Free Response to Cross Motion [Dispositive] - District Court of Federal Claims - federal

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 1 of 25

Exhibit 0

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 2 of 25

UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF TEXAS DALLAS JOHN DOE 1 and JOHN DOE 2, Plaintiffs, v. KPMG, LLP, Defendant. DIVISION )

)
)

)
) Civil Action No. 3:03 CV 2036H

)
)

)
)

)
EXHIBIT (PAGES E

APP. 971-1443)

TO APPENDIX TO KPMG LLP'S RESPONSE TO PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND CROSS MOTION FOR SUMMARY JUDGMENT

(FILED

UNDER

SEAL)

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 3 of 25

r_1 1 20S

I,_',=_,_= O_=.m=_ d _ Sm_ Re,,=mx Tt===,_ J

· ,
J
| |

I

U.S. Income Tax Return for an S Corporation

. oooo,,,.th f.o
12/_'1 8 JJT._ _

Form I_ Seeto=eparate be an $ corporation. 2553 elect to inductions. _ 2 [ 3 1 / 2 0 0 0

! @00

o.,.o_,._,_0

For calendar year 2000 t or tax year t_kming

· ,.s.=,_
12/18/2000

s-zGo (zooo) COMPANY IHC.
P.O. box, see page 11 of _einstn_on=.)

78 I51-04050
_oOate incorl_at_

_ Number, dreet, and room 0r =uite no. (_,

e(_,_% 525990

DEPARTMENT NEWARK.
L_

502, 2644 CAPITOL

TRAIL, SUITE 300 l_JJ___

_ 12/18/.2000 64,574,884.

DE
(2) L__J FInalre_um at end of the tax year ................................... on rl_s

F Checl(alopltcableboKes:(f}

Initial retmn in the colwation

(3) L__J Chaogeinaddres=

(4) I

IArnendedretum _ 1

O F.nter number of shareholde_

Caution: P,c/ude only trade or business lt_ome rand e;q_ses 2 3 4 Cost of goods r,otd (Schedule A, _ Gr0ss_ofd.,Sub_racHk_e2komtnelc Netgain(Ioss) fromFomt4797.

l a flwough 2 f. See =oag_ I f of the kT_ctiot_

for more Informa_on. _ 3 ,

o oE

8) .................................. ................................. .....................

Padfl, Ew_t8(attaChFom14797)

4

-

s O_er_o,_(_.)(=_,ch,c_u_ ..................
_= Totali_..o_efloss}.Comblneltne=3thro_ 7 8 % 10 Compensatlon of off'K:e_ ......................... Salades and wages (less employment credos) ............................... Repairs and maintenance ......................................... Bad debts ................................... .............................

,SE_,._'I_,HE_.
. ...............

_... _...
p _ 7 8 9 iO

-._.7.2.J,_L-_
-39.188 °666.

,

,

_o_$ Rents ...................................................
12 Taxes and 6censes ............................................ t 3 interes_ _4 a Oepreclafio_ (if _oquk'ed, a_tach Form r

_
,_2, '1
_, " :

&

Subtrac_ line 14b from lirm 14a ...................................... De'pletion(Dono(deducto_a_:lg_sdepleUwnL) ........................ _ ....

|4c 1t5 __ ' .............. _7, t8

_. t¢; 16 17 _8 19 20 2t

Advortising ............................................... Pension. prof_-rJtad_l, etc., [_s Employee benefit F/og_ms ..... O_her ded,Jcti_s (a_tachsThedu/e) ........................ _ .................................. ....................................

_s
_20 21

Tats! d_ducfl
-39,188,666.

b Tzx from Schedu_ O (Fom_ t |20S} C Add line= 22= and 22b (see p_ge 15 of the inr.truc(lons 23 PzVme_d':'2000e_im=tedt=xPaYment'=mdamou_P for ad,;litio_alt_x¢s) ................ _dt_m`"gmtum _l=_ J231_ _Z$c !

.

>:._. _Z2c .

b Tax deposited with Form 7004 ..................... © C_edi_ for Federal tax _ en fuels (,_h Form 4136) .......... d Add lines 23a through 23c _, .................................... 24 IEr, Umatedtaxpor_lty. CltecklfFom_22201_=dtached 25 Tax due- If the total of li_ 4 of the intrusions' 26 _ Overpayment.

_ _'1-_ PL-J _ 24 -

.......

_ ......

..........

