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

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APPENDIX A

Internal Revenue Code (26 V.S.C.):
i§ 7121. Closing agreements

the liabilty of such person (or of

(a) Authorization.--The Secreta is authorized to enter into an agreement in writing with any person relating to the person or estate for whom he acts) in respect of any internal revenue tax for
any taxable period.

in such agreement, (b) Finality.--If such agreement is approved by the Secreta (within such time as may be stated or later agreed to) such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact-(1) the case shall not be reopened as to the matters agreed upon or the agreement modified by any officer, the United States, and employee, or agent of
(2) in any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment,

abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or
disregarded.

i§ 7122. Compromises

(a) Aut~oriztion.--The Secretar may compromise any civil or criminal case arising under the internal revenue laws prior to reference. to the Deparent of Justice for prosecution or defense; and the Attorney General or his delegate may compromise any such case after reference to the Deparent of Justice for prosecution or defense.

28 U.S.C.:
.~ 2501. Time for fil ïng SUit
Every claim of which the United States Court of Federal Claims has jurisdiction shall be barred unless

the petition thereon is filed within six years after such claim first accrues.

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Treasury Regulations (26 C. F. R.):

§ 301.7121-1 Closing agments.

.....

(d) Procedure with repet to closing
agments-(I) Submission of reuesL A request

for a closing agement which relat to a prior
taable period may be submitt at an tie before

closing agments shall be execute on foims

a cae with repet to the ta liabilty involved is docketed in the Tax Cour of the United Staes. All

agments shall be under such rules as may be
preribe from tie to time by the Commissioner

prour with repe to rees for closing

prbed by the Internal Revenue Service. The

in accordance with the regulations under this
section.

§ 601.202 Closing agreements.

is proposed to close conclusively the total ta
liabilty for a taable period ending prior to the date

(b) Use of prescribed foims. In cases in which it

of the agreement, Foim 866, Agrement as to Final
Deteimination of Tax Liabilty generally wil be

as to the disposition of one or more issues and a
closing ageement is considered necessar to insure
consistent treatment of such issues in any other

used. In cases in which ageement has been reached

taable period Form 906, Closing Agrment as to

Final Deteimination Coverig Specific Mattrs, generally wil be used. A request for a closing
submitted and entered into at any time before the deteimination of such liabilty beomes a matter
within the province of a cour of competent
ageement which deteimines ta liabilty may be

jurction and may thereaftr be entered into in
appropriate circumstaces when authorid by the
. cour (e.g., in certin banptcy situations). The

request should be submittd to the distrct dirctor
of internal revenue with whom the retu for the period involved was fied. However, if the matter to which the request relates is pending before an offce of the Appellate Division, the reuest should
be submitted to that offce. A reest for a closing

ageement which relate only to a subsequent period

should be submitted to the Commissioner of Internal Revenue, Washington, DC 20224.

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§ 60 i .203 Offers in compromise.

(b) Use of prescribed form. Offers in compromise are required to be submitted on Form

656, properly executed, and accompanied by a fmancial statement on Form 433 (if based on inabilty to pay). Form 656 is used in all cases regardless of whether the amount of the offer is tendered in full at the time the offer is fied or the
amount of the offer is to be paid by deferred

Form 433 may be obtained from district directors. An offer in compromise, should be fied with the
district director or service center director.

payment or payments. Copies of Form 656 and

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APPENDIX B

No. 05-1060 T
Honorable Christine O.c. Miler

IN THE UNITED STATES COURT OF FEDERAL CLAIMS

JOHN G. BERG,
Plaintiff,
v.

THE UNITED STATES,
Defendant.

