Free Declaration - District Court of Federal Claims - federal

Case 1:02-cv-00483-FMA

Document 52

Filed 03/06/2006

Page 1 of 7

IN THE UNITED STATES COURT OF FEDERAL CLAIMS FORD MOTOR COMPANY AND AFFILIATES, Plaintiffs, v. THE UNITED STATES, Defendant. ) ) ) ) ) ) ) ) ) )

No. 02-483 T The Honorable Francis M. Allegra

_________________ DECLARATION OF MICHELINE M. MARITZ IN SUPPORT OF DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT _________________ I, Micheline M. Maritz, make the following declaration: 1. I am currently employed by the Tax Division of the Department of Justice as a

Recomputation Specialist. I received a Bachelor of Science degree in accounting from Cours Pigier in France in 1957 and Indiana University in 1984. I have been taking yearly review courses in accounting and interest computation since 1971. 2. Prior to joining the Department of Justice, I was employed by the Internal

Revenue Service as a Revenue Agent from 1984 to 1991. In that capacity I conducted field audits, and was responsible for planning, scheduling, and performing audit examinations of individuals, partnerships, and corporations. 3. I have 40 years of experience in areas associated with accounting in France and

the United States. For the last 20 years I have specialized in tax accounting, and for the last 12 -1-

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Page 2 of 7

years have concentrated on matters having to do with computation of interest pursuant to the Internal Revenue Code with respect to large corporate taxpayers. 4. In preparing this declaration, I have reviewed all of the submissions made by

plaintiff in support of its motion for summary judgment, including plaintiff's brief, plaintiff's proposed findings of fact, the affidavit of Francine Silverman, and all of the various documents, schedules and computations associated with them. 5. In addition, I have in my possession certain administrative files of the Internal

Revenue Service which include documents pertaining to the various adjustments, computations and the like with respect to plaintiff's 1976 taxable year, as well as other years which are relevant to determining plaintiff's income tax liability for 1976, and the computation of interest thereon. 6. I have prepared five alternative recomputations of interest with respect to

plaintiff's 1976 tax year. Treatment of all assessments, abatements, payments, credits, refunds and the like are the same for each of the five recomputations, except as specifically explained below. 7. Attached as Exhibit A is a recomputation of interest which reproduces the last

recomputation performed by the Internal Revenue Service. A copy of the handwritten recomputation by the Internal Revenue Service was attached as Exhibit A to the Joint Stipulation of Facts. I have compared the computation attached hereto with the Service's last computation, and with a current transcript of account, and concluded that the computation attached hereto as Exhibit A does in fact reproduce the last recomputation performed by the Internal Revenue Service. 8. Attached as Exhibit B is a recomputation of interest which is intended to -2-

Case 1:02-cv-00483-FMA

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reproduce the computations upon which plaintiff relies to establish the amount to which it claims to be entitled in this case. Exhibit B reproduces the recomputation of interest submitted by plaintiff, attached as Exhibit L to the Affidavit of Francine Silverman. That recomputation by plaintiff shows plaintiff entitled to recover $4,402,837.41 in overpayment interest as of December 2, 1987. Exhibit B, intended to reproduce plaintiff's computation, shows an overpayment interest balance as of December 2, 1987 in the amount of $4,402,837.42. 9. Attached as Exhibit C is a recomputation of interest which is identical to Exhibit

B, except that, in Exhibit C, overpayment interest that accrued between January 1, 1978 and January 1, 1981, is not netted against the underpayment of tax that arose on January 1, 1981, whereas in Exhibit B this overpayment interest is netted against the tax deficiency that arose on that date. Instead, in Exhibit C, the underpayment that arises on January 1, 1981 accrues underpayment interest through January 1, 1983. At that time, the previously accrued overpayment interest is netted against the underpayment of tax and accrued underpayment interest. This recomputation is intended to correct what the Government's brief refers to as the "accrued interest netting error." This recomputation shows an overpayment interest balance as of December 2, 1987 in the amount of $1,243,334.86. 10. Attached as Exhibit D is a recomputation of interest which is identical to Exhibit

C, except that it uses as availability dates for the various carryback credits which were applied to reduce plaintiff's 1976 tax liability the dates and amounts as set out below, in paragraphs 21 through 27, and in Exhibit E to this declaration. This recomputation shows that, as of December 2, 1987, plaintiff owed the Government $2,231,986 in deficiency interest, and $8,453,930 in excess overpayment interest erroneously paid to plaintiff, for a total of $10,685,916. -3-

Case 1:02-cv-00483-FMA

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11.

Plaintiff's 1976 year tax liability was adjusted numerous times based on general

adjustments (adjustments that relate to the return as originally filed rather than to carryback items) as well as carrybacks from 1977, 1979, 1980, and 1981. 12. The tax liability was finalized with the Appeals Office of the Internal Revenue

Service in an agreement embodied in a Form 870 AD, signed for the Service on December 28, 1995. 13. A recomputation of tax and interest purportedly implementing the Form 870 AD

was performed by IRS Appeals in 1996, resulting in the allowance of credits on June 3, 1996, in the amounts of $5,052,403.00 in tax, $4,414,336.00 in abated deficiency interest previously charged, plus $10,079,031.45 in statutory interest. A copy of this computation is attached as Exhibit A to the Stipulation filed July 1, 2005, and is referred to hereafter as the "Audit Interest Calculations." 14. On June 12, 1997, the taxpayer filed an administrative claim for allowance of

$4,401,991 in additional statutory interest, asserting an error in the 1996 computation. 15. A Form 2285 ("Concurrent Determinations of Deficiencies and Overassessments

in Cases Involving Restricted Interest Provisions of the Internal Revenue Code") was prepared to reflect the 1995 Form 870 AD settlement. That Form 2285 (a copy of which is attached as Exhibit B to the Affidavit of Francine Silverman, submitted with taxpayer's brief) showed that taxpayer had an underpayment of tax of $5,226,072 due to general adjustments to the original return (effective on the due date of the return). It then showed a $56,052,416 reduction in tax liability effective January 1, 1978, due to credit carrybacks from 1977. 1/ It then showed increases This entry was erroneous, as set out below in paragraphs 16 through 27, because most of the carryback was actually only available as of January 1, 1980. -41/

Case 1:02-cv-00483-FMA

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in liability of $42,813,374 effective January 1, 1980, and $13,826,494 effective January 1, 1981. This yields a net tax underpayment balance of $5,813,524 as of January 1, 1981. However, due to the interim tax reduction of $56,052,416, there existed an overpayment in the taxpayer's 1976 account between January 1, 1978 and January 1, 1981. Based upon the above-referenced Form 2285, the taxpayer's computations show that taxpayer was due overpayment interest of $7,045,419 as of January 1, 1981. The taxpayer's computation offset this interest against the $5,813,524 tax underpayment, thereby eliminating the tax due, and cutting off the accrual of deficiency interest on this underpayment. 16. The Form 2285 prepared by the Internal Revenue Service, dated August 7, 1995,

and attached as Exhibit B to the Affidavit of Francine Silverman, summarizes the final tax liability for plaintiff's 1976 tax year, as well as the source and amounts of carrybacks applied to reduce that tax liability. I will refer hereafter to this document as "the 1995 Form 2285." 17. A Form 2285 is intended to summarize the various carrybacks that have been

applied to reduce a taxpayer's liability for the relevant year, and thus is a way to keep track of the year in which the various carrybacks arose, and their amount. Where, as here, carrybacks from several different years are used to reduce the taxpayer's tax liability, those carrybacks will have different dates as of which they may be applied against the taxpayer's liability, for purposes of computing interest. This is because for the years in suit interest on an overpayment which results from a carryback does not commence until (at the earliest) the end of the year that generates that carryback or, if made available as the result of a net operating loss, then at the end of the year generating that net operating loss. 18. The 1995 Form 2285 should have marshaled information derived from the last

-5-

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revenue agent's report. That Report included schedules that set out the exact amount, nature, and source year for carryback credits being applied to reduce taxpayer's liability for 1976. 19. The 1995 Form 2285 prepared by the Internal Revenue Service does not correctly

set out the amount, nature, and source year of the carryback credits applied to reduce taxpayer's liability for 1976. 20. The 1995 Form 2285 underlying the Audit Interest Computations, on which

plaintiff relies for its recomputation, is incorrect in showing that a $56,052,416 carryback from 1977 originated in 1977, and, hence, was effective to reduce the 1976 tax liability as of January 1, 1978. 21. Attached as Exhibit E is a corrected Form 2285 (at E-1) that I have prepared

which accurately sets out the amount, nature and source year for all carrybacks applied to reduce taxpayer's liability for 1976. Immediately following the Corrected Form 2285 (at E-2) is a summary of the amount, nature and source year of the carryback credits set out in the corrected Form 2285. That summary, in turn, references various schedules and exhibits to the final revenue agent's report, showing the source of each of the figures. Copies of those schedules and exhibits (16 pages) are reproduced immediately after the summary, at pages E-3 through E-18. 22. The Corrected Form 2285 does not change the total amount of credits carried back

to 1976 from the total amounts set out in the 1995 Form 2285. However, the Corrected Form 2285 substantially changes the source years, and therefore the availability dates, of those credits. 23. In fact, aside from about $9.2 million in excess foreign tax credits, all other

credits reported by plaintiff with respect to its 1977 year were originally entirely used against 1977 tax, and there was thus no more to carry back to 1976. It was only in 1979 that there were

-6-

Case 1:02-cv-00483-FMA

Document 52

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excess credits available for carryback due to the limitation based on the pre-credit tax liability in that year. 24. Credits (aside from the foreign tax credit carryback from 1977 referred to above)

first became available for carryback to 1976 from the 1979 year, with an availability date of January 1, 1980, rather than at the end of 1977, with an availability date of January 1, 1978. 25. Subsequently, there was a net operating loss carryback from 1980 to 1977, which

reduced 1977 taxable income and reduced the 1977 investment tax credit limitation, freeing up credits to be carried back from 1977 to 1976. 26. Thus, those credit carrybacks (principally investment tax credits), freed by a net

operating loss from 1980, bear an availability date of January 1, 1981. Since the 1979 credits had already gone back to 1976, the 1980 net operating loss did not change the effective date of those credits (i.e. 1/1/80), but merely meant that they were deemed to have come from 1977 instead of 1979. 27. Most of the carryback tax reduction to plaintiff's 1976 liability was actually

effective only as of January 1, 1980, rather than January 1, 1978, as in plaintiff's computation. Pursuant to 28 U.S.C. § 1746, I declare under penalty of perjury that the foregoing statements are true and correct. Executed in Washington, D.C., on March 6, 2006.

s/ Micheline M. Maritz MICHELINE M. MARITZ Recomputation Specialist

-7-

Case 1:02-cv-00483-FMA

Document 52-2

Filed 03/06/2006

Page 1 of 5

IN THE UNITED STATES COURT OF FEDERAL CLAIMS
FORD MOTOR COMPANY AND AFFILIATES,
Plaintiffs,
v.
)
) ) )

THE UNITED STATES,

Defendant.