22c and 24 Is larger than _ne 23d, e_'dor=mlOurd 0wed, See t_'_ge _ Im_ent ......................... ....... R_I _ _n _ _ _ _ 2__ -_2_; _ _T _ b _ _ _ _ _ ofv_ch prep_er ha= =_y ta_owf_-

for deposltoP/method

If tlne 23d Is I_urge_r th=n the total of [_tes 22 _md 24, ent_ =mourd oveq_d d_dt=x _

Enter amount of line 26 you want: Cr_lltsd to 200f (-__

Uf_le_ p._=lttes d pe_y. I ded_re _at I It=re exadr,ed tl_ R(_n_ itdudt_g _o_ _ a.d be_k_,it i= tree, co.',xt, and Ceml_te. _ e_preFarer(o_er thanta_oayer)is t_d

ign
ere _T.le
O,_e "

dd Preparer':

si_u_ FV,.'s,v_e(o, you_ KPMG LLP

UseOn_
For p_:_t_orlk
jSA oct 410 3,0oo

_seme_p,_y_). _

"'345 PARK

AVENUE

IBN 10154-0102
RETURN ***

13-5565207
Fo_r._ _20S (2oco)

_r_.__dZtPcode NEW YORK, NY =
Reduction Act Notice, see the separate InsLructio_s.

_Pho.e,o212-.758-9700
51_0405078

"_**

INZTIAL

HL9949

E299

03/24/2001

13:29:06

V0.06.01

X055819 KPIVIG App. 977

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 4 of 25

,-- 8832
_1_|

J
|"

"
_C_B_C_On ,, , " ....

_
_=_6_:_ n _ ..

I
I OMQN_.l_46.I616 f "98-0336318

I L_PsOIo=t _=it:_l,

"-"

=_ (_ m_.lesb.=" I, _ad
am118b_'i_t_re llubll_ #..I='ela,,d

.....
. ..

2 F=m_ _(== _

_):

_

A_

_o_ _,

v_ a =_1_o_" _o_" _o _e_'_ _

_ __

_.

·

Skmets_t

_
_ S. 2001

K_L=h

_'uoke_"

l

!

KPMG App. 983

X 055825

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 5 of 25

5471
(Ray, Ja_,,/t999] ot_ Tre_._ury O_=_man(

information Return-of U.S. Persons With Respect to Certain Foreign Corporation s
_'Se_ separ=teIn_lIKt_n$. Info_matio_fern(stied the to,signcorporation's Cur annual accenting period (taxy_ mq_-ed by s_tion 69S}(see bs_ctioq, s) i_ltnning]. 2 / 18 / 2000 and e_dk_ 12/26/2Q00 INC. 51-0405078

I o-_.o,,,,.o,o, {_.,=.o.=_.
|(se_ Who._4 Wh_ | To_ _ _'_

'n_u_ R_ SqW_e Na, atN_,_on th__ rM _ SLIGO (2000)

CONBANY,

DEPARTMENT 502, 2644 CAPITOL TRAIL, SUITE 300 c_ _ mo_m. _nd odo $_ _P NEWARK, DE 19711 F_s _y_,m_g 12/18/2000 ._-den_no 12/31/2000 O P_s) onv,_ose beh_ _is In_o_._ m'_. tsf_4: (t) N,_ (_) _,:_

]

99_

_e._tN

"ONT_O_ERX_ '_o ._O_D STREET. "._.._

_000_

1
i

X

lmportan_

Fill in all applicable/_es and schedules. All information MUST MUST be statad in U.S. do#ars unles_ o_herwise indicated.

be in the Englishlanguage.All amounts

Enter the forakln corporation's functional currency I_ ta N=m_ =_4add_s= o_for_n_-a_ EPSOLON LZHITED 43 AILESSURY ROAD BALLSBRIDGE, d om o_k_r_ 11/6/2000
2 tc'_de tt_ fol_ving

I_ Emplo_ iden_flc=_n numbs, t_ _y

OUBLIN,

4

[RELAHD _#,ao_ txn,_ness _ IRELAND
a_caun_

] _|f" "°d_dP_ um_bu_"_ , _(NL =w) _525990

IRElAND

,.

o

o P_d_ IDUBLIN,
Infomu_mt

] OTHER

FIN_NCLt_

VEHICLE

f_ the foreign oxpor_tk_'s

In _e United

NOT

APPLICABLE

c N,_e and _s

o_f(xe_gn _'=

=t_uto_/__

_

kt

· COMPANY SERVICES LTD. 43 AILESBURZ ROAD, B_SBRZDGE DUBLIN, 4 I_AttD

S. MAHONEY,

_3 AILESaO_ Ro_o

CUHBERDt_E

INVESTMENTS

Part !. ALL Chmses of S_ck

, lOO,OOOSHARES (SHARE CAPITRL}

_ p_.,_ 100 O_O[_ARYSa_.'_s

=_=_ 100 O_:N_R_" SiL_'_:S.

