Free Reply to Response to Motion - District Court of Federal Claims - federal

Case 1:05-cv-01028-MBH

Document 37-3

Filed 08/15/2006

Page 1 of 21

APPENDIX C

IN THE UNITED STATES COURT OF FEDERAL CLAIS

No.05- 1 028 T

(Judge Marian Blan Horn)

ESTATE OF RANK M. SMITH, SR.,
SUNTRUST BANK, T AYLOR W. SMITH, and

RA M. SMITH, JR., Co-Executors,
Plaintiffs
v.

THE UNTED STATES,
Defendant

DECLARTION OF JENNIFER DOVER SPRIGGS

I, Jennifer Dover Spriggs, am the attorney of the Tax Division, United States JDeparment

of Justice, assigned to defend this case, and I state as follows:

Attached hereto as the indicated exhibits are true and correct copies of the following
documents:
Exhibit 2 - Declaration of

i

Toni A. McDonald;

Exhibit 3 - Declaration of Micheline Maritz;
Exhibit 4 - Declaration of

Darlene BroomalL.

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Case 1:05-cv-01028-MBH

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Page 2 of 21

I declare under penalty of perjury that the foregoing is true and correct to the best of my
knowledge and belief.

Executed in Washington, D.C., this L day of August 15,2006.

?'

~ i' t-+ b~ So ~s~-i
JENNIFER DOVER SPRIGGS

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AUG-l12-2æ6 11 : 57 E&G I ~HM .:ta..:V.j \ '\ Case 1:05-cv-01028-MBH Document 37-3

Q.,;; C;n';J;; ..""....

l .~'"

Filed 08/15/2006

Page 3 of 21

m !II mi::rs STABS C~ 01' :nRA OLA
e;S'!'NlS OF RAEUN M. SMITH, SR., )

and 1(KIN M. S~lITH, J~., )
)

$U.N:.RVST BA~1 TAYLOR W, SMITH )

Ca:ï5 No. 05-10lA,.

TnE; UNITED 3TATES OF' ~MERICA )

)

O~fflr'rJcUl )

)

01' 'Mr A. McOI
I, ',L'oni ti, ~fcDo1"ald, mn empluyi:d i'K el Sl\~rv1sor'y P4li-aJ.aqiil
SptH: i ;i 1 i st by the .i1'terrtaJ. Rovenue Service in t.hi- SpedaJ. ty

l'roqrams fen' F..':Lc!l:e and Gift 1n tho Small DU3iness/i:fll r-Ein¡.'loyed
OpGrilUnq Divi R.,~. nn h.l,:ated in the l.inc¡iona.ti Service Cent.i:.r:, r:tl(j
1 sti:tc as follow,,;

1. In my official capi'c:it y, as a Supervisory ei;ro.legeÜ
¡;pp.c1a1ist in the Spoci.iilty E'ro~ram5 fnr' ~stat.e and Git't, J. have

acct::'... li) the im:.rnai HElV'onue Serviee' s recu::ùs r:nncerninq ehe
account of! awl ()\t.!itand1nq estate -;a)t liabilities of, thfl

l:sti:tc of ~ankiñ M. SnllLlil Sr. (EStå:;e). In thoi£! roqard, I have
exam.:ned 'the Intarnal R6ve:iufI SI:L'vice' 5 reeords for thia

är;count, 1nc:udincrl the Certi:ficatt: nr Assessments, iraymcntG,

and OUIIH' SpEcitted p.iatters (0 copy of which hliit.t,¡:ched hei.reto

as Exhibit 1), c:wd other réC'ords in the adiir.istrative fi 1 P. with

IQspect to the matter:, at isslJ.l lu this case.

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C.iDC No. 05-1020ir

O;;'J CQ'J~"" Filed 08/15/2006 Page 4 of 21

r'.~"'

2. 01" the Estate' ¡e Uii ii~d States Estate (ana Conitrati.on-

Skipping Tro.nsfet') T4k Return (E"brm 706) received by the

¡i total of fourteen a:-nual i l"l'lr.llmeint payments beginr..inq on

JUly 26, '199!:,

on

'rhê

3. On July 1, ?002, tr.e ¡nternal Revenue Service assessed

ree1:ri,ctcd interest of $:iA6, 153.22. This amount represented a
portion of the fourth ye4r il1::t...i ltlíl':mt payment. computed. pursuant

to the :Sstai;e'S olootion to defer P"'Yfl/luL of -:he estate taic

li..11illt:y under LR.C. § 6166.
4. On June 20, 2002, an i:OOC3atent WelS made ru.i:

additional estate LdX, dill" from the b.si:atci in thQ amount of
S13, &11,400. 00, PU-i:i:U4tit b-¡ th." default o~ the statutory notice

:;f d.ìicj,ency that was issued to l'.hl: EiitatQ on January 2~, 2002.