) ) ) ) ) )

No. 02-483 T The Honorable Francis M. Allegra

EXHIBIT A TO THE DECLARATION OF MICHELINE M. MARITZ
IN SUPPORT OF DEFENDANT'S

CROSS-MOTION FOR SUMMARY JUDGMENT

Case 1:02-cv-00483-FMA

Document 52-2

Filed 03/06/2006

Page 2 of 5

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Co. Taxpayer 10#....: yr 12/31/76

TaxInterest Version 2006.1

03-03-06
Page 1

Event Date

Events
Tax
C/B from 7712

Date

Amount

Balance (1)

09-14-77 01-01-78 01-01-78

5,226,072.00

":56,052,416:;

5,226,072.00

":50,716,847:;

Interest Computation Date

-(50,716,847:;

(1) Balance includes any interest and penal ties accrued as of the Event Date

Interest Detail

Event
Tax

Date

Rate

Base

Interest
109,496.95

Balance

Interest

09-14-77
01-01-78 7.00

C/B from 7712

01-01-78

5,226,072.00 5,226,072.00

-(56,052,416:;

5,226,072.00 5,335,568.95
0.00

----------------------------- Summary as of 01-01-78

Tax

Interest

5,226,072.00 -(55,942,919:; 109,496.95 -(109,496.95:;
5,335,568.95
":56,052,416:;

Amount Payments

Deposi ts

0.00 0.00

Balance -(50,716,847:; 0.00
-(50,716,847:;

Totals

==============================================================================
Prepared using: FEDERAL Table end date: 03-31-06
IRS interest rates TVS Table

0.00

"Mari t z declaration Exhibit A"

Ford76(1)

Case 1:02-cv-00483-FMA

Document 52-2

Filed 03/06/2006

Page 3 of 5

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer 10#....: yr 12/31/76

TaxInterest Version 2006.1

03-03-06
Page 1

Event Date

Events
C/B from 7712

Date

Amount

Balance (1)

7907 c/B
7912 C/B recapture 7912 C/B applied from 7912

IRS Check (-High Rate46,316,906.46)
IRS Check (-High Rate 22,291.00)

8012 C/B recapture

8012 C/B reversed 8012 c/B
8012 C/B 8012 C/B- 1120X applied from 7712

IRS Check (-High Rate IRS Check (-High Rate
transfer to 8112 transfer to 8203 int. transfer - 7712 8112 C/B recapture 8112 C/B- 1120X int. applied - 7712 8112 C/B 8112 C/B

341,336.05) 22,291.00)

IRS Check (-High Rate 3,177,846.46)
IRS Check (-High Rate 259,284.86)
transfer to 7812 transfer to 7812

Payment
transfer to 8212 transfer to 7112 transfer to 8412

IRS Check (-High Rate31,253,071.60)
Interest Computation Date

01-01-78 08-01-79 01-01-80 01-01-80 03-15-80 05-12-80 07-08-80 01-01-81 01-01-81 01-01-81 01-01-81 01-01-81 03-15-81 04-15-81 05-04-81 01-01-82 01-01-82 01-01-82 01-01-82 01-01-82 01-01-82 01-01-82 01-01-82 09-14-82 07-12-83 12-21-84 12-21-84 12-21-84 12-02-87 12-02-87 12-02-87 12-02-87 12-02-87

42,813,374.00

-(50,716,847:: ":22,291.00:;
-(46,316,906:: ..8,434.00:;

-(50,716,847:: ":55,603,786:;

":22,291.00:; -(341,336.05:: ":13,462,867:; ":2,115,070.10:; 353,006.94 23,199.74

48,098,520.78 24,123.44 363,627.00 13,462,867.00

-(60,375,797:: ":61,436,390:; -(14,372,356:: ":14,463,531:;

28,874.35 229,070.14 1,917,986.06 3,635,791.00 -(524,206.00:; -(1,917,986.06:; -(3,635,790.95:; ":4,528,197.00:: 3,602,720.18 259,284.86 143,312.25 2,511,518.58 -(14,250,000:; 132,857.97 6,983,319.63 12,429,592.85 31,253,071.60

-(14,820,157:: ..17,082,310:; -(16,813,319:: ":16,839,408:;

":22,259,804:; -(20,349,947:; ":22,432,936:; ":37,889,057:;

15.05 15.05

(1) Balance includes any interest and penal ties accrued as of the Event Date

"Maritz declaration Exhibit A"

Ford76(1)

Case 1:02-cv-00483-FMA

Document 52-2

Filed 03/06/2006

Page 4 of 5

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer 10#....: yr 12/31/76
Interest Detail

TaxInterest Version 2006.1

03-03-06
Page 2

Event
c/B from 7712

Date

Rate

Base

Interest

Balance
":50,716,847:; ":51,008,642:; -(55,581,495:: 0.00 ":56,872,265:: 0.00 0.00 -(60,643,295:: -(61,427,956:; 0.00 ":62,470,877:; 0.00 -(14,487,654:; 0.00 -(14,820,157:: 0.00 0.00 0.00 0.00 0.00 ":14,967,240:; 0.00 -(17,166,326:; 0.00 ":16,862,608:: 0.00 -(17,465,346:: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ":22,384,687:;
-(23,952, 667::

Interest Interest 7907 c/B Interest
7912 c/B

7912 C/B recapture

Interest Interest applied from Interest IRS Check Interest IRS Check Interest
8012 8012 8012 8012 8012

7912

Interest applied from Interest IRS Check Interest IRS Check Interest

C/B recapture C/B reversed C/B C/B C/B- 1120X
7712

transfer to 8112 transfer to 8203 int. transfer - 7712 8112 C/B recapture 8112 C/B- 1120X int. applied - 7712 8112 C/B 8112 C/B

Interest Interest IRS Check Interest Interest Interest IRS Check Interest

01-01-78 01-31-78 08-01-79 08-01-79 01-01-80 01-01-80 01-01-80 01-31-80 03-15-80 03-15-80 05-12-80 05-12-80 07-08-80 07-08-80 01-01-81 01-01-81 01-01-81 01-01-81 01-01-81 01-01-81 03-15-81 03-15-81 04-15-81 04-15-81 05-04-81 05-04-81 01-01-82 01-01-82 01-01-82 01-01-82 01-01-82 01-01-82 01-01-82 01-01-82 01-01-82 01-31-82 09-14-82 09-14-82 12-31-82 06-30-83 07-12-83 07-12-83 12-31-83

":50,716,847:;

7.00 6.00
6.00 6.00 12.00
12.00

":50,716,847:; ":291,795.56:;

-(50,716,847::-(4,572,853.25:: ":22,291.00:;
-( 5 0, 739, 138:;.. 1, 268 , 478 . 45:;

42,813,374.00

":46,316,906:;
-(54,242,670:: -(267,498.10:: -(54,242,670:; ":784,661.10:;

-(8,434.00:;

12.00 12.00

48,098,520.78
24,123.44

.. 5 4, 251, 104:;.. 1, 034 , 486 . 81:;

":6,152,583.72:; -(115,297.73::
":6,128,460.28:; -(356,626.02:;

363,627.00 13,462,867.00

-(22,291.00:; -(341,336.05:; -(13,462,867::

12.00 12.00
12.00 12.00

..6,128,460.33:; ":147,083.05:;

-(2,115,070.10::

":8,243,530.43:; ":84,016.26:;

353,006.94
-(7,890,523.49:: -(49,288.75:;

23,199.74
-(7,867,323.75:: -(625,937.21::

28,874.35 229,070.14 1,917,986.06 3,635,791.00 -(524,206.00:: ":1,917,986.06:: -(3,635,790.95:: -(4,528,197.00:;
":12,661,782:; ":124,883.33:;

12.00 20.00

-( 12, 661, 782::-( 1, 567 , 979 . 61::

20.00 16.00 11.00
11.00

3,602,720.18
-(9,059,062.03:: -(536,097.92::

-(20,886,045::-(1,724,272.17::
-(22,610,317:; ":81,904.49:;

259,284.86 -(22,432,936::-(1,193,306.05::

0.00 -(20,886,045:: -(22,610,317:: ":22,692,221:; ":22,432,936:; -(23,626,243::

"Mari t z declaration Exhibit A"

Ford76 (1)

Case 1:02-cv-00483-FMA

Document 52-2

Filed 03/06/2006

Page 5 of 5

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer 10#....: yr 12/31/76
Interest Detail

TaxInterest Version 2006.1

03-03-06
Page 3

Event

Interest Interest transfer transfer Payment Interest Interest Interest Interest Interest Interest Interest Interest Interest transfer transfer

Date Rate Base Interest Balance ------------------------------------------------------------------------------

to 7812 to 7812

to 8212 to 7112

transfer to 8412 IRS Check

06-30-84 12-21-84 12-21-84 12-21-84 12-21-84 12-31-84 06-30-85 12-31-85 06-30-86 12-31-86 03-31-87 06-30-87 09-30-87 12-02-87 12-02-87 12-02-87 12-02-87 12-02-87

11.00 11.00

2,511,518.58
11.00 13.00 11.00 10.00 9.00 8.00 8.00 8.00 9.00

":23,626,243:;''1,328,136.08:; ":24,954,379::":1,339,509.69:: 143,312.25
":14,250,000:; ..37,889,057:; ":114,028.35:; -(38,003,086::-(2,530,124.22:: ":40,533,210:;-(2,310,778.33:;
.. 4 2, 843, 988:;.. 2, 177 , 846 . 45::

-(45,021,835::-(2,089,416.84:: -(47,111,252:; ":938,440.44:; -(48,049,692:: -(967,875.08:: ":49,017,567:; ..998,331.18:; -(50,015,898:: -(782,928.14:: 132,857.97 6,983,319.63 12,429,592.85 31,253,071.60

-(24,954,379:; -(26,293,888:: -(26,150,576:: ":23,639,057:; -(37,889,057:; ":38,003,086:; -(40,533,210:: -(42,843,988:; ":45,021,835:; -(47,111,252:: ":48,049,692:; -(49,017,567:: ":50,015,898:; -(50,798,827:; -(50,665,969:: ":43,682,649:; -(31,253,056:: 15.05

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - Summa r y as 0 f 12 - 0 2 - 8 7

..30,403,880:; 0.00 -----------------------------------------------------------------------------15.05 0.00 137,862,237 ":137,862,222:; Totals -----------------------------------------------------------------------------Prepared using: FEDERAL Table end date: 03-31-06
IRS interest rates TVS Table

Tax or IRS Check GATT rate interest

168,266,118 ":137,862,222:;

Amount Payments

Deposi ts

0.00 0.00

Balance 30,403,895.71

-(30,403,880:;

"Maritz declaration Exhibit A"

Case 1:02-cv-00483-FMA

Document 52-3

Filed 03/06/2006

Page 1 of 4

IN THE UNITED STATES COURT OF FEDERAL CLAIMS
FORD MOTOR

COMPANY AND AFFILIATES,

)
)

)

Plaintiffs,
v.