Part Ii, Additional l_ormaUoa

for PREFERRED

Stock

(To be completed only by Category (_) _ers for foreign

! I"
personal

holding companies) (_ Raleo_dMd_d _ck i_ cumula_h_" _

JS_ OXl_O

t 000

KPMG App. 988 X 055830

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 6 of 25

:_m

S_7_ [Rev. I-_9| U.S. Shareholders

k-'r, hU_.m_"dl:!

of Foreign Corporation (See page 4 of the instructions.,
(hi 0 e $c,'lplian of ea_:_ cfzss of _ i_ekJ by

shs_,_:lm (N4_G: _iS dtscH_on shau_l_(Cn the
aumOer OL$t_w_a_m-

(el Number Of :mar_ eekl = begi_ Of

(d) Num==e¢ot' s_e.sne_= _ el aemu_ pec_

;(41Pro_(at, n_e t Of=_fon_,F I "--." _ a _1

SLZ_O (2ooo_ co_e_,IN¢'99
OEPARTHENT 502,

SaAaES

'

0

"

99

2644 SUITE

CAPITOL 300 OE

TRAIL

0
19711 _
]

NEWARK.

·

!

....

!

,

,

·

.

. ,o

e._,-mai_,_=.o0m; ta_em.._ pa_e4of=hes_c_.,s.) s (..see _
currency is the U.S. dollar, complete only the U.S, DolLars column. _e ·
b (; Rc
....
in_rucUons for sper.Ja/rd/es u.s. Do_r_ 1 for

tmportant" Report all information in functional currency in accordance with U.$. G_P, A/so, _eporZeach amount in U.3 do#am translated from funcUona/ currency (using G4AP translation roles}.However, if the funcUona/

OASTMcopor_ons.
Fu_-.'_o_d (:_r_. _

3
O -4 _l

Gross_'_t (su_rac_ine 2 t_n _
Dividends tntemst ° ..,*° o° ..o... ...................................

Ic} ....................
.... ° ° ... °_ ° ° _° ..° .. ,

;}
_ S

....

7 e
_. 9

_

gain (_ (k_s) on _

d ca_

_ ........
B) .

_ _ ....... .,,....._ e =
_

51,260,455 "
,

Oth_tncome(=_ach_)
To_ lr_ome l_k_ _n_ 3 thr_oh

51,260,455_

1o
11

C_mp_msationo_ n ded_:_
Re_t=. r_. _ _n_

(d_
_ ........................

10
a 1_ =

-- _ o

Oe_n_deduct_ea_w_

"

ts

, ,,

t7 le

'T_at_.__-__=-:.-.-..;l_ne_lOIhmu_161 Hot tncam_ o_ (IO_s) before e_r'_in,l_

.................... I_m_ _ pe_d _sm_s. _

.IT

.

,

,

,

,. ....

me_'ovL_,i_ tc_ _nccme,w_ pr_=, a_J e._

pm_ talc (_
. ..........

_
18

51,2'60,455

P.

17 f_15no

9)

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

]

.....

_r _

Cur_en( vear _e_ lncome or (;ossl oe_ txx_s f_,ne lS r_us_ne lg minus rene20}

2f

5L260,455,.

J_

o_,., ,ooo

KPMG App. 989
):

X 055831

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 7 of 25

_¢Jl

(ncome, War Profits, and Excess Profits Taxes Paid or Accrued (See _aqe 4 .of ,nstr_¢:.;.cns
Am_:,Jnt oflzx

S _1 _ U,S_

2 3 .4 I 7

] !.
[ "' [
1 Repo_ air amounts in U.S. _ kx"OAS T_ coqx_C_n$. _e_qmd and tra_ated fn_co_'e _'_ U.S. GA_.
..... _,°.,.,_°,.°,°o°... ...... ° ..o°o,_.. 1

'°_

;

/mpo_am:

See in_'Qns

for an excep_

t

_

2,918,005 (

2= Tr=d_no(e_ and _oo_m_sece_,m_e t b Less,_k:_vanceforbsddet_ ........... ,3 _n_ri_ ..................................... S Loansto scockk_a _nd o_ _ _ , ................

2s Zb 3 S

(
, ,.,, ._

)

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

_z 8uild_gs _d o_ d_ Imx_ ........ b I,es_coJmul_t_dde0md._o_ ............................

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

_e : S_ (

(

)

. ,°.,,o.o.o.,,,

.,,.

o

.

,

:

I_

l.a_ (n_t _y _=s_} _ s _

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

I_ 'H_ ! .. ,_ ,. 52, T90,_55 .,

...................................... ................... mdom_in_ng_em_ _ ............. ...................

b Q_g_aiz_t_on _s p_t_,_, b,._'_ks, 12 OU_, ze_e_s (_

: _b. 1_._ I .J._' , "

s:t_Cu_) ............................