5, As a result oI the additional t':'t.t'i.l: tax assQam&nt of
013,644,400.00, that was all8eemo(t on June 20, 200.2, Lli~
Certificate of A.s:Sf':":"ml:lils and paYII!lts fOr the Estate reflEl(;ls

E 2:;

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HUl-1.ia-~b .L 1. . ;:.. (
'. J, .~

~,~.
Document 37-3 Filed 08/15/2006

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Case 1:05-cv-01028-MBH
Ç~3e No. 05-10?1I1'

Page 5 of 21

an outstanding t".'!lètlll tax due of S4,276 l 649. Ei, 'lh; l' .¡cunt
does not include any ii(.;t~i-IlP'(j or assessed intorest.

Spec:.isllli t:

L3~
TOTAL P. 04

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Case 1:05-cv-01028-MBH

Document 37-3

Filed 08/15/2006

Page 6 of 21

IN THE UNTED STATES COURT OF FEDERA CLAIMS

No.05-1028 T

(Judge Maran Blan Horn)

ESTATE OF RA M. SMITH, SR.,
SUNTRUST BAN, TAYLOR W. SMITH, and

RANK M. SMITH, JR., Co-Executors,
Plaintiffs
v,

THE UNTED STATES,
Defendant

DECLARTION OF MICHELIN MARTZ

1. I, Micheline Maritz, am a recomputation specialist assigned to the Office orReview of
i the Tax Division, United States Deparment of Justice, in which capacity I have serve~ for 15 ! i

I i

years,

2. The trial attorney assigned to this matter, Jennifer Dover Spriggs, requeste~ my
assistance in reviewing computations prepared by Laura H. Peebles for the Estate of ~ankin M.
i I

Smith ("Estate"). Those computations are attached as Exhibit A to the Estate's Mem~randum in
Opposition to Defendant's Motion to Dismiss (PI's Opposition"). I was also asked by
¡ defendant's trial attorney to prepare a number of i

i

hypothetical computations in an error to

£8
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r.
i

~~ i

...
-,

J

i

i

Case 1:05-cv-01028-MBH

Document 37-3

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Page 7 of 21

determine the potential dollar amounts actually in dispute with respect to the state d~th tax
credit claimed and the interest deductions claimed by the Estate.

3. In preparng my draft computations in this matter, I was provided access tb the
Estate's administrative fie and the pleadings filed in this case.

4. I have reviewed the computation prepared by Laura Peebles, entitled Cal~ulation of
Amount Necessary to Satisfy Federal Estate Tax Liability (see PI's Opposition, Ex. A, at p.
A003) and it does not accurately reflect the status of ! , , ¡

the Estate's account at the time ~he

I complaint in this case was filed. Ms. Peebles' computation assumes that the IRS agrted with the

Estate on the merits for both the state death tax credit and the interest deduction clairped.
However, at the time the complaint in this action was filed the IRS administrative recprds
i !

indicate that the IRS had disallowed both the Estate's request for additional state dea¥ tax credit
and interest deductions,
5. Several of

the draft computations which I prepared for defendant's trial at~orney are

I attached to the Estate's Opposition as Exhibits B, C, G, and H. In the draft computatipns , !

attached as PI's Exs. Band C, I assumed that the Estate was allowed the state death tal credit
! !

claimed but was not allowed the interest deductions claimed. In the draft computati01 attached
i I as PI's Ex. G, I assumed that the Estate was allowed the state death tax credit and intetest

deduction which included interest paid, as well as interest accrued but not yet paid. ~ the draft
i

computation attached as PI's Ex. H, I assumed that the Estate was allowed the state d~ath tax

credit and interest deduction, which was limited to interest accrued and paid. All of tlie draft
I ! computations attached as PI's Exs. B, C, G, and H, are hypothetical, and none ofthemlreflects I i the actual state of

the Estate's account at the time the complaint in this action was fied. Because

C.2~
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the state death tax credit and the interest deductions claimed by the estate were disal~owed by the
IRS, they are not reflected on the Estate's Certificate of Assessment and Payments. !