)

THE UNITED STATES,

) ) ) )
)

No. 02-483 T

The Honorable Francis M. Allegra

Defendant.

)

EXHIBIT B

TO THE DECLARATION OF MICHELINE M. MARITZ IN SUPPORT OF DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

Ford76 (2)

Case 1:02-cv-00483-FMA

Document 52-3

Filed 03/06/2006

Page 2 of 4

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer ID#....: yr 12/31/76

TaxInterest Version 2006.1

03-03-06
Page 1

Event Date

Events

-----------------------------------------------------------------------------applied from 7712

Date

Amount

Balance (1)

transfer transfer Payment transfer transfer transfer Interest

8112 C/BPayment

112 OX

to to to to to

7812 7812
8212 7112 8412

03-15-81 -(2,115,070.10;: -(2,115,070.10;: -(892,376.00:: ':3,210,492.83;: 01-01-82 12-31-82 -(1,130,831.84:: -(4,921,390.98:: 143,312.25 12-21-84 12-21-84 2,511,518.58 -(17,862,424;: -(14,250,000:: 12-21-84 132,857.97 12-02-87 12-02-87 6,983,319.63 12-02-87 12,429,592.85 -(4,402,837.42;:
12-02-87

Computation -----------------------------------------------------------------------------(1) Balance includes any interest and penal ties accrued as of the Event Date

Date

-(4,402,837.42;:

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

Interest Detail

Event

Date -----------------------------------------------------------------------------applied from 7712

Rate

Base

Interest

Balance

Interest 8112 C/B- 1120X Interest Interest Payment Interest Interest Interest Interest transfer to 7812 transfer to 7812 Payment Interest Interest Interest Interest Interest Interest Interest Interest Interest transfer to 8212 transfer to 7112 transfer to 8412
"Mari t z

03-15-81 01-01-82 01-01-82 01-31-82 12-31-82 12-31-82 06-30-83 12-31-83 06-30-84 12-21-84 12-21-84 12-21-84 12-21-84 12-31-84 06-30-85 12-31-85 06-30-86 12-31-86 03-31-87 06-30-87 09-30-87 12-02-87 12-02-87 12-02-87 12-02-87

12.00
12.00 20.00 16.00
11. 00

11.00 11.00

11.00 13.00 11.00 10.00 9.00 8.00 8.00 8.00 9.00

-(2,115,070.10:: ':2,115,070.10:: -(892,376.00;: -(3,007,446.10:: ':3,007,446.10:: -(1,130,831.84;: -(4,921,390.98;: ':5,327,682.23:: -(5,631,410.76;: -(5,947,977.38;: 143,312.25 2,511,518.58 -(14,250,000:: -(17,862,424::

':203,046.73::
-(29,662.48:: ':550,403.83::

-(406,291.25;: ':303,728.53:: -(316,566.62;: -(319,277.56;:

-(53,757.55::

-( 1 7 , 916, 181;:-( 1, 192, 802 . 20;: -( 19, 108 , 983;:-( 1, 089, 393 . 74::

-(20,198,377::-(1,026,724.31:: -(21,225,101;: -(985,035.04;:
-(22,652,555;: -(23,108,850;: ':23,579,504:: 132,857.97

-(2,115,070.10;: ':2,318,116.83:: 0.00 -(3,240,155.31;: ':3,790,559.14:: 0.00 -(5,327,682.23;: ':5,631,410.76:: -(5,947,977.38:: -(6,267,254.94;: ':6,123,942.69:: -(3,612,424.11;: -(17,862,424;: ':17,916,181:: -(19,108,983;: -(20,198,377:: -(21,225,101:: -(22,210,136;:
-(23,108,850;: -(23,579,504;: ':23,948,607:: -(23,815,749;: ':16,832,430:: -(4,402,837.42::

(22,210,136) (442,418.52)

(22,652,555)

-(456,295.20;: -(470,653.42;: ':369,103.78::

6,983,319.63 12,429,592.85

declaration

Exhibit B"

Ford76 (2)

Case 1:02-cv-00483-FMA

Document 52-3

Filed 03/06/2006

Page 3 of 4

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer ID#....: yr 12/31/76

TaxInterest Version 2006.1

03-03-06
Page 2

Interest Detail -----------------------------------------------------------------------------Balance Interest Base Rate Date Event -----------------------------------------------------------------------------_ _ _ - - - - - - - - - - - - - - - - - - - - - - - - - - Summa r y as 0 f 12 - 0 2 - 8 7

Tax 22,200,601.28 ':18,388,277::
GATT rate interest -(8,215,160.76:: 0.00
IRS interest rates

Amount Payments

Deposits

-----------------------------------------------------------------------------0.00 -(4,402,837.42;: -(18,388,277:: 13,985,440.52 Totals -----------------------------------------------------------------------------Prepared using: FEDERAL Table end date: 03-31-06

0.00 0.00

3,812,323.34 -(8,215,160.76;:

Balance

TVS Table

"Mari tz declaration Exhibit B"

Ford76 (2A)

Case 1:02-cv-00483-FMA

Document 52-3

Filed 03/06/2006

Page 4 of 4

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer ID#....: yr 12/31/76

TaxInterest Version 2006.1

03-03-06
Page 1

Events

Event Date

Amount Balance (1) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Tax 09-14-77 5,226,072.00 5,226,072.00

Date

C/B from 7712 7912 C/B recapture applied from 7912 8012 C/B recapture

-(56,052,416:: 01-01-78 -(50,716,847;: 01-01-80 42,813,374.00 ':14,036,043:: -(8,434.00;: 03-15-80 -(14,197,782;: 01-01-81 13,826,494.00 -(1,130,831.84::

Interest Computation Date

01-01-81

-(1,130,831.84;:

(1) Balance includes any interest and penal ties accrued as of the Event Date

Interest Detail

Event
Tax

Date

Rate

Base

Interest

Balance

Interest C/B from 7712 Interest Interest 7912 C/B recapture Interest Interest applied from 7912 Interest
8012 C/B recapture

09-14-77 5,226,072.00 109,496.95 01-01-78 7.00 5,226,072.00 -(56,052,416:: 01-01-78 -(50,716,847;: -(291,795.56;: 01-31-78 7.00 -(50,716,847;:-(5,840,774.43;: 01-01-80 6.00 42,813,374.00 01-01-80 -(38,976.03;: 01-31-80 6.00 -(7,903,473.05;: 03-15-80 12.00 -(7,903,473.05;: -(114,329.69;: -(8,434.00;: 03-15-80 01-01-81 12.00 -(7,911,907.05:: -(759,543.08:: 13,826,494.00 01-01-81

5,226,072.00 5,335,568.95
0.00 -(50,899,145;: -(56,739,920;: 0.00 -(13,965,522:: -(14,079,851;: 0.00 -(14,847,828:: 0.00

----------------------------- Summary as of 01-01-81

Tax

Interest

GATT rate interest

61,865,940.00 -(55,951,353:: 109,496.95 -(109,496.95;: -(7,045,418.79;: 0.00

Amount Payments

Deposi ts

0.00 0.00 0.00

0.00 -(7,045,418.79;:

5,914,586.95

Balance

Totals

-(56,060,850;: 54,930,018.16 0.00 -(1,130,831.84;: -----------------------------------------------------------------------------Prepared using: FEDERAL Table end date: 03-31-06
IRS interest rates TVS Table

"Mari tz declaration Exhibit B"

Case 1:02-cv-00483-FMA

Document 52-4

Filed 03/06/2006

Page 1 of 4

IN THE UNITED STATES COURT OF FEDERAL CLAIMS
FORD MOTOR COMPANY AND AFFILIATES,
Plaintiffs,
v.
) )

) ) ) )
)

No. 02-483 T

The Honorable Francis M. Allegra

THE UNITED STATES,

Defendant.