DECLARA nON OF JACOB E. CHRISTENSEN

I, Jacob E. Christensen, pursuant to the provisions of28 U.S.C. § 1746, state as follows:
1. I am the trial attorney assigned by the Deparment of Justice to defend the interests

of

the United States in the case captioned above, and I have possession of

portions of

the Internal

Revenue Service administrative fie in this matter.
2. The administrative file contains the following documents, that, to the best of my
knowledge and belief, are true and correct copies of

what they purport to be:

Exhibit
1

Description

Form 4340, Certificate of Assessments and Payments relating to plaintifts individual federal income tax year of 1986.
Form 4340, Certificate of Assessments and Payments relating to plaintifts individual federal income tax year of 1989.
B-1

2

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Executed in Washington, D.C. under penalty of

perjury on January 11,2006.

s/Jacob Christensen Jacob E. Christensen
Attorney of Record

Us. Department of Justice
Tax Division

Court of Federal Claims Section
Post Offce Box 26

Ben Franklin Post Offce
Washington, D. C. 20044

Voice: (202) 307-0878
Fax: (202) 514-9440

Email: jacob. e. christensen(fusdoj.gov

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United States

of America

Department of the Treasury

Internal Revenue Service
Date:

November 17, 2005

CERTIFICATE OF OFFICIAL RECORD

transcript for the period(s) stated, and all assessments, credits, and refunds relating thereto as
disclosed by the records of this office as of the date of this certification are shown therein. John G. & Maureen R. Berg, 138 Montrose Ave Apt 59, Bryn Mawr, PA 19010, for Tax Period(s) 198612, 198912 Form 1040.

I certify 'that the annexed: Form 4340 Certificate of Assessments, and Payments, consisting of 15 page(s), of taxpayer(s) named herein in respet to the taxes specified, is a true and complete

IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this office to be affixed, on the day

and y first above written.
By dir /:' 6Ge sec~~ olthe Treasury:

ill ~Pc;V /,
~ DEFENDANT'S

ACCOU IN~~'NROUSERVICES OPERATION
MANAGER PHILADELPHIA SUBMISSION PROCESSING CENTER

l ~ian
Catalog Number 19002E
Form 2866 (Rev. 09-1997)

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CERT IF I CA TE OF ASSESSMENTS , PAYMENTS, AND OTHER SPEC I F I ED MATTERS

JOHN G & MAUREEN BERG

EIN/SSN:

FORM: 1040 TAX PERIOD: DEC 1986
DATE

TYPE OF TAX: U.S. INDIVIDUAL INCOME TAX RETURN
ASSESSMENT, OTHER DEBITS (REVERSAL)
PAYMENT,

EXPLANATION OF TRANSACTION

(REVERSAi)

CREDIT

ASSESSMENT

DATE (23C, RAC 006 )

ADJUSTED GROSS INCOME

903,672.00179,241.20
11-30-1987

10-15-1987 RETURN FILED & TAX ASSESSED 28221-290-06631-7 198746
04-15-1987 EXTENSION OF TIME TO FILE

EXT. DATE 08-15-1987

08-10-1987

EXTENSION OF TIME TO FILE

EXT. DATE 10-15-1987
FAILURE TO PAY TAX
PENAL TY

6,428.32
10,727.97

11-30-1987
11-30-1987

198746 198746

INTEREST ASSESSED
12- 24- 1987 AMENDED RETURN F I LED

28211-023-97442-8

10-10-1989 BANKRUPTCY SUIT PENDING

ADDITIONAL TAX ASSESSED 28254-436-15587-0 199007
09-21-1990 ASSESSMENT STATUTE EXPIR DATE EXTEND TO 12-31-1991 05-20-1991 FAILURE TO PAY TAX
PENAL TY ABATED

o .00

02-26-1990

6,428.32PAGE
1

FORM 4340 (REV. 01-2002)

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- - - - - - - - - - --- - - - - - - - - - - - -- - - - - - - - -- -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --JOHN G & MAUREEN BERG

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

EIN/SSN:

FORM: 1040 TAX PERIOD: DEC 1986
DATE

TYPE OF TAX: U.s. INDIVIDUAL INCOME TAX RETURN

DATE (23C, - - - - - - - - - - - - - - - - - - - - - - - -- -- - - - -- - - - - - - - --- - - -- - -- - - - - - - - - - - - - - - - - - - - - RAC - - - -)- -- -- - 006
(REVERSAi)
( REVERSAi)
CRED I T