I declare under penalty of perjury that the foregoing is true and correct to the best
of my knowledge and belief.
Executed in Washington, D.C., this -. day of August 2006.
i

MICHELINE MARTZ

~~~ tG~

£3~
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HUu-l~-¿~~b 12: 33

GWC -D 1 SCLUSU~c.

Case 1:05-cv-01028-MBH

Document 37-3

~~~ bb~ ~bb~ ~ . ~¿ Filed 08/15/2006 Page 9 of 21

IN TI UN STATES COURT OF FEDER CLA
No.OS-I028 T

(Jud Ma Blan Horn)

ESATE OF RAM. SMI. SR

RA M. SMIH, JR, Co-Execto.

SUNUST BAN, TAYLOR W. SM an

Plati
v.

TH UN STATB7

Deen

DECLTION OF DAR BROOMAL

i, Darlen Br am emlo as a Seor Discosur Spe fo the: It~
Reve Sece ("") at th Covi Cam in Coyj~ Ketu (t IR QOW 1l1
the te "Cus" to reer to what were preously caed "Serce Cete"). I have WOfxed in

th Discos Ofce at the IR fu 1 i ye ai I st as follows:

i. Ji my offcial caacty. as a Seor Disclo Sp"I"bave ac to the il

re re the suar ie of asen ma on ,given bus da, ~
my ofõ is loc in Ke:. it is in cha of

,i th acunti fion fu th Mehi , i

Ca an tJ Covigtn Caus banes the acti reds ftm the Mehis Ca.

~1S-2Ø 12:22

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~

f!.~

HUu-l~-¿~~b 1¿: ~4

L:WL -lJ 1 ::LLU::UKt:

O~~ DO~ ~DDJ r . ~~

Case 1:05-cv-01028-MBH

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Page 10 of 21

2. Th li rec of assemen tht is ourtly us by the IR in moat ~es is

the Raçs Re- 00. ....R't stads for Revenue Accun Contl Sysem. A ~

Repor -0 is coutet geer an is a compaton of

reord of asent is signd by th asg offce on the da of asesenl The Ra th tota amount of ta, ~f and
,

inem B:se for a paar day, withut refer to an spfi taay. Do ~e
normal cour, 'a tapa)W may hav asts ma by a vanèl of dit IR Caìpses . . ¡
i depdi upon for examle th aidit, apea and/or collection loctions th may be lnVQlved

, with mak an asesent on an acunt.
3. At the reues of

the JR at asgn to ths mat, I ob th ~~ar

Record of Asesen Ra Re -0 for Jun 20, 200, fo the Memiis Ca. ·
4. i cefY th at he as Exbit A is a tr an corr ço of

Rec of Ases Ra Re- 00, made It tl Mems Cam for the ' da ,\ ~
of June 20, 2002. 1b åtthed Sui Rerd of Assmen Ra Re -00, ~eÇ the
wLallt of

, ,i I
,!

th; i$~
i ' ,

Camus of

Asent Ra Rep -O,atthe herto. reflects tot CU asesen, def~
ases~ents andjeopay ~ mad at th Memhis Camus on Jun 20, 2002. ti th

, '
th asen

taes inte an paties, asseed on June 20,2002, at th Mehis I

th IR, wiout refe to an spç~. The sum Recrd of I

atú Suu Recrd of Asesnt Ra Rep-0. the "as ty" is desbe
as .'quick." Listed uner the ca of ''Dficiey Asen" ín th attaçhed S11æ:
i :Rec of Assesents Ra Rep- 006. and set for unr the cago of

"Este & qif is

an as of

$13,64,40. whch wa ume on June 20, 200. Th SUai ~ of

A5cn Rac Rep.. 00. athe her. was sign by th asg off on Jue 20.
, 2002, th date of

AU15-2l6 12:23

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9~

~B3J

AUG-15-2006 12: 35

GWC-D 1 ::CLU~Uk:1:

Case 1:05-cv-01028-MBH

Document 37-3

ö~~ bb~ ~bb~ r , ~~ Filed 08/15/2006 Page 11 of 21

S. Althup the Sum Record of Asent, Ra Re .00, does not. qii its
face, ideti a parcular taye"s assment, the ac trpt does prvide ths !