) )
)

EXHIBIT C TO THE DECLARATION OF MICHELINE M. MARITZ IN SUPPORT OF DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

Ford76 (2C)

Case 1:02-cv-00483-FMA

Document 52-4

Filed 03/06/2006

Page 2 of 4

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer ID#....: yr 12/31/76

TaxInterest Version 2006.1

03-03-06
Page 1

Events

Event Date

Amount Balance (1) ------------------------------------------------------------------------------

Date

8012 C/B unpaid applied from 7712

allowable interest
transfer t (-High Rate transfer t (-High Rate

8112 C/B

transfer t (-High Rate 132,857.97) transfer t (-High Rate 6,983,319.63) transfer t (-High Ra t e 1 2 , 4 2 9, 5 92 . 8 5 ) Interest Computation Date

Payment

143,312.00) 2,511,519.00)

01-01-81 5,914,587.00 5,914,587.00 03-15-81 ':2,115,070.00:: 3,941,467.09 01-01-82 ':892,406.00:: 3,413,814.72 12-31-82 ':7,045,418.77:: ':3,070,890.03:: 12-21-84 143,312.00 12-21-84 2,511,519.00 12-21-84 ':14,250,000:: ':15,505,862:: 12-02-87 132,857.97 12-02-87 6,983,319.63 12-02-87 12,429,592.85 ':1,243,334.86::

12-02-87 ':1,243,334.86:: -----------------------------------------------------------------------------(1) Balance includes any interest and penal ties accrued as of the Event Date

Interest Detail ------------------------------------------------------------------------------

Event

Interest 7712 Interest 8112 C/B Interest Interest allowable interest Interest Interest Interest Interest transfer to 7812 transfer to 7812 Payment Interest Interest Interest Interest Interest Interest Interest Interest Interest
applied from
"Mari t z

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -8012 C/B unpaid 01-01-81 5,914,587.00 5,914,587.00

Date

Rate

Base

Interest

Balance

03-15-81 03-15-81 01-01-82 01-01-82 01-31-82 12-31-82 12-31-82 06-30-83 12-31-83 06-30-84 12-21-84 12-21-84 12-21-84 12-21-84 12-31-84 06-30-85 12-31-85 06-30-86 12-31-86 03-31-87 06-30-87 09-30-87 12-02-87

5,914,587.00 ':2,115,070.00:: 12.00 3,799,517.00
12.00

141,950.09

12.00 20.00

16.00 11.00 11.00 11.00

2,907,111.00 2,907,111.00 ':7,045,418.77:: ':3,070,890.03:: ':3,324,410.99:: ':3,513,934.02:: ':3,711,467.86:: 143,312.00 2,511,519.00

':892,406.00::

364,753.63

28,672.88 532,041.14
':253,520.96:: ':189,523.03:: ':197,533.84:: ':199,225.44::

6,056,537.09 3,941,467.09 4,306,220.72 3,413,814.72 3,442,487.60 3,974,528.74

11. 00

13.00 11.00 10.00 9.00 8.00 8.00 8.00 9.00

-:14,250,000:: ':15,505,862:: ':46,665.40:: ':15,552,527::':1,035,437.66:: ':16,587,965:: ':945,671. 72:: ':17,533,637:: ':891,270.17:: -:18,424,907:: -:855,080.90:: ':19,279,988:: ':384,050.94:: ':19,664,039:: ':396,096.88:: ':20,060,135:: ':408,560.85:: ':20,468,696:: ':320,408.49::

0.00 ':3,324,410.99:: ':3,513,934.02:: ':3,711,467.86:: ':3,910,693.30:: ':3,767,381.30:: .:1,255,862.30:: -:15,505,862:: ':15,552,527:: ':16,587,965:: ':17,533,637:: ':18,424,907:: -:19,279,988:: ':19,664,039:: -:20,060,135:: ':20,468,696:: ':20,789,105::

declaration Exhibit

C"

Ford76 (2C)

Case 1:02-cv-00483-FMA

Document 52-4

Filed 03/06/2006

Page 3 of 4

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer ID#....: yr 12/31/76

TaxInterest Version 2006.1

03-03-06
Page 2

Interest Detail -----------------------------------------------------------------------------Event Date Rate Base Interest Balance ------------------------------------------------------------------------------

transfer to 8212 transfer to 7112 transfer to 8412

12-02-87 12-02-87 12-02-87

132,857.97 6,983,319.63 12,429,592.85

':20,656,247:: ':13,672,927:: ':1,243,334.86::

----------------------------- Summary as of 12-02-87

Tax or IRS Check

GATT rate interest .:6,123,046.28:: 0.00 ':6,123,046.28:: - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

Interest

28,115,188.45 ':23,235,477::

Amount Payments

Deposi ts

1,067,417.74 ':1,067,417.74::

0.00 0.00 0.00

Balance 4,879,711.42
0.00

Totals 23,059,559.91 ':24,302,894:: 0.00 -:1,243,334.86:: -----------------------------------------------------------------------------Prepared using: FEDERAL Table end date: 03-31-06
IRS interest rates TVS Table

"Mari tz declaration Exhibit e"

Ford76 (2b)

Case 1:02-cv-00483-FMA

Document 52-4

Filed 03/06/2006

Page 4 of 4

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer ID#....: yr 12/31/76

TaxInterest Version 2006.1

03-03-06
Page 1

Events
Payment
7912 C/B recapture applied from 7912

Event Date

Date

Amount

Balance (1)

Tax
Interest Computation Date

01-01-78 ':50,716,847:: ':50,716,847:: 01-01-80 42,813,374.00 ':14,036,042:: 03-15-80 ':8,434.00:: -:14,197,782:: 01-01-81 13,826,494.00 ':1,130,831. 77::

01-01-81

':1,130,831. 77::

(1) Balance includes any interest and penal ties accrued as of the Event Date

Interest Detail

Event

Date

Rate

Base

Interest

Balance
':50,716,847:: ':51,008,642:: ':56,849,416:: 0.00 ':14,075,019:: ':14,189,348:: 0.00 ':14,957,325:: 0.00

Interest Interest 7912 C/B recapture Interest Interest applied from 7912 Interest
Tax

Payment

01-01-78 ':50,716,847:: 01-31-78 7.00 -:50,716,847:: ':291,795.56:: 01-01-80 6.00 .: 5 0, 716, 847::.: 5, 840, 774 . 42:: 01-01-80 42,813,374.00 01-31-80 6.00 ':7,903,473.00:: ':38,976.03:: 03-15-80 12.00 ':7,903,473.00:: .:114,329.69:: 03-15-80 ':8,434.00:: 01-01-81 12.00 ':7,911,907.00:: ':759,543.07:: 01-01-81 13,826,494.00

Tax rate interest ':7,045,418. Payments 56,639,868.00Amount 77:: 0.00 ':50,725,281:: GATT
Totals
Prepared using: FEDERAL Table end date: 03-31-06
IRS interest rates TVS Table

----------------------------- Summary as of 01-01-81
Deposi ts

0.00 0.00

5,914,587.00 ':7,045,418.77::

Balance

49,594,449.23 ':50,725,281:: 0.00 ':1,130,831.77:: ------------------------------------------------------------------------------

"Maritz declaration Exhibit C"

Case 1:02-cv-00483-FMA

Document 52-5

Filed 03/06/2006

Page 1 of 4

IN THE UNITED STATES COURT OF FEDERAL CLAIMS
FORD MOTOR COMPANY AND AFFILIATES,
Plaintiffs,
v.
)
)

) ) )
)

No. 02-483 T The Honorable Francis M. Allegra

THE UNITED STATES,

) )
) )

Defendant.

EXHIBIT D TO THE DECLARATION OF MICHELINE M. MARITZ
IN SUPPORT OF DEFENDANT'S

CROSS-MOTION FOR SUMMARY JUDGMENT

Ford76(3)

Case 1:02-cv-00483-FMA

Document 52-5

Filed 03/06/2006

Page 2 of 4

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer 10#....: yr 12/31/76

TaxInterest Version 2006.1

03-03-06
Page 1

Events

Event Date

Amount Balance (1) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -8012 unpaid 01-01-81 5,913,033.15 5,913,033.15

Date

Payment

allowable int.
transfer t (-High transfer t (-High

8112 C/B

transfer t (-High Rate 0.00) transfer t (-High Rate 0.00 ) transfer t (-High Rate 8,688,058.31) Interest Computation Date

Payment

Rate 143,312.25) Rate 2,511,518.58)

03-15-81 ~2,115,070.00:; 3,939,875.95 01-01-82 ~812, 187.00:: 3,492,293.41 12-31-82 ~152,181.65:: 3,915,998.45 12-21-84 143,312.25 12-21-84 2,511,518.58 12-21-84 ~14,250,000:; ~6,608,253.73:; 12-02-87 132,857.97 12-02-87 6,983,319.63 12-02-87 12,429,592.85 10,685,916.02

12-02-87 10,685,916.02 -----------------------------------------------------------------------------(1) Balance includes any interest and penal ties accrued as of the Event Date

Interest Detail ------------------------------------------------------------------------------

Event

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

Date

Rate

Base

Interest

Balance

Interest Payment Interest 8112 C/B Interest Interest allowable into Interest Interest Interest Interest transfer to 7812 transfer to 7812 Payment Interest Interest Interest Interest Interest Interest Interest Interest Interest "Maaritz declaration

8012 unpaid

01-01-81 03-15-81 03-15-81 01-01-82 01-01-82 01-31-82 12-31-82 12-31-82 06-30-83 12-31-83 06-30-84 12-21-84 12-21-84 12-21-84 12-21-84 12-31-84 06-30-85 12-31-85 06-30-86 12-31-86 03-31-87 06-30-87 09-30-87 12-02-87

12.00

12.00
12.00 20.00 16.00 11.00 11.00 11.00

~2, 115, 070.00::

5,913,033.15 5,913,033.15 3,797,963.15

141,912.80

364,604.46

2,985,776.15 2,985,776.15
3,915,998.45 4,239,288.33 4,480,968.07 4,732,863.19 143,312.25 2,511,518.58

~812, 187.00:;

~152,181.65::

29,448.75 546,437.94
323,289.88 241,679.74 251,895.12 254,052.25

5,913,033.15 6,054,945.95 3,939,875.95 4,304,480.41 3,492,293.41 3,521,742.16 4,068,180.10
0.00

11.00 13.00 11.00 10.00 9.00 8.00 8.00 8.00 9.00
D"

~6, 608,253.73::

~14,250,000::

~6,628,141.48:: ~7,472,446.25:; ':7,852,285.78::
~8, 216,702.25:;

~7, 069, 421. 99:;

~8,380,376.22:: ':8,549,183.90:: ~8,723,303.45:;

4,239,288.33 4,480,968.07 4,732,863.19 4,986,915.44 5,130,227.69 7,641,746.27 ~6,608,253.73:: ~19,887.75:: ~6,628,141.48:: ~441,280.51:: ~7, 069, 421. 99:: ~403, 024.26:; ~7,472,446.25:; ~379,839.53:; ~7,852,285. 78:: ':364,416.47:: ':8,216,702.25:: ~163,673.97:; ~8,380,376.22:; ':168,807.68:: .:8,549,183.90:: ':174,119.55:: ':8,723,303.45:: ~136, 550.98:; ~8,859,854.43:;

Exhibit

Ford76 (3)

Case 1:02-cv-00483-FMA

Document 52-5

Filed 03/06/2006

Page 3 of 4

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer ID#....: yr 12/31/76
Interest Detail

TaxInterest Version 2006.1

03-03-06
Page 2

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

Event Date Rate Base Interest Balance -----------------------------------------------------------------------------transfer to 8212 transfer to 7112 transfer to 8412