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS

PAYMENT,

ASSESSMENT

05-20-1991 RESTRICTED INTEREST
ABA TED

10,727.97179,241.20-

05-20-1991 PRIOR TAX ABATED BY
EXAMINATION AGREED AUD I T DEF IC IENCY

PRIOR TO 30 OR 60 DAY

28247-520-00020-1
05-20-1991 ASSESSMENT STATUTE EXPIR DATE EXTEND TO 05-20-1991
05- 20 -1991 RENUMBERED RETURN

LETTER

28247-520-00020-1

10-10-1989 LEGAL SUIT PENDING

04-22-1991 BANKRUPTCY SUIT NO LONGER PENDING

08-10-1991 LEGAL SUIT NO LONGER
PENDING

11-13-1991 RECEIVED POA/TIA

07-17-1992 REMOVED POA/TIA

02-17-1994 RECEIVED POA/TIA
01-17-2000 REMOVED POA/TIA

FORM 4340 (REV. 01-2002)

PAGE

2

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CERTIFICATE OF ASSESSMENTS, PAVMENTS, AND OTHER SPECIFIED MATTERS
JOHN G & MAUREEN BERG

EIN/SSN:

TYPE OF TAX: U.s. INDIVIDUAL INCOME TAX RETURN

FORM: 1040 TAX PERIOD: DEC 1986
DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS (REVERSAi)

PAYMENT,

ASSESSMENT

(REVERSAi)

CRED I T

DATE (23C, RAC 006 )

02-28-2000 RECEIVED POA/TIA 09-10-2001 REMOVED POA/TIA
11-30-1987 Statutory Notice of Balance Due

FORM 4340 ~REV. 01-2002)

PAGE

3

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- - - - - - - - - -- - - - - - - - - --- - - - - - - - - - - - - - - - - - - - - - - - - -- - -- - -- - - - - - -- - - - - - -- - - - - - - - - - --JOHN G & MAUREEN BERG

CERT IF I CA TE OF ASSESSMENTS , PAYMENTS, AND OTHER SPEC IF I ED MATTERS

EIN/SSN:

FORM: 1040 TAX PERIOD: DEC 1986 - - - - - -- - - - - - - -- - - - - - - -- - - - - - -- -- - -- - - -- - - --- - - -- - -- -- - - - - - - --- - --- -- - --- ----- - -BALANCE

TYPE OF TAX: U.S. INDIVIDUAL INCOME TAX RETURN

o .00

- - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - -- - - - -- - - - -- - - -- - - - - - - - -- - - - - - - - --- - - - - - - - - - - -I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT TO THE TAXES SPECIFIED IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND AL L ASSESSMENTS , ABATEMENTS, CREDI TS, REFUNDS, AND ADVANCE OR UN IDENT IF lED PAYMENTS, AND THE ASSESSED BALANCE RELATING THERETO, AS DISCLOSED BY THE

APPEAR IN THE OFF ICIAL RECORDS OF TH~/ IN~ EVENUE S WVICE.
SIGNATURE OF CERTIFYING OFFICER:
PR I NT NAME: PAUL L. CZARNECKI

RECORDS OF TH I S OFF I CE AS OF THE ACCOUNT S ATUS DATE ARE S~OWN THERE IN. I FURTHER CERTIFY THAT THE OTHER SPECI....F.. if(D . .TE...' SET FORT /' IN TH IS TRANSCR IPT

- - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - ~ - - f~ -e;' ~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

. ./ /'
i.

. ,/ í ..1 . A'l
I

I // /, .

TIT L E : ACCOUNTING CONTROL/ SERVICES OPERATION MANAGER

DELEGATION ORDER: 11
LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 11/10/2005

FORM 4340 (REV. 01-2002)

PAGE

4

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United States

of America

Department of the Treasury

Internal Revenue Service
Date:

November 17, 2005

CERTIFICATE OF OFFICIAL RECORD

transcript for the period(s) stated, and all assessments, credits, and refunds relating thereto as
disclosed by the records of this office as of the date of this certification are shown therein. John G. & Maureen R. Berg, 138 Montrose Ave Apt 59, Bryn Mawr, PA 19010, for Tax Period(s) 198612, 198912 Form 1040.