Is

T__.,_

.................................... Liabil_ and StO¢_' Ec_ _m

b C_,mon _ S_ 20 2_
R_{(1G_

.................................... _
,.,.

_o0
5_ :_
--

or _

(_

_
o...oo..o.o.oo..**o,..e.,,,,,

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

' _ (..

1., 529,900 51,260, _55 t 52,T90o_55

_t

_PMG App. 990

X 055832

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 8 of 25

r,_m 5471 trey t-99) I_ Current Earnings and Profits (See page 5 of the instructions.) Important: Enter the amounts on lines 1 through 5c in functional currency. 1 Currentyear netincomeor (toss) per(oreign txx_ks ofacccuftt........................
Net adjustments made to F, et n 5odeten'nk_ Net Additlor= Net Subtractions I

Paoe 4

current earnings and prof'_ ac_rding to U.S. linandal and tax acco_nl_g _ds (see instructors): Cal_tal g;iJflsor losses ............. OePredaden and am_ ¢ _ ........ ,,, ........ ....... ......

d Investment or incentive a_wano= · f Charges to statutory _ Inventory adlus_mts ......... ............

g T;t_,_es..................... it Ome_ (attacl_ sdtede_) ............ 3 4 Total nel additions ............... ............... (line 1 _ co_s _ : ............ 3 m_os line 4) th;_ use O_TM [see a_l_lJC_en=) ...... _ ........

Total net subtractio_

S a Cun'ent earnings and profit

b OASTM gain or (lass) for for¢_ c

_b
$

Conlbine lines 5a _md 5b .......................................... exchange _te as (:k_r_d in

d Current earnings and pro_M, in U.S. dollars (llne 5c translated at the spp_og_ section 96g(b) and the related r_ola'q_s Entar --_ =___e rate used for ine 5d , (see insmJ_ons) ........................

Sd

Summary
·I Subp,_tFkto_e(llne40b,

of Sl_reholde_

Incom,

From Foreign Corporation
.........................

(See paqe 5 of the
1

inslN,:_,_s.)

Wodr.sheetAtnlh_in_$)

2 3

Earnings invested In U.S- Pr°pedy (_te t7. W_'_l'ee( Pre'_iousl¥ eur, daded (he.instructi_ts) Prevlcudy Warksheet

B _ the In_=)

............ (line 6b, Wodr.she_ C in "

. .....

=ubp,art F income withdrawn from qu;lr_ed Im_s_nen_

................... expod'Vad_ inc.,no wlUtdr_ front In_ in _ _ _

...... (fine To.

3 4

e_duded

O in _e instnz_k_s)

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

S Fsctodng _

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

S

To_l o_ llnee t through 5. Enter he_ end an Y_'lncome

U_rc_um

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

!: s

F__ge _n or(toss) · _---"-'_-_-'_°" _ (__

t_l in_ne

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

s

® 01_ any suc_ Z, ncume bemm_ _ed

dudng _

_

P'er {see _o_

g¢'4(b)_

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

If the s_swer tOeither q,-"_-_-_. Is "Yeerr"_-,..,,_ an _,_-_--_-_-_-.

'_
0_663 t C_O

KPIVIG App. g91

055833

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 9 of 25

SCHEDULE J O
(Fo_m 547+) ,..v ,._=.,,,,,
N,_e

Organization or Reorganization of Foreign
Corporation, and Accluisitions and Dispositions of Its Stock
_ -- ---

[ I

o_'_*'=on fillng Fomt 5471

SLIGO (20001 Name o/_e_gn El=SOLON Important:
,i

COHPANY.

INC.

_51-04050"/8

LIHITED Comfl_te a separate Schedule 0 for each foreign corpora#on fur which k_nna#on must be repotted.

_'J_ITII

To Be Completed

by U.S. Officers

and Add_

Directors (See im
(hi _'=Imm_er

N=,'n _' shw_l_l_" b" ,,,4ram o

''" _|' fd_.tU_ numb_

(dl Oatl _'_ · _0%

(_!

'

,

SLIGO

(2000)

CO_p_:_Y,

INC.

2644 CAPITOL SUITE 300

T_TL

51-0405078

12/18/2000 NIA _

....

NEWARK, OE 19711

·

,

To Be Completed

by U.S.

_hareholders

Note: If this return is mquk_l because one or _ =hamho_e_ becam_ U.S. p_mo_, attacha U_tsho_'ng the names of such petsons and _ date each became e U.S. pemon. Section A -- General Shareholder im'ormatlon (hi (_) "

Name,=dd_==.and Id_ SLIGO SUITE (2000) 300, COMPANY, 26_

_ INC. CAPITOL

a_ " TRA_L .