12-02-87 12-02-87 12-02-87

132,857.97 6,983,319.63 12,429,592.85

~8, 726,996.46:;

':1,743,676.83:: 10,685,916.02

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - Summa r y as 0 f 12 - 0 2 - 8 7

Balance 0.00 12,937,516.72 Interest 2,153,320.94 ~2,153,320.94:; 0.00 0.00 GATT rate interest .:2,251,600.70:: 0.00 0.00 ':2,251,600.70:: -----------------------------------------------------------------------------Tax or IRS Check

28,113,634.43 ':15,176,117::

Amount Payments

Deposi ts

Totals 28,015,354.67 ~17, 329, 438:: 0.00 10,685,916.02 ==============================================================================
Prepared using: FEDERAL Table end date: 03-31-06
IRS interest rates TVS Table

"Maari tz declaration Exhibit 0"

Ford76 (2d)

Case 1:02-cv-00483-FMA

Document 52-5

Filed 03/06/2006

Page 4 of 4

INTEREST AND PENALTY DETAIL REPORT Taxpayer name...: Ford Motor Corp. Taxpayer ID#....: yr 12/31/76

TaxInterest Version 2006.1

03-03-06
Page 1

Event Date

Even t 5

Balance (1) -----------------------------------------------------------------------------Amount

Date

Tax
7712 C/B

7912 C/B Payment
8012 C/B

recapture

09-14-77 8,979,174.00 8,979,174.00 01-01-78 ~9,208,005.00:: ~40,698.85:: 01-01-80 ~1, 228,402.00:; ~1,274,022.07:: 03-15-80 ':8,434.00:: ':1,307,073.15:: 01-01-81 7,190,568.00 5,760,851.50

Interest Computation Date 01-01-81 5,760,851.50 -----------------------------------------------------------------------------(1) Balance includes any interest and penalties accrued as of the Event Date
Interest Detail -----------------------------------------------------------------------------Even t Date Rate Base Interest Balance ------------------------------------------------------------------------------

Tax

Interest 7712 C/B Interest Interest 7912 C/B Interest Interest Payment Interest
8012 C/B

recapture

09-14-77 8,979,174.00 01-01-78 7.00 8,979,174.00 01-01-78 ':9,208,005.00:: 01-31-78 7.00 ~40,698.85:: 01-01-80 6.00 ~40, 698.85:: 01-01-80 ~1,228,402.00:: 01-31-80 6.00 ':1,269,100.85:; 03-15-80 12.00 ':1,269,100.85:: 03-15-80 ~8,434.00:: 01-01-81 12.00 .:1,277,534.85:: 01-01-81 7,190,568.00

188,132.15
~234.16:; ~4, 687.06:;

8,979,174.00 9,167,306.15
0.00 147,199.14 142,512.08 0.00

':122, 643.35:: ':1,241,584.35::

~6,258.58:; ~1, 092, 148.50:; ~18, 358.50:: ':1,110,507.00:: 0.00
0.00

----------------------------- Summary as of 01-01-81

Tax

GATT rate interest

0.00 0.00 0.00 ':152,181.65:: ------------------------------------------------------------------------------

Interest

16,169,742.00 ':10,256,708:: 188,132.15 ~188,132.15:: ':152,181.65:: 0.00

Amount Payments

Deposits 0.00

5,913,033.15

Balance

Totals

16,205,692.50 ~10, 444, 841:; 0.00 5,760,851.50 -----------------------------------------------------------------------------IRS interest rates TVS Table

Prepared using: FEDERAL Table end date: 03-31-06

"Maari tz declartion Exhibit D"

Case 1:02-cv-00483-FMA

Document 52-6

Filed 03/06/2006

Page 1 of 19

IN THE UNITED STATES COURT OF FEDERAL CLAIMS
FORD MOTOR COMPANY AND AFFILIATES,
Plaintiffs,
v.
)
) )

)
)

)
)

No. 02-483 T The Honorable Francis M. Allegra

THE UNITED STATES,

Defendant.

) )
)

EXHIBIT E TO THE DECLARATION OF MICHELINE M. MARITZ IN SUPPORT OF DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

Page 2 of 19
Form 2285
(Rh'. NO\'8/'ber i959l
Oepartm.nt of the Ti...rv

Filed 03/06/2006

In-iernal fl..enui Sel"lc.
Sen j . Col'ien C; ',..r_ID6C) in T IX
A.mount. IlIl"''M!.'l clrea,'n tlA.. encloHd In øwent"'Js.ln S.-loni I and li.

IDr_s in TaxJ in Ca Inwll Restriced Interest Proisn¡ of the tntern.1 ~weue Co

IInc1' in 7á) and O"'r-ls
Powwof Anon","". Nami.nd Addr.. .

Po

7(;

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lei

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V..r Ç' fl L y 790 71 V.r

CO MClon I.R.C~
'i)

Document 52-6

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1.

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l-*

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4.

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*" ff-f?-8'.s

k"'~-8 J

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Cha",-i/AIL_oi $

E-1

FORD MOTOR COMPANY -1976 EIN: 38-0549190

Page 3 of 19
Current and carryback credits based on the last Revenue Agent Report and form 2285 dated Aug. 7,1995:
current year
carryback
=+=+=+=+=+=+=+

Total

carryback year

carrback
year
carryback year carryback

year

carryback year

Note
(a)

=+=+=+=+=+=+=+=+: =+=+=+=+=+=+= =+=+=+=+=+=+= =+=+=+=+=+=+= =+=+=+=+=+=+= =+=+=+=-l =+=+=+=+=+=+= =+=+=+=+=+=+=+=

1976
tax before C/B

7712

7907

7912

8012

8112

Filed 03/06/2006

============= ============= ============= ======== =============

353,248,674
(132,313,961)
(134,716)
FTC-disk credit
ITC

20,928
FTC

Schedule 4 (b)

E-8
3,253,792
119,449
Exhibit A

12,461,797
119,449

9,208,005

E-9
Exhibit A-3

E-10
44,019,485
Exhibit S

(60,090,564)

44,020,848
1,474,815

1,363

E-11/E-12
1,394,657

Document 52-6

Energy credit

80,158
2,101,983 3,077,310

Exhibit 0

E-13
4,860,541
Exhibit E

(1,116,954)
New Job credit

WIN credit

10,039,834 246,073

E-14
29,183
105,217
111 ,673
Exhibit F
Schedule 1

E-15

1,704,638

recapture of ITC

E -3 / E-4
9,208,005
22,291
47,545,308 6,635,926

----------------_. ----------------, -------------------_. -----------------" ------------ ---------------161,297,117

68,362,816

4,972,214

Case 1:02-cv-00483-FMA

=+=+=+=+=+=+=+
(c)

157,543,985 20,928 3,732,174
tax due to SRL Y CIS

tax before carrback

IRS - F. 2285
(b)

E-16
(d)

CIS credits

161,297,087
=+=+=+=+=+=+=+
(a) The exhibits from the note are the Revenue Agent Report exhibits number andlor letter based on the 1995 report,
Schedule 4 tax - 353,227,746 plus 20,298. SRL Y NOL carrback 43,600 X 48% = 20,928 - Copy of

worksheets attached and Revenue Agent's

(b)

form 2285 prepared 6/07/91, allowing the NOL and credit carryback. E-16/ E-17 / E-18
A vanance is $30.00 based on general adjustment and my revised form 2285.

(c)

Total carryback per exhibits - 68,362,816, - carryback per IRS form 2285 - 64,630,642, $3,732,174 of credit carryback was used against the
(d)
general adjustment tax.

E-2

Page 4 of 19
Name ànä Address of Taxpayer:
FORD MOTOR COMPANY AND AFF1LIATED COMPANIES THE AHERIC N ROAD DEARBORN, HI CH I GAN 48121

STATEMENT OF INCOME TAX CHANGES SCHEDULE NO.1

INfA3b_b~2~~~ö ROY~~RD1rqONEAREST $) rn Reply. R~ier To: CC:C:CtE:AP:TPD:KAK

;:- - - ---- ---- ------- -------- - ---- -------------------- ----3;:Õ;~:7; - --- -- ------.- -. - - .-._. - .-..- __e. -_.- ---- ---- - ----- 3i :õ~~:7 ~ ÃÕjUSTHËÑTS-Tõ- iÑëåMË;- - _. -- -. - --TÃx'yËÃR-ËÑõËõ; ---- --- -- - -- ---.- ---- -------- - --.._- -_.. --3;:Õ;~:76--" ------ -- ----REFER3~~5e~~~~ ----._.- ---- --- --------- -----

A_ FHC CONSOL IDATED SCHEDUL NO. A B. FORO MOTOR CO¿iY StllOU NO. B

Filed 03/06/2006
E .AHER CAN ROAD E U Y CO SCHIDU NO. F. FORD AEROSPACE 9 !~M. tORP. SCH DU NO. ~ G. FORO A ROSPAC ! COMH. TUTL SCH DU NO. G
H.FORD 15TiRNATÍONAL CAPITAL CORP. SCH DU~ NO. ~

a.AMERICAN ROAD IN CO_ SCHEDUt NO. 0

C'. FORD MOTOR CRED I COMPANY SCHEDUL NO. C

L. FORO MOTOR ~AND 0 ~ELOPMENT COÕ SC 8u O. F M. FORO LEASIN AND E OPHENT C . SCH DU O. H

J.FMCC INT RNATloNAL SC~ DU! ¡o. K.FORD OF UROP£ SC U O.

I.FORD LIF INS CO. SCH out NO.

D.FORD E1ECTRONICS ~ IEtRIGERATION SCHE8u O. 0 P.ROUGE T~EL POR 10 SCH~DU O. P Q.STARNE , 0COMPANY SCH U O. Q
$0
. .. ~ ! ~ ~~! ~?~! ~~~ .

N. FORD CONSUH R RE OHPAN SCH U O. N

R.SU~GLA Rãbuc~l, VNCA SCH BUL NO. R

Document 52-6

. TO A 0 USTH NTS ~. TAXA L~ YNCOM (BEFORE NET OPERATING & CAPITAL LOSS CARRYOVERS & CARRYBACKS) SCHEDULE NO. 2

S. TH hEARBORN ~NN còHp NY SCHEDUL NO. S
$0

$0

$0

4. TAXABLE INCOME CORRECTED' BEFORE NET OPfRATING LOSS & îAPITAl lOSS CARRYÖVERS & CARR BACKS

- eo !~~! ~~~! ~~~.