I certify'that the annexed: Form 4340 Certificate of Assessments, and Payments, consisting of 15 page(s), of taxpayer(s) named herein in respet to the taxes specified, is a true and complete

IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this office to be affixed, on the day
and y firs) ~ve writte~¿

¿B~y dir/'í../' 6í¡e se¡;'ry of the Treasury:

~ DEPENDANT'S

PAU( .' R" C~ ~ ,
ACCOU IN ONTROUSERVICES OPERATION
MANAGER PHILADELPHIA SUBMISSION PROCESSING CENTER

-., ~Â ../

l EX~
Catalog Number 19002E

8-8

Form 2866 (Rev. 09-1997)

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- - - - - - - - - - --- - - - - - -- - - - - - - -- - - - - - -- - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -JOHN G & MAUREEN BERG

CERT I FICA TE OF ASSESSMENTS , PAYMENTS, AND OTHER SPEC IF lED MATTERS

EIN/SSN:

FORM: 1040 TAX PERIOD: DEC 1989
DATE

TYPE OF TAX: U.S. INDIVIDUAL INCOME TAX RETURN
ASSESSMENT, OTHER DEBITS (REVERSAL)
PA YMENT ,

EXPLANATION OF TRANSACTION

CREDIT (REVERSAL)

ASSESSMENT

DATE (23C, RAC 006 )

ADJUSTED GROSS INCOME

651,776.00

TAXABLE INCOME

425,797.00

10-18-1990 RETURN FILED & TAX ASSESSED 28221-286-65915-0 199045
04-15-1990 EXTENSION OF TIME TO FILE

24,468.00

11-19-1990

EXT. DATE 08-15-1990 EXT. DATE 10-15-1990
FAILURE TO PAY TAX
PENAL TY

08-16-1990 EXTENSION OF TIME TO FILE

978.72

11-19-1990 11-19-1990

199045 199045

INTEREST ASSESSED

1,661.23
o .00

ADDITIONAL TAX ASSESSED BY EXAMINATION OTHER CLOSINGS AFTER
EXAMINATION

05-20-1991

28247-520-00022-1 199119
QU I CK ASSESSMENT

23251-119-12100-1
INTEREST ASSESSED

99,559.00 12,047.55

05-02-1991 05-02-1991

199123

08-19-1991 PRIOR TAX ABATED TENTATIVE CARRYBACK CLAIM

11,842.00PAGE
1

28254-612-90036-1

FORM 4340 (REV. 01-2002)

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CERT I FICA TE OF ASSESSMENTS , PAYMENTS, AND OTHER SPEC IF lED MATTERS

JOHN G & MAUREEN BERG

EIN/SSN:

FORM: 1040 TAX PERIOD: DEC 1989
DATE

TYPE OF TAX: U. S. INDIVIDUAL INCOME TAX RETURN

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS (REVERSAL)

CREDIT (REVERSAL)

PAYMENT,

ASSESSMENT

DATE (23C, RAC 006 )

INTEREST ASSESSED

199132 199132

5,479.36 2,973.81

08-19-1991

PENAL TY

FAILURE TO PAY TAX

08-19-1991

11-13-1991 ~ECEIVED POA/TIA

07-17-1992 REMOVED POA/TIA
08- 24-1992 BANKRUPTCY SU I T PEND I NG

08-24-1992 LEGAL SUIT PENDING 09-17-1992 LEGAL/BANKRUPTCY SUIT NO LONGER PENDING
12-14-1992 BANKRUPTCY SUIT PENDING
12-14-1992 LEGAL SUIT PENDING

02-17-1994 RECEIVED POA/TIA
02- 0 7-1994 LEGAL/BANKRUPTCY SU I T NO LONGER PENDING

07-08-1994 FEDERAL TAX LIEN

FORM 4340 (REV. 01-2002)

PAGE

2

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CERTIF I CA TE OF ASSESSMENTS , PAYMENTS, AND OTHER SPEC IF lED MATTERS
JOHN G & MAUREEN BERG

EIN/SSN:

TYPE OF TAX: U.S. INDIVIDUAL INCOME TAX RETURN

FORM: 1040 TAX PERIOD: DEC 1989
DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS (REVERSAL)