, i

,i'
!

inomion. I have reewed the accoun trript for the Este otRa M. Smith ,\¥hich is

at to th Sum Re of Asen Ra Rep -0, an ìt reects a S13.~,400 assmt mae on June 20, 2002. Th ated Sum Recro of Ast, ~ Rep
.00, reflects ths $13,64,40 asent

, i

I decla uner pen of pe tht the forgo is we an corr to th b~ of my
knowledge and belief.

. Execte in CoYigt Ketuck ths is day of Augu 200.

f14/ ßJtJdI DAREN BROOMA .

(3-3
At15-:æ 12= 23

- 30 -

94~

~.~
§TAL p,0D

Racs Report-006
Summary Record of Assessments

Page: 1

Page 12 of 21

MEMPHIS

06/20/2002 13:15:21

Certi£icte-Number
13-5-~-f.Htzfr 2ß-oI4

ASses-sment Type

Quick
Current Assessments

Assessment Date

06202002

Filed 08/15/2006

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

Class of Tax

Items
Tax

Penalty

WITHHOLDING

INDIVIDUAL

CORPORATION
o o o o

EXCISE ESTATE & GIFT

i

o o

Document 37-3

CTA FUTA

$0.00 $0.00 $36,743.00 $0.00 $0.00 $0.00 $0.00

-------$0.00 $0.00 $0.00
$0 _ 00

---------

Interest

$0.00

$10,262.98
$0.00 $0.00 $0.00

$O.OQ

Total Current Assmts

i

$0.00 $0.00 $0.00 $0.00

r".

$0.00

$36,743.00
Deficiency Assessments

$10,262.98

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

Case 1:05-cv-01028-MBH
WITHHOLDING

INDIVIDUAL

o

CORPORATION

i
2 o

$0.00

EXCISE ESTATE & GIFT

CTA FUTA

i
o o

$217,699.00 $0.00 $13,644,400.00 $0.00 $0.00
4
5

$3,461. 00

Total Deficiency Assmts

$13,865,560.00
$13,902,303 _ 00

Total Assessments

Racs Report - 006
Summary Record of Assessments

Page: 2

Page 13 of 21

MEMPHIS

06/20/2002 13:15:21

nCeti£icate Number .1352-lHl'z.%2-N'
Assessmen,E TypeQuick
Tax Class Summary

Assessment Date' 06202002

Filed 08/15/2006

Tax Class
WITHHOLDING

Items
o

Amount

INDIVIDUAL
CORPORATION
1
3 o

EXCISE

ESTATE & GIFT
CTA FUTA

1
o
o

$4,100.08 $340,181.95 $0.00 $13,644,400.00
$0.00 $0.00
Number
o

$0 _ 00

Document 37-3

N
Amount

M
Principal Taxayers And Amounts Related to Jeopardy Assessments

$0.00

Certification
I certify that the taxes, penalty, and interest of the above classifications, hereby assessed, are specified in supporting records, subject to such corrections as subsequent inquiries and determinations in respect thereto may indicate to be proper.

Case 1:05-cv-01028-MBH

Signature (For Submission Processing Center Director of Internal Revenue Service)

At-" DV...¡ DAT£L2~ - ~'?-tJ J.

" MATH VERIFIED

. #~,;t.

" Assessment-Officer

Date

écJ1 tJ~~~o?- 'l%ö/ Ó-,

Racs Report-006
Summary Record of Assessments

Page: 3

Page 14 of 21

MEMPHIS

06/20/2002 13:15:21
Assessment Date

ç~-lt if :içate Numer

l3502-2-Q-CH4
As sessnieiiLTye

Quick
Document Locator Number

06202002
Account Date

Filed 08/15/2006

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

06-600-021

06202002

Document 37-3

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Case 1:05-cv-01028-MBH

Case 1:05-cv-01028-MBH

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Page 15 of 21

United States

of America

, Department of the Treasury

Internal Revenue Service
Date:
Octpber 13, 2005

CERTIFICATE OF OFFICIAL RECORD

I certfy that the annexed: Certficate of Assessments and Payments is an exact anscript of the
account of the tapayer naed therein, in respet to the taes specified and for the peri d specified. All
assessments, penalties, interest, abatements, credits, and refuds relatig thereto, as . sclosed by the

records of ths offce as of the date appeag on sad certficate are shown therein~ I er certify that I have legal custody of certn Federal ta retus, trancrpts of accounts, and other a ountig '"cords

established and maintained by the Internal Revenue Servce puruant to authority d~rived under the Internal Revenue Code (United States Code, Title 26), and tht the anexed certificate is! a tre transcnpt
made from such records; consistig of 5 page(s)

IN WITNESS WHEREOF, I have hereuntl set my hand, and caused the seal of this offce to be atted, on the day and year first above written. i
e Secretary of the Treasulry:

Operations M ger, Accounting Control/Setices

Submission Processing Center EXHIBIT
Atlanta Georgia
~ D
S

Internal Revenue Service

.B

Catalog Number 19002E

£83)
- 14 -

Form 2866 Rev.