_.~! ~~~! ~!~! ~?~-

-~!~~~!?~~!~~?-

5. NET OP~RAT NG LOSS 0 SCHEDUL NO. 3

6. T AXABL INCOME - CORRECTED

. CAP I T A LO S CARRYBACK FROM 198 '

--~~:~~~lrl~~~~
=_!!L2~lL2~~~~~2_
-- S49S;ñ6,6S41~~: ~~~: ~~~

$740,002,65~
=_!l~QLQ2~~~g=

- ~~~ ~~~~ ~?~~ ~?~?

7. TAX SCHEDULE NO. 4 8 lESS CREDITS. A. OR GN T X tRED T IXH B T A B. NV~lTHEN¡ C. SOP TAX CÅEDITT BB T B CRED ~I B D. NERGY CR DITBl C

-S3S3;227,746

================

$0

$0

!;:;H:iH:tn~ ==b===b===f====
l~~:ny:i~
i1:U2:i
N/A ----------------~

$526,835,237

\lUIUI!
NI

Case 1:02-cv-00483-FMA

.u N CREDI ~.N~U JOBS CREDIT T BB G .RESEARCH CR 0 ~ X ~ .PAYSOP CRED T X B H

I
$325,434,608 422,60~

90 BALANCE, 1 .PLUS. ' B.MINIMUM TAX SCHEDULE NO.

~ .GENERAl BusiNESS CREDIT X" B f I

... _.. _..... ~~ ~.

$91,208,735
1 , 704 , 638

$0

NIA ........_--_.........-

$0

A.INVESTHENT CREDIT RECAPTURE TAX'CORRECTED * 5

C.

1,grg,gsî
$325,857,213
- - - - - ~~~ !~~!~~~. ======!lf~~~l~~~=

,,
$92,913,373
_. - _??! ?~~ !??~.

1 ,249,90~

11.TOTAt CORRECTED INCOME TAX LIABILITY 12. TOT A TAX SHOUN ON RETURN OR AS

$3,533,143
===~!~f2~~l~~~~

$1,249,902

PREV OUSLY ADJUSTED SCHEDULE NO. 6

13lI ~~R~~~QI8Bsf9E~5Ós~~D 1¥9~t~ 1976, 1977, 1978,

================

- - - - - - ~! ~~~! !~~. $0

-- --!! ~~?! ?~~-

$0

E-3

Page 5 of 19
THE AMER I CAN ROAD

STATEMENT OF ~NCOME TAX CHANGES SCHEDULE NO.1 (AL~ F I GUR S ROUNDED TO NEAREST $) EIN: 3 -05491 0 FORM 1120 In Rep y. R~ier To: CC:C:CLE:AP:TPD:KAK Name ànä Address of Taxpayer: FORD MOTOR COMPANY AND -AFFILIATED COMPANIES

DEARBORN, HICHIGAN 48121

;: -- -ÃÕjUSTMEÑTS -TÕ- ¡ÑCeHË; ------- -- -____a. ____.__________ __ - ___a __ ____a_a. -- -.. REFER3~~5e~~h~ ---- ----. - ----.- -__________-----..-- -._.---- _.-__._ 3;:Õ;;:S2~ - --~ ----------- -- ----_..- - TÃx.rËÃR -ËÑõËõ;-----. -- - - __a --REFER3~~5e~~~~, --- -- _. - ._--. __ - - - .______. __ __a -- - .-3;:õ;~:ã; - - - - - _. - - - - - __

Filed 03/06/2006
E.AMERICAN ROAD EiUfTY CO. SCHEDUL NO. E
L. FORD MOTOR LAND DEVELOPMENT CO. SCHIDU NO. ~ H.FORD LEASING AND DEVE OPHENT CO. SCH gu O.

o .AMER I CAN ROAD I NS CO. SCHEOÖt NO. 0

SOL IDA Ð A $~§~, ~~f _ B. FORD H 0, COM Y, 00. CREDt¥ COMPANY SCH C.FORo H8fo~ TED ~E~~DUL NO. 8t NO. C zZ: : )

A. FHC CON

I.FORD LIFE INS CO. SCHEDU NO. J I J. K.FMCC I NTERNAT 10NAL SCHEDUNO. K FORD OF EUROPE SCHEDU NO.

G.FORD AEROSPAC H.FORD COMH INTL SCHEDUL NO. G INTERNArTONAL CAPITAL CORP. SCHEDUL NO. H (1~ : ~

F.FORD AEROSPACE COMH. CORP. SCHEDUL NO. F 12 ~~~'ï~¡

O.FORD ~LECTRONICS 2 RE~RIG~RXTION SCH DU ~O. 0

N. FORD ONSUHER RE IT OMP N S H U O.

O.STARNET CORPORA ION SCHEDU N8. Q R . SUNGLAS PROOUlT I NC SCHEDU N. R
LOSS CARRYOVERS & CARRYBACKS) SCHEDULE NO.

P.ROUGE STEEL COMlANY SCH DU ~O. P
so
- ~ ! ~!?! ~~~! ~~~~~: ~~~ ~ ?~~~~~~~

19,306 222,00$

2. TOTAL ADJUSTH NTS 3. TAXABLE INCOME (BEFORE NET OPERATING & CAPITAL2

S. THE DEARBORN NN'COMPANY SCHEDU NO. S

so
- ~?! ~~?! ??~! ~~~ ~

Document 52-6

($45,385,797)
($2,859,224,26Ò)

$64,055,706

4. TAXABLE INCCHE CORRECTED - BEFORE NE~ OPERAglNG

u_ E~~! ?~~! !~?~

LOSS & îAPITAL LOSS CARRYOVERS & ARRYBA 5. NET OP~RA T NG LOSS SCH DULE N KS3 .

-~!~~!!~~!!~~~-

CAPITA LO S CARRYBACK FROM 1980 '

6. T AXABL I NCCHE - CORRECTED

-------_.......---!!L~!~L~~!L!2~= --S69Õ; 68;71 Õ
690,68, 71~

8

7. TAX SCHEDULE NO. 4

---..-.-.._._----~~~~~~~l~~~&~~~~
SO

(S746,347,948)

~~:=n~~?r~!~~~

A. ORE N TAX C ED IX ~: ~~~li~~~lTTħ C¿iDIT ~i

==~~r~~&~:r&~~~~ $0

!!L~~!L?~~L~~~_

--S62S;¡;¡;S;279-

D. NERGY CR DIT XB B ~ lESS CREDITS:
NJ ----......._-........
so

Case 1:02-cv-00483-FMA

~.NEU ÇOBS CR T XXHB B G.RESEXRCH CREyJT XH B G

I.GENERAL BUSÍNESS CREDIT X~ B T I 90 BALANCE 1 PUS.

H.PAYSOP CRED H

. IN REDI X

i¡ ~

62,445,')
I
SO

A:lbvESTMENT CREDIT RECAPTURE TAX-CORRECTED * 5

C.

B.HINIMUM TAX SCHEDULE NO.

853,68
$853',68

.1
676,678
S676,670

60,818

108,9ag

11. TOTAt CORRECTED INCOME TAX LIABILITY

12. TOTA TAX SHOUN ON RETURN OR AS

PREV OUSL Y ADJUSTED SCHEDULE NO. 6

$60,819

$108,986

13 INCREASE, OR (DECREASE) IN TAX ,r AS PREVIOUSLY ADJUSTED 1971, 1976, 19n, 1978,

... -- -- ~~~!~~===============
SO

SO ----------------

._------~?~!~?~-

. . - - - - - - - ~~ ! ~~~ -

(S1,645) ================

- - - - - - - - ~~! ~ ~ ~-

=======~~~blg~=

E-4

Page 6 of 19

'AXABLE i NCOME AS PRfVlOUSL Y ADJUSTED i BEFORE CARRYBACKS lame of Taxpayer: fORD MOTOR CO/PANY
SCHEDULE NO. 2

AND AffILIATED COMPANIES
TAX YEARS:
31-0ec- 79 --------..-._.-

AXABLE INCOME' 00 BACK:

PER RETURN

$1,569,308,524
(7~~~¿?13o~82)

31-Dec-80 ..._------------

AMENDED RETURN - FORM 1120X

($2,920,405,696)

31-Dec-81 ----------------

($700,962,149)

31-Dec-B2 ._-.._.._------_..

$1 , 329, 064 , 047

Filed 03/06/2006

CAPITAL LOSS CARRYBACKS NET OPERATING LOSS CARRYOVER-CONS. Sl-PER RETURN NET OPERATING ioss CARRYBACKS

SRY KI~ ttNt~ LARRYOVER 1111

PRIOR EXAMINATION ONLY (NO APPEALS ADJ.) TAX COURT DECISION

PR lOR APPEALS SETTLEMENT

61 (~~J:gn)

AXABlE I NCOME AS PREVIOUSLY ADJUSTED (BEFORE CARRYOVERS & CARRYBACKS)

2,517,416
~~~~~~:!~~~:!~~~=

£~~~~~~~~~~~~g~~

==~~~~2~~g~~J~~~

~J~~~~~~~J:!~g~=

Case 1:02-cv-00483-FMA

Document 52-6

E-5

Page 7 of 19
NET OPERATING lOSS SCHEDULE NO. 3
NO Carry¡¡acks/Carryforwards
N/A
FORD, MOTOR. COMPANY

Net 0r:rating losS-NORMAL CARRYBACK (3-YEAR) NetO rating loss-PRODUCT LIABILITY (10-YEAR)

Arising in Arising in Arising in Arising in Arpqng in Arising in
~
~

Available - - - - - -. - -. - - - - - - - - - - - - - - - - - - - - _. - CARR I ED BACK ---- - --- --- - -. - - - - - -Used-1971 USed-197T - --- -- - ____A. - -Ava! lable -.- -- - ____a_a. - Used-1976 - --._--____ _____________ ____a_a. - ______ ________ _. - - Used-1978 ------------_._____ ___e Ava! lable Arisjng in 1nU

Available

KING LINe. "'ERe.