(1)_

_

(=)

DEPARTMENT

502,

NEWARK,

DE 19711

" I120-S

3/26/2001

CINCINNATI,

OH

N/A

S.¢.o.e - u,s.Per,o_Who·_=, _

orO_

of_+:or,_ Coq,or,_o.

'"

....

90

BROAD STRE:P.T,

].9TH

_.._OR

J

....

+P.,mm.., .ot,,Tmm=t_

, ._ +,ore<..'+0o0_ 1

!_+O'+-_:'-zz.._

1

II

· L,_GO S <2000)
....... _e,'m'z, Z.c.

,..............
corn+or+
12/18/2000 =PURCHASE '

I
99

J_ 0x2 t63

f+000

KPIVIG App. 992

X055834

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 10 of 25

Sct_e_uleO(Fofm 5471)(Rev1-99) (r_ I
Amount paid ¢_",,m(ue g_n _ Name ,!_ _xh]res$

-age2
(O)
_ i_ecf,_a Irom v,_m _1_ were ,,xxlu_

ICUHB£RDALE

INV£STHENTS,

43 AILESBURY

ROAD,

10,OOOIBALLSBRIDGE,

DUBLIN, Section

4 IREI_D O -- Disposition of Stock H!

(=) stOCk

GI_ss _

(=| oa_ cw _ 12/26/2000

{_ (d,eU_d otdis,oo_ FOSH 8832" 99

Numbor _ o# (1) Ok_cW
(z) t_N_y

_

e_ ($|
.]

SLIGO (2000) COMPANY, INC ·

co_o.

(f) Amount

Lg)
N_me Mid 8dd_s o#l_e_m _, _m disoasi_n _ S_QCk _S ff',=_

N/A

N/A

r

Se
or R_KIrg-nL_Uon

of Forllgn

CorporaUOn (W (":) .

NIA

o)

(_|

O)

J's_.. 0X_64 1 O6O

KPMG App. 993

X055835

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 11 of 25

SLIGO

(2000) COMPANY

INC.

51-040S078

SHAREHOLDER

LIST

1

X_IT_ TUC_R 2816 VINE ST_ET
APARTMENT 253 DALLAS r TX 75204

KPMG App. t00_

OS_PR

Z0_O

ML9949

E299

03/24/2001

13:29:06

V0.06.01

51-0405078
.7.'.

X055843

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 12 of 25

SCHEDULE K-1 (Form 11205)
O_ps_men_ _ X_ 0

I Shareholder's Share of income, Credits, Deductions, etc. t o,B.o 1949+.0

_M=R=_.S_
Shareholder's _,_v_=.d(ler's KEITH 2816

]

For calendar year 2000 or ta,_ year

I_.qi..inq
_ 464--70--5327 and ZiP oade

12/18

_2Oo0, anaendinq
I Corpora(ion's

12/31
Identi_In9

,So O0
and ZIP code INC. C..._I'Lr'o!r,

!
TRAIL,

@0O
SUTTE 300

ldentWin 9 oumbm n=lne, ad_e=,

numuer I_- 51--0405078

I Corporation's name, addre_, _LZGO pKPR]K_HT r_E_, DE (2000) Cc_[P,_,Y 502, 19"111

TUCI_ER VZlqE _ STREET 253 75204

2644

&PA,q.'_I_ DALLAS,

A

Shareholder's

percentage of stock ownership for tax year [see _

for Schedule K-1 ) ................

_

100.000000

%

8
C

|nte4%_=RevenueServlceCeflter_toreeof10o_dlo._ed_sro_urn _ CINCINNATI,
Tax =halter regialratio_ numberJ_ Inetmcfions far Sche_ K-f) .........................

OH 45999
|

(a) Pm _ I 2 3

share

items i ' 1 2 $

{b) Amount

j
I

Form 1040 Igersenter the &mountin _ _o)_n:

Ordinary Income (loss) from trede or busi_e_ ac_Jvities ........ Net income (loss) from rental real estate activities Net _come (loss) from other rel_at actlv_es .............

-39_188_666,
_ Schedt._eK.1 _ 1120_ for

_. ,._

a Interest ............................... b Ordinary dividends Royalties d Net shod-term .........................

_a 4b 4¢ 4d _ 4e(t) . ; e(2) ............ . . . , M

$ch. 8, Pad {, _e 1 3ch. B, Part li, Iloe 5 Sch. E, Part I, _ ,+ Sch. O, _ 5. c_, (f)

capit_dgain (loss) ...................