09-1997)

Case 1:05-cv-01028-MBH

Document 37-3

Filed 08/15/2006

Page 16 of 21

-- - -- ----- - --- - - --- --- -- --- - ------ - ------ ---------- - --- -- --- -------~ -- --- - -- ---RANKIN M SMITH SR ESTATE SUNTRUST BANK ATLANTA
EIN/SSN: V

CERTIF ICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIF lED MA~TERS

TVPE OF TAX: U.S. ESTATE TAX RETURN

FORM: 706 TAX PERIOD:
DATE

EXPLANATION OF TRANSACTION

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --- - - - - -- -- - - - - - -- - - - -- -- - --- - -03-15-1999-- - -- - - - -02-01-1999 RETURN FILED 07506-051-00000-9 199909
07- 29-1998 SUBSEQUENT PAYMENT

ASSESSMENT, OTHER DEBITS (REVERSAL)

CREDIT (REVERSAL)

PAYMENT,

ASSESSMENT

DATE C23C, RAC 006 )

9,750,765.42

103,597.0~

08-31-1998 EXTENSION OF TIME TO FILE

EXT. DATE 01-26-1999
RESTRICTED INTEREST ASSESSED

723,205.42
0.00

07-26-1999

199928

ADDITIONAL TAX ASSESSED 07554-583-18001-9 199928

07-26-1999

08-02-1999 SUBSEQUENT PAYMENT 07-27-1999 AMENDED RETURN FILED 07506 -219-0 22 i 0 - 9
ADDITIONAL TAX ASSESSED 07554-677-15101-9 199941
RESTRICTED INTEREST ASSESSED

0.00

10-25-1999 08-21-2000

813,237.55
PAGE
1

200032

FORM 4340 (REV.

01-2002)

EBB
- -)) -

,. -

Case 1:05-cv-01028-MBH

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Page 17 of 21

CERTIF ICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIF lED MA~TERS
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - -1- - - - - - - - - - --

RANKIN M SMITH SR ESTATE SUNTRUST BANK ATLANTA

E IN/SSN:

V

FORM: 706 TAX PERIOD:
DATE

TYPE OF TAX: U.S. ESTATE TAX RETURN
ASSESSMENT, OTHER DEBITS
PAVMENT,
I¡ASSESSMENT

, RAC 006 ) - -- - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - -- --- - --- - - - - - -- - - - - - - - - - - -- - - --;- --- - -- - -- -(REVERSAi)
i

EXPLANATION OF TRANSACTION

CREDIT ( REVERSAi)

DATE C23C,

ADDITIONAL TAX ASSESSED 07554-615-18000-0 200032

0.00
723,206.001

08-21-2000

08-01-2000 SUBSEQUENT PAYMENT
RESTRICTED INTEREST ASSESSED

840,361.74
0.00
840,361 . 7~

08- 13-2001

200131

ADDITIONAL TAX ASSESSED 07554-601-18001-1 200131

08-13-2001

07-26-2001 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT
03-01-2002 SUBSEQUENT PAYMENT
RESTRICTED INTEREST ASSESSED

19,290,867.0~ 07-01-2002 388,153.22
0.00
PAGE

200225

ADDITIONAL TAX ASSESSED 07554-558-18100-2 200225

07-01-2002

FORM 4340 CREV. 01-2002)

2

EB5 ')

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Case 1:05-cv-01028-MBH

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Page 18 of 21

- - - --- --- - _ _ __ _ _ _____ - - -------- - -- - ---- - - --- - -- --- --- - - - ---- - -- ----T- -- - ---- - ---

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MAtTERS
EIN/SSN: V

RANKIN M SMITH SR ESTATE SUNTRUST BANK ATLANTA

FORM: 706 TAX PER IOD:
DATE

TYPE OF TAX: u.s. ESTATE TAX RETURN

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEB ITS

PAYMENT,

-- - -- - - - -- - -- - -- ---- -- - -- --- ------ - - -- ------- ---- -- - -- --- -- - - - - - --- ----- ------07- 01-2002 INTEREST DUE TAXPAYER

(REVERSAi)

(REVERSAi)

CREDIT

ASSESSMENT

DATE (23C, RAC 006 )

175,620.8~
( 9 , 543,372.2 i )

07-01-2002 REFUND ADDITIONAL TAX ASSESSED BY EXAMINATION AUDIT DEFICIENCY PER DEFAUL T OF 90 DAY LETTER 11541-584-00116-2 200228
QUICK ASSESSMENT

0.00

01-22-2002

49551-171-13000-2
07-01-2002 INTEREST DUE TAXPAYER
REVERSED

13,644,400.00
ci 15,620. 8l!)