9 056

Filed 03/06/2006
Arising in Arising in Arising in Arising In Arising in Arising in 15!~Q 67 735 962 Arising in è'R~ - SRlY AMOUNTS '166:391 Arising in Arising n Arising in Arising in
~~! ~! ~~ _! ~ _. -. _. - - - - - -. _... - - - - -Arising in i2~ FROM TAR HEEL FORO

Arising n

(9,Ost

64,094,85! (64,094,8'!' : : 2,78','94,": (2,328,278, 't íl:lll: ~í¡

¡íl:ll:~íli

Used

Totlll Available

- - -- - - - - - - - - - - -- - - - - - - - - - - - - ---- - - - - - - - - - - - - - -- - - - - -.. -- -- - --- -. - ---_.- -- --- ._. - - - ----- - -- - --- - - - ----- - - - - - - -. - - - - - - - -_. -- - --

84,152,996(84 152996) 0 0 '2,785,594,555 (2328278590) 1,114,663,786 (1 114663786)

Case 1:02-cv-00483-FMA

Document 52-6

========,===&.=== ======_==_=zm== ===&==.&==.,==== ==f==='===~====

E-6

Page 8 of 19
NET OPERATING lOSs SCHEDULE NO.3
SRY C/O ONLY
FORD MOTOR. COMPANY

Net 0Frat1ng loss-NORMAL CARRYBACK (3'YEAR) Net 0 rating loss-PRODUCT LIABILITY (10-YEAR)

NO Carryóacks/Carryforwards .. - - _.......... Arising i,n 1nu. _. _.... ........... Arising I'n

CARR I EO BACK

. - - Avai- lable - -. - - - Used.- - -1979- Avai - lable-. - - - - - - useá-lfJ8'O-- - - - ----Available - - - - - -- -- - ----- -- - -- - - - - - - - - _. - - - - - - - - - - - _. -- - - -- - - - - -. -- - - - - - - - - - -. - - -. - - - - - --- - -- - --- Uséà-198'1 Avai lable Used-8212

5 3 S980 2, t!~,s~t~~~

SCHEOliLE~~g1 3A

6~I~S*'Rsä

1982

o

Filed 03/06/2006
Arising in Ar.ising in Arising in Arising in Arising AriSing In in Aris ng in Arising in Arising in Arising in Arising in Arising in
FROM TAR HEEL FORO
- SRL Y AMOUNTS

Arising In Arising In

Arising in Arising in Arl''lng Iri

Arising In

67,m:îe~

I I

706,831 ((06. I

~ ~

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

Used

Totl!l Available

- - - - - - - .'.. - _. - - - - - - - - - - - - - - - - - - - - - - - _... - - - - - - - - - - -. - - -. - - - - - - - - _. - - - _. - - - - - -I - - - - - - - - - - - - - - I - - - - - - - - - -. _. - ~ - - - - -. - - - - - -. - -~ 706,836 (706 836) 0 0 0 0 3,874,701 (3,874 701)
i

-''I

I _ v

I

I

,."4.J

"'''4.J,

Case 1:02-cv-00483-FMA

Document 52-6

==========l==== ===============z -==========z==== ==========f====

E-7

Page 9 of 19

CORPORATE TAX COMPUTATION SCHEDULE NO.4 NAME OF TAXPAYER: --------------...

FORD MOTOR COMPANIES ----------------31-Dec-71 AND AFFILIATED COMPANY $1,041,038,550 1. Taxab e Incom~ Adjusted
31-Dec-76
$740, 0~5' S66
, ----..----------

31-Dec-77

6. Surtax Exemption _____________~~~_ ________.__~~~_ __________._~~~_ ________.._~~~. 8. Surtax txemption _______._____~~~_ ____:.~____~(~. _____.______~~~_ __._______.~(~.

TAX (7~1r,7' 78) (71(,80,81) l!~) ¡~3' ~41~~é 81) ----------------- --------------- ---------------- ---------------

Filed 03/06/2006

9. Ba L ance __~~LQ~~LQ~~L~~Q_ __~~~L~~~L~~~_ _____________~Q_ ~~L~QQL~~?L~~~_
2 g ¡ g S ¡ S ~ i ~~
$~76' g~~, ~~~

5. 7 Balance . filA 739,952,652 0 1,100,417,131 Balance ~/a Wi" fl/", II/A
739 , 9~r: Só6

3. Balance . 1,041,013,550 4. Surtax Exemption ..____....___~~~_ ________ _______________

2. Surtax Exemption _..______.~~!~~~.

$8

31-Dec-78 $1, 100,4~r:ó8ó

.... .............. .. ........ ....

...... - .. .. .... .. - .. - .. .. ..

8

1 , 100, 4~~ : óàó

~ ~ ~ x 1 ne
0 -----------------

,,

$5 J88

$8

$5: ~8~

84,85(~ =LESSER OF ~x x ~ 1,0 600 or SO,2~aIF MU TIPLE SURTAX ELECTED, 61. F LINE ~
REGULAR TAX COMPUA T ION

ALTERflATIVE TAX COMPUTATION

====~~~~bg~~b~~~=

355,177,273 ....---_.................. ==~~~~bl~rbr~= $740,002,652 10,889,039
............................ ..
- - - - ~ ~! ~~?! ~~?-

---..-..---------.

0

528,200,223

$0 ----------------

...._.._-----..----

==~~~~b~l~br~~=

.... -- ---- - --- -.. --,o- __.. _.._....__......_..

1. Taxable Income Adjusted

Document 52-6

2. Capi tal Gains-CORRECTEO-BEFORE C/B CAPITAL LOSS cia FROM 1980

$1,041,038,550 5,085,276 ---..-....__..........__..
- - - - - - - ~! ~~~! ??~-

$0

$1~ 100,467Ë 131

3. Capi tal Gains-Corrected
Ba lance

227 ....__........................

~: ~:

Balance
Surtax Exemption
Ba lance Surtax Exempt i on Ba lance

Surtax Exemption

1 ,035,9n'~92

729, l~l:~~~

227 ----------....----

.:. :i¡;t¡j; ~~!~ ---_?!~~!~?~1,035,9 :

1,092, 8~~: ~~~

e:

.. .. .. ........ ...... .. .... N/A ........ N/A
N/A .. .. .. .............. .............. N/A ---_......-....__.......... N/A

729,0 , , -----_.._.._.._--729,063,613 N/A ...._...._----_........
N/A _.._..__.._--.._.._N/A

.............................. .. 0

~

, ---------------

1,092,8 ,

N/A ......_-_......_---_....

1,092,775,541 N/A ........_---_............
$0

1~: Surtax Exemption

N/A

N/A ------..--..-....-....

N/A --_.._____00____-

N/A

Case 1:02-cv-00483-FMA

TAx1~~~IBif:9¡\ 'f¡¡'O"'1 ¡ii) ¡1~'8¡'ii¡î'¡

====$~~r~~2~~ï~?=

,,

==~I~~b~g~bg~~=
$~ ' ~88
,

$0 ----------------

~!LQ~~L??~L~~~_

$8

--------$r~8g_
1,525, 58~

,

84 85 ~ =LESSER OF 5% x ~ 1 0 00 or ~O 2~aIF'MU(TIPLE SURTAX ELECTED,'6. 6F LINE ~ '
ALTERNA T- I VE TAX

~~ 30%J~%-'81) ~ ~ x inei~

34~, ~ig, H~

--------------------~~?~!??~!~~~::::~~2§~~g~g~~:

,,

6g

52~:~~~:f99

--..-..-..-..............
==~~~~b~~rbr~g= ==~~~~b~~rbr~g=

..........................---

------...._------

$68

__~~~~L~~~L~~?_

TAX (LESSER OF REGULAR OR AL T ERNA T I VE)

=============$0= -------------------------------

--$S26~a3S~237-----------------------------

E-8

Page 10 of 19

EXHIBIT A
TAX YEAR ENDED:

RETURN ·

31-Dec'71 31-0ec-76 31-Dec-77 31-Dec-78 ----------------- --------._._--- ---------------- -------------_.
1,880,651
1980

---.- -- ---- -- - __a __...... ___a __ _______ ________ _____ __.. - _____ __._____. ____._____ _.. __ _____.. __.. - _____ _. __.... __ __...... _.

$277,371,745 $301,627,690 $945,118,537 $1,070,716,527

EXHIBIT A-1

o 0 0
8,

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

l

Filed 03/06/2006

... _ ~7:~:::~: _ __.

-. -. ~~?~: ??~: ~~~AS P~~~l ,~gZ~~~7D

----._---------.. ~~~~! ??~! ?~~.

lit~fl:~~1:lH
$132,313,961

CURRENT YEAR SEC.901 &,902 CREDITS- PER RETURN * ADJUSTMENTS:
. 01 CRED I TS-PANAMA-CLAIM

$0

.._-......!......!........

$462,859,635

..~~~~:?~~!??~. $489,068,415

. 8 GROSS-UP - GERMANY-CLAIM

: ESS' 58 OF ADJUSTMENTS SI GR A-2 ON-PER II 'l~HHARY h REDUCTFOR ix~g6EXHIBIT NT 1979 AS PREV~OUSL~ ADJUSTJD ¥S,4l ~~~S,
& 1980

1 ,88~:iH
$133,235,761
8

CURRENT YÈAR FOREIGN TAX CRED f-c CARRYOVER FROM: AVA RREct 0 LABLE:

$132,313,961

(212) ------_._-------

$462,859,423

$489,068,415

CARRYBACK/CARRYOVER FROM: r CARRIED BACK
***..*...**.**.......*.~i;2is¡; i. **......*.**..*.................. iir~.~~~.~l2.....................

8
~

8

Document 52-6

:gD:g:
- ec- ec-.