PA YMENT ,

(REVERSAi)

CREDit

ASSESSMENT

DATE (23C, RAC 006 )

08-01-1994 04-11-1995

FEES AND COLLECTION COSTS
OFFER IN COMPROMISE PENDING

14.00

06-09-1995 FEDERAL TAX LIEN 07-03-1995 FEES AND COLLECTION 08-04-1995 OFFER IN COMPROMISE
REJECTED

COSTS

24.00

04-15-1998
10-26-1998

OVERPA ID CREDIT APPL lED

1040 1040

199712
199712

1,272.00
33.00

OVERPA ID CREDIT APPL lED

02-26-1999
01-17-2000 02-28-2000 09-10-2001 07-30-2002
FORM 4340

OFFER IN COMPROMISE PENDING

REMOVED POA/TIA
RECE IVED POA/TIA

REMOVED POA/TIA
OFFER IN COMPROMISE REJECTED

(REV.

01-2002)

PAGE 3

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CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS
JOHN G & MAUREEN BERG

EIN/SSN:

FORM: 1040 TAX PERIOD: DEC 1989
DATE

TYPE OF TAX: U. S. INDIVIDUAL INCOME TAX RETURN

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS (REVERSAL)

CREDIT (REVERSAL)

PAYMENT,

ASSESSMENT

DATE (23C, RAC 006 )

11-25-2002 MODULE IN FEDERAL PAYMENT LEVY PROGRAM
12-09-2002 COLLECTION STATUTE EXTENSION TO 06-30-2006
11 - 0 3- 20 0 3 FEDERAL PAYMENT MATCHED

OR LEVIED THROUGH FEDERAL PAYMENT LEVY PROGRAM
GENERATED AND MA I LED

11-03-2003 INTENT TO LEVY COLLECTION DUE PROCESS NOTICE LEVY NOTICE ISSUED
11-03-2003 INTENT TO LEVY COLLECTION DUE PROCESS NOTICE LEVY NOTICE ISSUED

02-09-2004 FINAL NOTICE BEFORE LEVY ON SOCIAL SECURITY BENEF ITS GENERATED AND
MAILED

01-30-2004 FEDERAL TAX LIEN

02-23-2004 FEES AND COLLECTION COSTS

76.00
PAGE

FORM 4340 (REV. 01-2002)

4

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CERTIF ICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPEC

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IF lED MATTERS --------------------------------------------------------------------------------

JOHN G & MAUREEN BERG

EIN/SSN:

FORM: 1040 TAX PERIOD: DEC 1989
DATE

TYPE OF TAX: U. S. INDIVIDUAL INCOME TAX RETURN

EXPLANATION OF TRANSACTION

- - - - - - - - - -- - - - - - - -- - - - - - -- - - -- - - --------- - - - --- - - - --- 01-13-2004 INTENT TO LEVY COLLECTION DUE PROCESS NOTICE RETURN RECE IPT SIGNED 04-15-2004 RECEIVED POA/TIA

ASSESSMENT, OTHER DEBITS (REVERSAL)

CREDIT (REVERSAL) - - - - ---------

PAYMENT,

DATE (23C, - - -RAC 006 ) --- - - - - - -

ASSESSMENT

05-10-2004 FEDERAL PAYMENT MATCHED OR LEVIED THROUGH FEDERAL PAYMENT LEVY PROGRAM GENERATED AND MAILED 04-28-2004 SUBSEQUENT PAYMENT
04-30-2004 FEDERAL TAX LIEN

132.60

05-24-2004 FEES AND COLLECTION COSTS
05-26 - 20 04 SUBSEQUENT PAYMENT

55.00
132.60 132.60 132.60

06-23-2004 SUBSEQUENT PAYMENT
07- 28- 20 04 SUBSEQUENT PAYMENT

08-17-2004 MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT LEVY PROGRAM

FORM 4340 (REV. 01-2002)

PAGE

5

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- - - - - - - - - - - - - - - - - - - - - - - - -- - - - - -- -- - - - - ---- - - - - - - - - - - - --- - - - - - ---- -- - - - - - - -- - - - -JOHN G & MAUREEN BERG