06-20-2002

01- 01-2002 CANCELED REFUND CHECK

9,543,312.2

09-20-2002 INSTALLMENT/MANUAL BILLING
05-19-2003 ASSESSMENT STATUTE EXP IR DATE EXTEND TO 07-01-2002

ADDITIONAL TAX ASSESSED BY EXAMINATION AUDIT, CLOSED TO APPEALS PRIOR TO 90 DAY LETTER 11547-610-10001-3 200332

0.00

08- 18-2003

FORM 4340 (REV. 01-2002)

PAGE

3

CB6J
- 37 -

Case 1:05-cv-01028-MBH

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Page 19 of 21

- - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - -- - - - - - - -- - - - - -- - - - - - - - - - - -- - - -- -!- - - -- - - - - - -RANKIN M SMITH SR ESTATE SUNTRUST BANK ATLANTA
EIN/SSN: V

CERTIF ICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIF lED MAT~ERS

FORM: 7V6 TAX PERIOD:
DATE

TYPE OF TAX: U.S. ESTATE TAX RETURN
ASSESSMENT, OTHER DEBITS (REVERSAL)
PAYMENT,
¡'ASSESSMENT

EXPLANATION OF TRANSACTION

CREDIT ( REVERSAi)

DATE (23C,

RAe 006 )

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -1- - - - - - - - - - --

ADDITIONAL TAX ASSESSED BY EXAMINATION AUDIT REVIEW 49547-482-70000-5 200513
04- 1 1 -2005 RENUMBERED RETURN

0.00

04- 11 -2005

49547-482-70000-5

07-27-2005 INSTALLMENT/MANUAL BILLING DEFAULT
06-20-2002 Statutory Notice of Balance Due

08-26-2002 Statutory Notice of Intent to Levy
07-27-2005 Statutory Notice of Balance Due

09-26-2005 Statutory Notice of Intent to Levy

FORM 4340 (REV. 01-2002)

PAGE

4

CB7J
-,8 -

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- -- - - - - - - -- - -- - - ---- - - - - - - - ---- - - - - - -- --- -- - --- --- -- - -- ------- - -- --1------ - -----

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MAiTERS

RANKIN M SMITH SR ESTATE EIN/SSN: 25
SUNTRUST BANK ATLANTA

V

FORM: 706 TAX PERIOD:
BALANCE

TYPE OF TAX: u.S. ESTATE TAX RETURN

- - - --- - -- -- - -- - -- --- -- - - - ----- - --- ------- - ---- - --- - - --------- - -----t - --- -------!

4,276,648.61 - -- - -- -- - - - - -- --- ----- - --- --- ----- --- -------- ----- --- -- --- -- - -- - - -I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE TO THE TAXES SPECIFIED IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PE AND ALL ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR U PAYMENTS, AND THE ASSESSED BALANCE RELATING THERETO, AS DISCLOSED B RECORDS OF THIS OFFICE AS OF THE ACCOUNT STATUS DATE ARE SHOWN THER
FURTHER CERTIFY THAT THE OTHER SPEC

IN RESPECT IOD STATED, IDENTIF lED
THE IN. I RANSCRIPT

IF lED MATTERS SET FORTH IN TH is

APPEAR IN THE OFF ICIAL RECORDS OF THE INTERNAL REVENUE SERVICE.

:::::::::-::---::::~~~~~~~~-------PRINT NAME

TITLE:

OD Maer, Accunti Contrl/Servces
198

DELEGATION ORDER:

lOCATION: INTERNAL REVENUE SERVICE DORAVILLE, GA
ACCOUNT STATUS DATE 10/12/2005
PAGE

FORM 4340 (REV. 01-2002)

5

r.BO
- 39 -

Case 1:05-cv-01028-MBH

Document 37-3

Filed 08/15/2006

Page 21 of 21