-Dec' -Dec'

12,461, 791

(46"659'4~'

24, "",,,I

-Dec-i .......................II;~£i; . ........**.....*********.**.*****
$133,235, !~~

Case 1:02-cv-00483-FMA

ADD: DISC CRED T ALLOYED EXHIB T A-3

fOTAL FOREIGN lAX CREDIT ALLOYED-BEFORE DISC

TOTAL FOREIGN TAX CREDIT ALLOYED-AFTER DISC

--~~~~:m~~t
====!i~~l~~~lrgi=
==!i:~l~~~l~~~=

$8

__ ~~ ~~ J?~~r~_

===z:==-- $0 --========

==!~~:f~~~f:~g=

E-9

Page 11 of 19
DISC CREDIT

EXHIBIT A-3

NAME Of T AXPA YER: FORD MOTOR COMPANY AND AF,FILIATED COMPANIES

L1MI TAT ION:

Filed 03/06/2006

--------------- --------------- --------------- --------------L I M I TAT I ON FOR 0 I SC CRED I T ==~~2~b~~~~~~~= ============~2= ===~~~!~2~!~~= ============~2=
PER RETURN

TAX L1A~bblP SCIIEDUU: NO. 1 $n~ ~~s ( : ;758) (513;930;7~) (69 ;684;7 ) LESS: R L R FOREIGN TAX CREDIT EXHIBIT A 746 $8 $526 835 237 $698 684 718

....._-......._-_..... TAX YEARS: 31-Dec-76 --...__............-.. --------------." 31-Dec-79 31-Dec-77 ------------.._. --------------- 31-Dec-78

CURRENT YEAR 0 I SC CRED I T

ADJUSTMENTS. ? EXAMINATioN ADJUSTMENTS ~. APPEALS ADJUSTMENTS

$99,402

$196,470

$105,267

$60,871

35,314
QYS:ír8)
CORRECTED

(1 ~1' ~g~)

,

d;1r¿)
...._-....._.._--..
$119,449

CURRENT YEAR 0 I SC CRED I T

-------_.._----$134,716
119,44~

..._------.._--(119,44~)

CARRYOVERS/CARRYBACKS:

$117,189

--._.._--_.._.._....

$61,503

Document 52-6

I-Dec-i CARRIED BACK

-Dec-Dec- ,

-Dec-Dec-Dec-Dec-Dec-Dec-

61, sol

(61.soi,

TOTAL DISC CRED I T ALLOYED

======!~~~!1~~=

$0 =======_=====z::

======!!Z~!~~~=

$0 :==============

Case 1:02-cv-00483-FMA

E-10

Page 12 of 19
NAME OF T AXPA YER : EXH I B IT B
BALANCE'

INVESTMENT TAX CREDIT

fORD MOTOR COMPANY AND AffILIATED COMPANIES -- - - - - - - --- - - - - - - - - - - - -- - - -- - - -. - - - - - - --. --- -. -- -- -- -- - - -- -- - - - - - - - - -- - -- --- - ---- --- - ---- - -- - - - - - ~_. - - - - - - - - - - - - - - - - - - - - _. _. TAX YEAR ENDED: 31-Dec- 71 lIHITATlON BASED ON TAXi. 31-Dec- 76 31-Dec-77 31-Dec-71 CORRECTED lAX LIABIL TY LESS: fORE GN TAX CREDIT (& RESEARCH CREDIT fOR 1984 & 1985 ONLY) _. - - ~!~~~~~~~~! - - - ~!~~~~~?~?~~ - - -------- - - -. ~~ - . - ~~!t~~~?~ ~~;

LESS:

BALANCE

Filed 03/06/2006

ADD:

BALANC~ X APPLICABLE RATEÄ(63 THRU 78=50X/ 79=60X/80= 70X/81 =80X/82=yOr./83=85X)

_... .~~~:~l~~~~~- . _. ~~~: ~l~~~~~- _.- -..-. - - --. .~- -. - - ~~:~~~~~~ .... ~~~~ ~ ~~~ ~~?~. $208, 172,823 ~o $12.700.78'
$182, 7~r,g36

LIMITATION BASED ON TAX

-----------_!_--====~~~~~~~~~~~~=

$8
- - ~ ~ ~~ : ~~~ ~ ~~~ .

===============

$104,111,412

INVESTMENT CREDIT ALLOYABLE:

================

$0

_._.~~:=?~~~~~
$59, Htll

====~g.i~~~t:~~~

ADJUSJHENTS: APPORT IONMENT
p PR OR EXAMINATION ADJUSTMENTS b R OR APPEALS A JUS MENTS

CURRENT YEAR S CREDIT PER RETURN * -1983

$40,106,285

$97,981,083 $156,808,243

(12:~~¡:~¡~) (1~:~~~:~~~ .
$60,091,927
~ ~

CURREN EAR'S REDIT-CORRECTED L~ ~RloR CARRYOVEREXAM. EAR~Y DISPOSITION ADJUSTMENTS FROM: AVAILABLE:
CARRYBACK/CARRYOVER FROM:

d APPEAiS ADJUSTMENTS e ~58(h REDUCTION-PER CLOSING AGREEMENT

$40,106,285

$8:16 :745 FOR SETTLEHEN $152,954,431

(7469 588)CREDfT ~EOUCTloN _....._.......

, LESS' §58cti) ,

PURPOSES-C/O ONLY

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

Document 52-6

~ DUE 0 SEC. 58(h) ----------------- ~ =================
~

CREDlT REDUCT ION

31-Dec- 73
31-Dec - 74

- ec- **

:g:g:
! - ec-8ec-~

44,019, "I

(86, '67, 7'1' (5,350,89" ("í:¡¡¡ :lî!

-gec-

- ec. ec-

Case 1:02-cv-00483-FMA

.* AFTER EXAM'S ITC RECAPTURE OFFSETS * AS PREVIOUSLY AOJUSIEO TOT AL I NVESTHENT TAX CRED T ALLOUED

=====!:2&~2g&~~~=

..!i2~~i~!I:~~~=

$0 .s:_:=._:=_:===:

====~.i~~.i~~~

E-11

Page 13 of 19

NAME OF T AXPA YER:

INVESTMENT TAX CREDIT
EXH I BIT B

FORD MOTOR COMPANY AND AFFILIATED COMPANIES

LIMITATION BASED ON TAX: CORRECTED TAX llABlllTr

Filed 03/06/2006

ADD ~ 180= OX/ 1 = X/8ON X/8 =8SO S8 $0 S8 LIMITATION ================ ================$0S8 S8 SO BASED =~ TAX X) =============== ' ===============
INVESTMENT CRED, T All~ABLE:

B~bA~8~ X A~Pt,lãA8gS RA¿E"SP,3 3HR~ 18=~OXI , ____a_e________. ____e__e________ _______________

BALANCE SO SO SO $0

TAX YEAR ENDED:

lESS: FOREIGN TAX CRED T (& RESEARCH CREDIT FOR 1984 & 1985 ONLY) BALANCE,

-- ---- - -- -- - - - - - - - - - - -. - - - - - - - - - --- - - --- -- - - - ---- -- - ------- - - - - - - - -------- ----------- ----. -- - - - - - -- -.. - - - -- - - - -- -- -- - --- - - -.. 31-Dec-80 31-Dec-82
$g

31-Dec- 79

Sg8g,gR¿, ~1g

lESS:

-._-_..!_-_!_--._--_..._~----- ---------------- ---------------- ..-._---------g

----_.!__..!.._..-

------_._-------

31-Dec-81 ------.-._-----$g ----------------

Sg~H' ZZs' ~~g

8

8

8

----------.-..- ..-._----------- ---------------- ---------------

ADJUSTMENfS:, APPOR 10NM NT
g PR OR EXAMltATÅO~ ADJUSTMENTS

CURRENT YEAR S CREDIT PER RETUR~ * -J983 S117, 2°î' ~1I

CURREII E R REoir-CORREC 0
AVAILABLE:

¡~¡ PR OR !~J ¡AR~' 'ISP'S"'ON ADJUS"EN'S A~P~~~S AD USIM NiS e i ~ REDUCT 0 - l~ CLOSING AGREEMENT

PR OR PE 0 US MENTS

"'::îUill'
_._--_._._----S184,074,706
~

CARRYOVER FROH:

_._----------_..-

(5,6~: ~ 35,182
S111, 536, 971

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

S20,36~'n$ (3,06: ~ 4,167

$41,267 ~8! (3, 133~ ~

0

$17,360,286

-_.._--.................. S38,133,895

Document 52-6

CARRYBACK/CARRYOVER FROH:

~

~

~l:g:g:~
-Dec-

-Dec- **
'164"7407'1
0

* AFTER EXAM'S ITC RECAPTURE OFFSETS

-gecr~i .

-gec -

- ec- ec-

(111,536,97f

I

I
-----------.....=======e=======
SO

- ec-

(17,36O,2i)

I
----------.._---================
SO

(38,133, 89~)

Case 1:02-cv-00483-FMA

TOT Al IIIVES MENT AX CREO All~ED

** AS PRrvl OUST Y AOJUSlfD

-----------.._---

.._-_...................-

================

SO

SO -----------------------------

E-12

Page 14 of 19

ENERGY TAX CRED i T FORO MOTOR COMPANY

EXHIBIT D

AND ----------- - -----... ------- -.... -- -- - - AFFILIATEO- COMPANIES
TAX YEAR ENDED: LIMITATION BASED ON TAXi. CORRECTED TAX llABIL TY LESS: FOREIGN, INVESTMENT, ESOP/TRASOP CREDITS

31-Dee-76

31-Dee- 77

31-Dee-78
$8

31-Dee-79

BALANCE

--~~~~~~H~~~t
==~~~~f~~gf~~~=

================
N/A

so

--~~~~~~~~~~~?

sg~8,gg¿, ~l8

so

..._-_..!.....!......

so

Filed 03/06/2006

ADJUSTMENTS:

CURRENT YEAR'S CRED I T PER RfTURN
N/A

Al .

S80,158

S1 ,394,657

C.
CURRENT YEAR'S CREDIT-CORRECTED
CARRYBACK/CARRYOVER FROM: iI-Dee-if AVA

B _

I lABlE

$0

$0
~

$80,158

$1,394,657

, -Dee-

-Dee-Dec-Dee-Dee-

1,3S2:¿~9

(80,15r

(1,394,651'

TOTAL ENERGY CRED I T ALLOYED

====~l.i~r~.i~l~=

$0 ===..==.===.==~= '

=========2=====

$0

===============

SO

Case 1:02-cv-00483-FMA

Document 52-6

E-13

Page 15 of 19

lJlN CREDIT

NAME OF TAXPAYER: FORD MOTOR COMPANY AND AFFILIATED COMPANIES
TAX YEAR ENDED:

EXHIBIT E

LIMITATION BASED ON TAX'

Filed 03/06/2006

A TER SEE BELOlJ) __________!..._ ...___....._____ ___.___________ __'_____________ BALAN~E -' ,-__~~~~!~~~!~?~_ ____._.._____~~_ ____._______~~_ ______..____~~_
BALANCE X APPLLCAlb6 RATE:

AÖD:(SP~CIAkF~E~1 aj?~6~OR YEARS ENDING -_.__.:J~~~et _..___________~. ..__________t ___________~~~_ L I HIT A T ION BASED ON AX ===~~~:!~~~:!Z~~= ="======"",,==~2,, ==