CERT I FICA TE OF ASSESSMENTS , PAYMENTS, AND OTHER SPEC IF I ED MATTERS

EIN/SSN:

TYPE OF TAX: U.S. INDIVIDUAL INCOME TAX RETURN

FORM: 1040 TAX PERIOD: DEC 1989
DATE

RAe 006 ) (REVERSAi) - - - - - -- - - -- - - - - - - -- - - - - - - - - - - --- -- - - - - - - - - --- - - - - - - - - - - - - - - - -- - -- - - - - - - - - -- -- - -08-25-2004 SUBSEQUENT PAYMENT

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS (REVERSAL)

PAYMENT,
eRED I T

DATE (23C,

ASSESSMENT

132.60

09-06-2004 MODULE REVERSED OUT OF FEDERAL PAYMENT LEVY
PROGRAM

09- 13- 20 0 4 SUBSEQUENT PAYMENT
LEVY

884.00

10-18-2004 REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM

09-07-2004 LEGAL SUIT PENDING
10-08-2004 SUBSEQUENT PAYMENT
LEVY LEVY

884.00 884.00 884.00
913.00
PAGE
6

11-18-2004 SUBSEQUENT PAYMENT 12-13-2004 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT

01-18-2005 SUBSEQUENT PAYMENT
LEVY

FORM 4340 (REV. 01-2002)

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- - - - -- - - - --- - - - ---- -- - - - - - - - -- - -- - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - --- - -- - - - --JOHN G & MAUREEN BERG

CERT I FICA TE OF ASSESSMENTS , PAYMENTS, AND OTHER SPEC IF I ED MATTERS

EIN/SSN:

FORM: 1040 TAX PERIOD: DEC 1989
DATE

TYPE OF TAX: U.S. INDIVIDUAL INCOME TAX RETURN

ASSESSMENT, PA YMENT , ASSESSMENT OTHER DEBITS CREDIT DATE (23C, - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -(REVERSAi) - - - - -(REVERSAi)- - - - -RAC- 006 - --- - -- - - - - - - - - - - - ---- --- )
EXPLANA T I ON OF TRANSACT I ON

01-31-2005 LEGAL SUIT PENDING 01-31-2005 LEGAL/BANKRUPTCY SUIT NO LONGER PENDING

02-17-2005 SUBSEQUENT PAYMENT
LEVY

913.00

03-07-2005 MODULE IN FEDERAL PAYMENT LEVY PROGRAM
03-21-2005 MODULE REVERSED OUT OF FEDERAL PAYMENT LEVY
PROGRAM

03-11-2005 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT
04-11- 20 05 SUBSEQUENT PAYMENT
LEVY

913.00 913.00

04-26-2005 INSTALLMENT AGREEMENT
05-12-2005 SUBSEQUENT PAYMENT
LEVY

913.00 913.00
PAGE
7

06-13-2005 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT

FORM 4340 (REV. 01-2002)

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CERT IF I CA TE OF ASSESSMENTS , PAYMENTS, AND OTHER SPEC IF lED MATTERS
JOHN G & MAUREEN BERG

EIN/SSN:

TYPE OF TAX: U. S. I NDI V IDUAL I NCOME TAX RETURN

FORM: 1040 TAX PERIOD: DEC 1989
DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS (REVERSAL)

CREDIT ( REVERSAi)

PAYMENT,

ASSESSMENT

DATE (23C, RAC 006 )

07- 12-2005

SUBSEQUENT PAYMENT
LEVY PAYMENT

913.00

08- 12-2005 SUBSEQUENT
LEVY

908.00 908.00
908.00
Ba lance Due

09-12-2005
10-19-2005
11-19-1990 05-27-1991 05-02-1991 07-01-1991 08-19-1991 09-23-1991
FORM

SUBSEQUENT PAYMENT
LEVY

SUBSEQUENT PAYMENT
LEVY

Statutory Notice of

Notice of Balance Due Statutory Notice of Balance Notice of Balance Due Statutory Notice of Balance Notice of Balance Due
(REV.

