Free Motion for Summary Judgment - District Court of Federal Claims - federal

Fo n116Case 1:05-cv-00999-MMS 1
(Individual,
Deoartment of the Treasury Internal Revenue Service (99) Name ·

Document 14-7 Credit 04/11/2006 Filed Foreign Tax
Attach

Page 1 of 31 OMB 1545-0121 No.

Estate,
to ·

Form See

Trust,

1040,

or Nonresident
1040NR, instructions.

1041,

or

Alien Individual)
990-T.
/

00 1
Attachment Sequence No

separate

19

AT,TE}_'ATT'_TE

M'rN'I'_VJ-L,I"_

T_

Identifying

numberas

shown

on page

1 of your tax retum

KEITH
Use box a a on _ each

A
separate Form Passive

TUCKER
Form 1 1 16. income 1116 Report

&
for all

LAURA
each amounts d

B
category

TUCKER
of income dollars Shipping listed except ncome where below. specified See Categories in Part II below. g of

/
Income on page 3 of the instructions. Chec only one

in U .S. _]

Section b c L__.J D High withholding interest Financial services tax income e f U Dividends Certain sales FSC from a DISC or former DISC distributions from a foreign (FSC) or former h

901

_j) income by treaty

Certain re-sourced Lump-sum income distributions j General limitation income

corporation

k

Resident

of

{name

of county)

Ib-

UNITED

STATES

Note: If you paid taxes to only one foreign country or U.S. possession, use column A in Part I and line A in Part more than one foreign country or U.S. possession, use a separate column and line for each country or possession. Taxable Income or Loss From Sources Outside the United States _d

II. If you paid

taxes

to

AboveL_

A I Enter the name of the foreign country or U.S. · sources type within country See shown page 8 JAPAN Forei_.S. Possession

C

Add

cols.

A

B. and

C.)

Total

possession 1 Gross above of the income and

................. from

of the

checked

above.

instructions:

-Deductions the 2

u and losses (Caution: See pages 8 and 9 of

464-70-5327

30.

instructions): Expenses 1 (attach definitely statement) share of related ............... other deductions not definitely to the income on line

3

Pro

rata

related: a Certain deduction. b c d e f g 4 Other Add Gross Gross Divide Multiply Pro rata itemized See deductions instructions (attach ........... statement) ....... or standard

27
27

deductions lines 3a and

3b ............... income. all sources. 3e. 3f See See See instructions instructions, .... . . .

foreign income line line 3d 3c

source from by by line line

30.

instructions

0.00000210
See

............ interest expense.

share

of

instructions: a Home 9 of the b 5 6 Other Losses Add mortgage instructions) interest from lines expense foreign interest (use .............. ............. sources and5 ........... worksheet on page

NONE a, 2. ..........................
taxes paid or accrued In U.S. (s) foreign Other taxes (u) Rents (v) Interest Taxes withheld at source on: dollars

7

Subtract line 6 from line 1. Enter the result here and on line 14

·

30.

_Taxes
I Credit is claimed I for taxes >_ J(you must check one [-'Z:-] (m) I-_ Paid

Paid

or

Accrued
tn foreign currency

9 of the instructions. L
Foreign

Taxes

withheld

at source

on:

(w)Other foreign paid taxes or

(x)

Total

foretgn paid (add or cols (w))

taxes accrued

[

1o1 Date

paid

(q) Rents

T

Daru or accrued

accrued

(T) mrougn

. I or accrued

IOUS
lines

(p) Dividends

_r)

Interest

8

Add

A throu Reduction JSA

h C,

column Notice,

x_ see page 12

total

here

and

on

line

9 .page

2

·T;Form 1116 (2001) 484499

°

For Paperwork 1X1410 2.000

Act

of the

instructions.

K98091

E299

04/08/2002

11"46:23

V01-5.1

Case 1:05-cv-00999-MMS
Form1116(2001) KEI.H A TUCKER &

ALTERNATIVE B

MINIMUM TAX Document 14-7 Filed 0 TUCKER Pa,qe2

LAURA

_art
9

I!i_
Enter

Figuring the Credit
the amount from line 8. These of income detailed are your total foreign taxes paid checked above Part I ......... ............ 9 10 11 10 of the instructions ......... 12 ! I i I
o , o

or accrued 10 11 12 13 14 Carryback

for the category or carryover

(attach

computation)

Add lines 9 and 10 ............................... Reduction in foreign taxes. See page

Subtract Enter sources of income

ine 12 from from outside

line 11. This is the total amount line 7. This is your taxable States (before Part I. See page adjustments)

of foreign

taxes

available

for credit ........

the amount checked

income

or lloss) from for the category ...... 14 15 net Part one foreign I. Skip Form ...........

the United above

10 of the instructions

15 16

Adjustments Combine source tax lines 1116, credit 17 the

to line 14. See page amounts income. the 21. on lines

10 of the instructions 14 and is zero you 15. This

I

I

3 0.

is your above than

taxable for

(If the However,

result

or less, you checked more

have no foreign

category

of income if you line 19.)

through

are filing

you must complete

...................... 37. If you line 36. the deduction .......... are a for

17

Individuals: nonresident Estates your and

Enter the amount from Form 1040, line allen, enter the amount from Form 1040NR, trusts: ....... Enter your taxable income without ,S_,E. ,s_'A_'F-14MEN_'..1.6

exemption

4 I
16 t 17 alien,

I

30.

