Gasaway stated "... I am diligently gathering the records and will be able to produce them by February 28, 2005..."
I called Mr. Gasaway on January 21, 2005 and left a message for him to call me. I was going to advise him that this request for additional time was granted. Due to the impending expiration of the Statute of Limitations on the 2001 tax year, I mailed you a Form 872-1, extending the Statute until December 31,2006.
Mr. Gasaway called me back on January 24, 2005, he said he was in an airport and could not talk, but would call me back on January 25th.
On Januar 27,2005, as Mr. Gasaway had not called me back as he had stated he would, I called

and once again left a message for him to call me.

I called and left another message on January 28,2005.
On February 3, 2005, Mr. Gasaway called while 1 was out of the offce.
I returned Mr. Gasaway's call on February 7th and left another message. Mr. Gasaway returned my call that evening after I had left work for the day requesting an appointment.
I returned Mr. Gasaway's call on February 8, 2005 and left a message.
I called again and left messages on February 9th and 10th.

Mr. Gasaway returned my call on the 10th and stated that he believed the Form 872-1 would be signed. I requested a copy of the Hutton Constrction, Form 1120S for 2003. Mr. Gasaway
stated that he would confir the signing of the F872-1 and see about providing the Form 1120S.

He also stated that he would have the information requested on Document Request #1 and Document Request #2 to me by February 28, 2005.
On February 16, 2005, Mr. Gasaway called and left a message that you would agree to extending the statute of limitations 6 months rather than 12 months. I called Mr. Gasaway back and left a message.

On February 22,2005, 1 called Mr. Gasaway and left a message for him to call me. I mailed you
a new Form 872-1, extending the statute to April

15, 2006. This was an extension of 7 Yi months.

On March 2, 2005, I called Mr. Gasaway and left a message as I did not receive the information requested that was due February 28, 2005, as agreed.
I called Mr. Gasaway again on March 3rd and left a message. I was out of the office from March
4th_7th.

Rev. OS/200

2

386

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On March 4,2005,1 received a FAX from Mr. Gasaway stating that 1 had tried to extend the statute of limitations by 18 months. The Form 872-1 that 1 mailed to you on February 22nd, extended the statute of limitations to April 15, 2006, which is an extension of 7 Yi months. He
also stated that you were only willing to extend the statute to December 31,2005. This is an

extension of 4 months.
The March 4th FAX also stated "Based solely upon the delay caused by the summons conferences, 1 have agreed to extend the statute of limitations by six months. At this point, 1
anticipate at least a parial response to your requests in March 2005."

1 called Mr. Gasaway on March 8, 2005 and left a message for him to call me.

On 3/16/05, I received a call from a Mr. Rick Happle, who said he worked with Tony Gasaway, your Power of Attorney. Mr. Happle stated that Mr. Gasaway wanted to set up an appointment to meet with me on April 8, 2005 at 8:30 am. He said that he would confirm the date with Mr. Gasaway and call me back to confir the appointment. I did not hear back from Mr. Happle. 1 have called Mr. Gasaway on March 17th and March 23rd and left messages for him to call me. To date, Mr. Gasaway has not retured my phone calls.

Rev. OS/200

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