Due

Due

4340

01-2002)

PAGE

8

8-16

Case 1:05-cv-01060-CCM

Document 7-2

Filed 01/11/2006

Page 20 of 22

- - ---- - - - - - -- - -- - - - - - --- --- ---- - - - - --- ---- - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - -- -- - -JOHN G & MAUREEN BERG

CERTIF ICA TE OF ASSESSMENTS , PAYMENTS, AND OTHER SPEC IF I ED MATTERS

EIN/SSN:

TYPE OF TAX: U. S. INDIVIDUAL INCOME TAX RETURN

FORM: 1040 TAX PERIOD: DEe 1989
DATE

EXPLANATION OF TRANSACTION

- - - - - - - - -- - - - - - - - -- - - - -- - --- - - - - --- - ----- - - -- -- - - --- - - --- - ---- -- - - - - - - - - - -- - - - -11-04-1991 Statutory Notice of Intent to Levy

ASSESSMENT, OTHER DEBITS (REVERSAL)

CREDIT (REVERSAL)

PAYMENT,

ASSESSMENT

DATE (23C, RAC 006 )

03-30-1992 10-19-1992 03-21-1994 08-28-1995 02-12-2001 03-19-2001 05-21-2001 07-23-2001
FORM

Statutory Statutory Statutory Statutory
Notice of

Statutory Statutory statutory
(REV.

Notice of Intent Notice of Intent Notice of Intent Notice of Intent Balance Due Notice of Intent Notice of Intent Notice of Intent

to to to to

Levy
Levy Levy

Levy

to Levy to Levy to levy
PAGE
9

4340

01-2002)

B-17

Case 1:05-cv-01060-CCM

Document 7-2

Filed 01/11/2006

Page 21 of 22

- - - - - -- - - - - - - - - -- - - - - - - - - - - - - - - - -- - -- - - - -- -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - --- - - - -JOHN G & MAUREEN BERG

CERT IF I CA TE OF ASSESSMENTS, PA VMENTS, AND OTHER SPEC IF lED MATTERS

EIN/SSN:

1040 TAX PERIOD: DEC 1989
DATE

TAX: U.s. INDIVIDUAL INCOME TAX RETURN
ASSESSMENT, OTHER DEBITS (REVERSAL)
PAYMENT,

DATE (23C, RAC 006 ) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - -- - - - - - - -- - - - - - - - - - - - - - - - --- - - - -EXPLANATION OF TRANSACTION
CREDIT (REVERSAL)

ASSESSMENT

03-07-2005 Statutory Notice of Intent to Levy

FORM 4340 (REV. 01-2002)

PAGE

10

8-18

Case 1:05-cv-01060-CCM

Document 7-2

Filed 01/11/2006

Page 22 of 22

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS
JOHN G & MAUREEN BERG

EIN/SSN:

FORM: 1040 TAX PERIOD: DEC 1989
BALANCE

TYPE OF TAX: U. S. INDIVIDUAL INCOME TAX RETURN

120,875.67

TO THE TAXES SPEC IF lED I S A TRUE AND COMPLETE lRANSCR IPT FOR THE PER iaD STATEn,
AND ALL ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UN IDENTIF IED PAYMENTS, AND THE ASSESSED BALANCE RELATING THrRETO, AS DISCLOSED BY THE

I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT

RECORDS OF THIS OFFICE AS OF THE ACCOU T TUS DATE ARE SHOWN THEREIN. I
APPEAR IN THE OFFICIAL RECORDS OF THE IN . VENUE C VICE.

FURTHER CERTIFY THAT THE OTHER SPECIF,.tED A TE - SET ;:ORi: IN THIS TRANSCRIPT

, ¡;/ I i" /., _.'- 0;
,/1 ~

SIGNATURE OF CERTIFYING OFFICER:
PRINT NAME:
PAUL L. CZARNECKI

TITLE: ACCOUNTING CONTROL/ SERVICES OPERATION MANAGER

DELEGATION ORDER: 11
LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 11/10/2005

FORM 4340 (REV. 01-2002)

PAGE

11

8-19