8

·

Net long-term capital gain (inss): (1) 28% role gain (loss) ....................... (2) Total 1or year

Sch. O. line t2, _xd. (g) Sch. D, Ene 12, _oL (f}

f S 6

OtherpodfoSo_(loss)(_taehsch_lule) Net section 1231 gain(loss)

See Sha_l_d_s (other thanduetocasualtyortheft) I ................ , . . _ ............ 5; s 7 + 8 . · . · I 9 '_O _ 11= 111,(_] lie(=1 ". '_=a _ for property id_xl in +=efq fer S_ Other income (loss) (_ach _hedule

instmotk_s

K-t (F_m t 1205).

7

Charitable contdbut_ms (,]ttach schem_le)

Sch. A, Hne 15 or 16 See page 6 of the S_s =.lnstmd_o_ for _ (Form 1t20S) Form 4952. IL,e 1 l K+I

Section 179 e_pe_naededuction .................... Deductions related to portfoflo Im:_lrze (loss) (afJach schedule) o I0 Other deductions (Mfach sch4_dule) ................. Interest ev.pense on investment deb_ .,_-, t2a ................ (_) Investment income tnc_ded en lines 4;=,4b. 4o, and 4f above... (2_ Investment e_nses I_ctuded _ _ 9 zb<_'e ..........

Credit for =P.ohol used as fuel ................... b Low-income housing credit: (1) From teetlon 42(J')(5) p=rthershi_ servi_e before 1990 ...................... for property Idaoed in service before · ............... placed

Form 6478, fine 10

(2) Other th=n on line +2b{I) 1990 ..............

_=a|=| _w5 _xH=] tn _ a_er _=_(4 I

(31 From sectlo_ 42_)(5) paltnerldlipS tar _ se_vloe after 198_ ........................ (4) Other than on line 12b(3) for properly _ 1989 .............................. Qualified rehabilitation expendtt_es _ated to _

real es_te _2c t

_ct_es ........... : .................. d C_ed_ts (other than credit._ _hown on _es 12b auld 12c) related e 18
For Paperwork

to rental real e_ete ac_,#,ies Other oredits
Reduction

.................... , . . .
for Form 11205.

rt=d
t2e t3

C_edits relate_ to oth_r rerdal activities ............ ............................
Act Notice, see the |nstruc/_=.ls

See page 7 o;' the Shareholders ,lrm(_ctkms to( 8dtedu_ K-1 (Form 11208|.

Schedule

K-I (Form _120S) 2_0_

JSA OC 16o0 2 ooo

KPMG App. _002 HL9949 8299 03/24/2001 13:29:06 V0.06.01 51-0405078

× 055844

Case 1:05-cv-00999-MMS

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Page 13 of 25

·

_C_1-L_e

18:55

P._2

THEO4YERSlRF.D GROUPINCORPORATED
FAX: [212) 688.7_J_

MEMORANDUM

TO:

g.dfll Tuc_ T_aet&y SpcL_ David Ko_ Mox Tm J_

DATE:

December 21, 2000

FROM:

Endo,_ picue findthe following: D=a_ oftt_ _
2. 3. Thed_

=_zd imotodaybyS.go(20oo) LC=2dasu=ua_ Of L
¢=_¢rcd ycstcn_ into by your _d.sh _dty, Epsolon

vah_ oft_ _

Summ_ of _¢ po_dal

pre-tex economics of all th¢ hfifiJdmid¢_.

KPMG App. 1146

.:

,,

× 055988

Case 1:05-cv-00999-MMS

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345 Park Avenue New Yod¢. NY 101,54

Telechone212 758 9700 Fax 212.758 9819

December 27, 2000

PRIVATE & CONFiDENTiAL

Mr. Keith Tucker Sligo LLC 3831 Turtle Creek Blvd. - Unit 6H Dallas,TX 75219
Dear Keith: Enclosed please find o_ engagement letter for services relating to Sligo LLC. As previously discussed, the fees incurred will be added to the cost basis of the investment assets on Sligo's books and records. Since we are closing in off our calendar year end, we suggest that you either pay the fimds out of your personal account and we will treat the disbursement as a deemed cotttribution to Sligo, or have Ward loan the-Fands directly to Sligo.

Mellon Bank KPMG Account Nurabcr: 0051799 ABA:Routing Number: 043000261 Reg.: KPMGlnvoice # 40456152 in any evenL please forwardpaymentto ourattention by December 3 I, 2000 so you may obtain a year 2000 tax benefit with regardto our fees.
ff you have any questions or comments, please feel free tO contact Tim at (212) 8.72-7901, Brace at (212) 872-7740 or myself at (212) B72-7798. Very truly yours, ,_Ma LLP

Eugene G. Schorr Partner

cc:

Tim P. Spelss - KPMG Bruce E. Wertheim - K.PMG

Q:|TAXPL,dMWERTHEIMIOi_a_tWAODELLtITd_ERt2OOOLsligocw'..doc-_

KPMG App. t"163

X 056005

Case 1:05-cv-00999-MMS

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Page 15 of 25

8311212881

18:33

3124196153

HELIOS FINhNCI_t

P_

83

HelioslF_nclM

"Mr.Kcith Tucker 2816 Vine Street _t 253 Dallas, Texas 75204

Co.sultutio_ regarding, ags_ce and in (a)d_ acqu_cion 5t_olon Limitedand $Hgo(2000) by LLC ofvadous f_ cun_acy ption o q_.ad positions; acquldtion (b) ere _ ebax_ inFO6oton Limited bySli$o (2000)Company and the Inc.; () contrib,tio_ (2000) to$U8o ofSligo _ (2000) Company Inc. _L_____: $1.020,000

B_k of America 231 SouthL_allc Su'_ Chicago,_ 60697 Tel: Oz2) s2s-z.._45 Om_¢t Lia_ Riord_ ABA#:
Accoram Name:

0"H(_0 039 ·
He|io_ F_anci_ LL_

Accou._#:

59 3i$35

KPMG App, 1167

Case 1:05-cv-00999-MMS

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Filed 06/12/2006

Page 16 of 25

O3112/2001

10:33

3124196153

HELIOS

FIH/_CIAL

PAGE

82

HeliosiFinanclal

S 3S2AtO,6150

f 312.41g_5153

!
Feb.Jan/5, 001 2 I
:

2816_ Sheet _nt 2S3 Dallas, exas 75204 T
Oear Ke_:

Endosed _ _l a cow o(ourlnvotoe _ for _/_'_ on _ Rea_ remIHhe invoi_l amount v_ _o _a oureccou__ Bank_ _

various SrKjo tr_o_

Themk you_

fo_ your_

KPMG App. 1168

X 056010

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 17 of 25

03/12/01

II:16
cou UE.qCu_ _o_P 3 _;flLO _ CENTER

LEHMANB YrRE S

DA _r Y STA T_J_ENT EPlSILOH UMn'L_ 21110VINE STREET APT 2S3 .._ DALLAS, "IX 73204-4060

_LL_

2nt10oeU.0_

................ h_ lU$

ro_Ez(,m EK©UA#eE eew Curr_ l_b_,J._ Cvr._ P_lr.
0J

B I' Ell

Pe_ZTEOII_

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

toUR
2er*nITie37S, 17 l_u_t_ E_ l/We; leJee W _?,I/ klte .ooenoe _r_

· hwJ_

lka_amu_

l/e,z/n

_W01

le;ee

w

_elh_ .
i_'ZO/O0 $

._Hs u_

_s._
_ . oooeoae 2o$_77_,,OZeoe_ ]_1 D, bl_ . _eeoeoe I_l_J_

.m_

m

l_ZO_oo e

m

_,,,_,_O_

-_

_1_

, eeeeeee

_I_ lz/tlIH s f._

,eee0eee

l/ee/e_ le_oe _

_1_

.eoeeeee

_i_t

_

._

m_

KPMG App. '1'184

× 056026

Case 1:05-cv-00999-MMS

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Page 18 of 25

RE_IVEO:

3-

B-

I ;

2:5_,M;

=>

KPMG NYO

PFP;

J2

*:.

t_.

7.2001

2:5SFtI

F_ql)I_

FIF_IPL

INC. _C

·,._,umme.mL q'_p

HO. 7B6 LEHMANB_OlrltERS

P.2

I
! I

J_UT_/FOP._V

P.XCE_JNC,_

B44 CAPITOL TRNL SUITE 3OO NEWARK. DE t07tt°_25S

Im.uum_ ._oum" !

us HOH._TF.,D,_U_rI"

{
,.,:.

!

x+L _

h,

um

;+++,N=_l,_.eoN_

......................
............... FOEE'POK

z_;,_;'==================================
_]_CUANOE" _P_H P_ S IT_0_II--_ .............
J !

.I+PU./01

::+

.r+'

KPMO App. _92 X 056034

Case 1:05-cv-00999-MMS

Document 24-9

Filed 06/12/2006

Page 19 of 25

EPSOLON LIMITED

IT'WAS RESOLVED:

Cert. PTa.2 to _umb_d_d_

Iave_en_

t_mite_!

,I

KPMG App. t291

DATED THE 7TH DAY OF NOVEMBER. 20{}0

Case 1:05-cv-00999-MMS

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Page 20 of 25

J_R-24-_I

April4, 2 2001 Mr.Kdth Tucker do WadddJ& R_ Finandal,Inc. 6300 Lanm" Avenue Shawn_ M_ion, KS 66202 De_ Mr.Tucker:. Er_o_ pl_se find you_Brown &Wood Tax Opinlon.

Thankyou for allowingus to workwith you on this tnxnsactlon.

/dc

ENI2:

Tim S_is_MG

(_/o _cL)

KPMG App. 1358

X 056200

Case 1:05-cv-00999-MMS

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Page 21 of 25

FRANKLIN
ATTORNEYs

_ _ONTGO
R,.COUNSELLORS 90 BROAD STREET 19TH FLOOR

MERY
AT LAW

NEW YORK. NEW YORK

IO004 =','M_JL: te0t_l_law.o¢ a

December

27, 2000

BY HAND Terry O'Brien, Esq. Pryor Cashman Sherman & Flynn LLP 410 Park Avenue New York. New York 10022

Re:

Siigo (2000) Company Inc. (Keith Tucker Matters) Clare (2000) Company Inc. (Robert Heehler Ma_ers)

DearMr. O'Brien:

Please find enclosed the following certified copies and a p_lotocopy for each of the above-referenced companies; namely: Stock Purchase Agreement Shareholders' &grcement Assignment, Receipt & Acknowledgment

the case may be)

(LLC to S-Corp)

If you have any questions,please_telephone.

Sincerely,

FWM/kh Enclosures cc: Eric B_Wolden_rg, Esq. (w/a..enclosures) Timothy P. Speiss, KPMG (w/o endosu_s),

KPMG App. 1359

X 056201

Case 1:05-cv-00999-MMS

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Filed 06/12/2006

Page 22 of 25

DEC-21-20_0

L:_: 1:]

D]LERSIFIED GROUP

121Z?S_

p.

THEDiVERSiFiED GROUP INCORPORATED

MEMORANDUM VhF_

TO.

Frith Tucker Timothy Spe_ David Ko]m Mox Tan Yame_ Haber

DATR'.

December ZI, 2000

FRO]V_

Enclos_ pl_ find=_ ofoptionstl_ w_. soJd nd a purchased (the reptae, em_ ol_io_s) today by Raypoint.

KPMG App. "J366

X 056208

Case 1:05-cv-00999-MMS

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Page 23 of 25

UNITED

STATES

DISTRICT DISTRICT DIVISION

COURT OF TEXAS

FOR THE NORTHERN DALLAS JOHN DOE 1 and JOHN DOE 2, Plaintiffs,
V.

KPMG,

LLP, Defendant.

) ) ) ) ) ) ) ) ) )
EXHIBIT E

Civil Action

No. 3:03

CV 2036H

(PAGES

APP. 1444-I880)

TO APPENDIX TO KPMG LLP'S RESPONSE TO PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND CROSS MOTION FOR SUMMARY JUDGMENT

(FILED UNDER SEAL)

Case 1:05-cv-00999-MMS

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Page 24 of 25

v _umsm_m _

_2tzmZmTZ

v. ea

·

/

i
.f

/

J_tmry ! 9, 2001

Mr,CaesarTre.n_ .. I_hmanBrothers Commercial orp. C I01 HudsonStre_ 30_ Hoot _erseyCitT,N_ 07302
Work: 201-524-5505 Fax: 201-524-5166

I:_rMr.T_U_:

(

Please wire lh¢ en_e accottat b_c_ ibelow. W'u-e $834,990 to: UMB Bank

of Epsolou Limited (2703162I) pursuantm the _tra_tiom

li_ed

i'

city, Mo
ABA T_ 101OOO695 D_pt Ar,¢_ 980 0006823

ki

I_C:

UMBB_

C/F" . Sligo Acc_ 29 1772002
i
1

You may _. · Sinc_ly:

_ta_

IU_ I_._er

at Alpb_ Csz_tta_ts LLC (561-624-9998)with any _¢stio_s.

KPMG App. 1599
.i

Case 1:05-cv-00999-MMS
· . ..', . . ', .

Document 24-9

Filed 06/12/2006

Page 25 of 25

/
.. ." /"

WADOEU
" _ " "_"_"_,-._-_B "

g_rmA.Ttr,_

Sha_ee _ssk_

KS_202

January22, 200I

VIA FAX No. 561-626-6934 Mr. Run Buesi_er Alpha ComuRantsLLC Phone No. 56.1-624-9998 RE:
.f

Interest due on Epsolun Limited Account of $834,990 Amount wired Friday, J'anuary 19, 200l.

Dear Mr Buesinger: Please _4re tramfer the amount of INTEREST Nations Bank of Little Rook Routing No. 082000073 Account No. 89203828 for furthercredit to Keith A. Tucker Ward Financial Corporation Aecotmt No.. 65083879 Attention: Mike McCarty Please call ffyou ha_;e any qu.estiom. TO _ FOLLO_G AC.CO_,:

:L
_°

'I

Lt

·;_

I

·Sinc rcb,,
L .

Kdth A. Tucker KAT:._

KPMG App. 1_0