48,467. 0.00061898 enter the

Caution: 18 19 Divide

If you figured your tax using the special rates on capita/gains, line 16 by line 17. If line 16 is more Form than line 17, enter 1040, 1041, line 40.

see page 12 of the instructions. .................... are a nonresident

"1". If you

Individuals: Enter the amount from amount from Form 1040NR, line 39. Estates 990-T, and trusts: Enter

the total of Form

Schedule

G, lines la and lb, or the total of Form NONE NONE

lines 36 and 37 ............................................ line 19 by line 18 (maximum amount of credit) .......................... 1116 you are filing, skip lines 22 the appropriate line in Part IV. See

2O 21

Multiply

Enter the smaller of line 13 or line 20. If this is the only Form through 30 and enter this amount on line 31. Otherwise, complete pave 12 of the instructions .......................................

NONE

Part

IV

Summary

of Credits From Separate Parts III (See page 12 of the instructions.)
i!:_:iiiii!_iiiii' ::::::::::::::::::::: ::::::::::::::::::::: i:i:i:i:!:i:i:i:i:i:i i_!ii_i!i!i!i_i!i)i!!

22 23 24

Credit for taxes on passive income
r

...................... tax interest income ...............

22 23 24 25 DISC and certain 26 27 28 29

Credit Credit

for taxes for taxes

on high withholding on financial services

i!iiiiiiUiiiiiiiiii
iiiii;i!iii!i_iiiii!i :+:.:.:.:.:.:.:.::
.:+:.:.:+:.:.:.:. :x-:.:.:.:+:.:-: ..+:.:.:+:.:.:.:. .................. ::::::::::::::::::::: ............... :.:.:+:.:.:.:.:.:: ::::::::::::::::::::: ::::::::::::::::::::: :::::::::::::::::::: ::::::::::::::::::::: ::::::::::::::::::::: .:.,.:.:.:.:.:..+:.

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

25 26

Credit Credit

for taxes for taxes

on shipping income ...................... on dividends from a DISC or former FSC ....................

distributions 27 28 29 30 31 32 33 Credit Credit Credit

from a FSC or former on lump-sum on certain on general of line

!iiiiiiiii!iiiili ili
, ...,...,..... :.::.:+:.:.:.:.:: . ........... :+:+::.: .... .................. +:+:.>..... :+::.:.:+:.:.:.: :::::::::::::::::::::

for taxes for taxes for taxes

distributions

.................. by treaty ............ .................

income re,sourced limitation income

iiii ii;!ii iliiii;i;
.:.:.:.:...::...:... ................... :::::::::::::::::::: .. _.., ... ,.,......, ...,.... .::.::.:.:::.: .........

Add lines Enter Reduction Subtract Form

22 through of credit

29 ........................................... 19 or line 30 .................................... boycott Schedule operations. See instructions for line 12 on page 10 1040, line 40a .......... .... I_ tax credit. Enter here and on Form line 43; for international 1041,

3O 31 32 33 Form1116

NONE
NONE

the smaller

line 32 from

line 31. This is your foreign

1040NR,

line 42; Form

G, line 2a; or Form 990,T,

NONE
(2001)

JSA 1X1420 2.000

K98091

E299

04/08/2002

11:46:23

V01-5.1

484499

Case 1:05-cv-00999-MMS
t

6251
Name(s) KEITH A TUCKER

I
&

Alternative
·

Document 14-7

Minimum
See separate to Form

Tax - Individual=
1040NR.

Filed 04/11/2006

Page 3 of 31
I OMB No. Attachment Sequence

instructions.

2@0
No

· Attach shown on Form 1040 LAURA B TUCKER

1040 or Form

1545-01227 32

ber

mU_'_ll
1

Alternative
from Form

Minimum

Taxable Income
A (Form 1040), go to line 2. Otherwise, enter your standard

If you itemized deduction

deductions

on Schedule

1040, line 36, here and go to line 6 ..... 27 your home A (Form
· , ,

2 3 4 5 6 7 8 9 10 11 12 13 14

Medical Taxes. Certain Refund

and dental. Enter the smaller of Schedule A (Form 1040), line 4 or 2 1/2% of Form 1040, line 34 Enter the amount itemized Enter interest. from Schedule A (Form 1040), line 9 or improve Schedule 1040),
o ..... .............. , , ° 0 , ,

, 264 , 066.

.

interest of taxes.

on a home mortgage deductions. any tax refund difference Enter Enter Enter

not used to buy, build, Enter the amount from Form 1040, regular between from

Miscellaneous Investment Post-1986 Adjusted Incentive Passive

line 26

i07

line 10 or line 21

8 ,484 .)
, , , ,

Enter

tax and AMT deduction

depreciation. gain or loss. stock options. Enter activities.

difference excess

between between

regular over

tax and AMT depreciation regular tax income

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

NONE

difference

AMT and regular

tax gain or loss ..............
· · · ......... , o · · , , , · · , · , , , · , ·

of AMT income

difference and trusts. from

between

AMT and regular tax income or loss from Schedule K-1 (Form

NONE

Beneficiaries Tax-exempt Other. a c e f Enter Circulation Depreciation intangible

of estates interest the amount, expenditures. ....... (pre-1987). ....

Enter the amount private activity

1041),

line 9 ........ ............

income I I i I

bonds I i I j I I I k i rl o

issued

after August

7, 1986 I

if any, for each item below

and enter Mining

the total on line 14. t I I 1 1

costs .........
.....

b Depletion

Patron's adjustment

[ . . . [ . . [ I I 8,484.1 . . . I

Pollution control facilities Research and experimental

d Installment sales

drilling costs . I I I Combine 37.1f

m Section 1202 exclusion Tax shelter farm activities Related adjustments

....

Large partnerships . . . I

I
I I

I
8r484.

g Long-term contracts... h Loss limitations ..... 15 16 17 18 Total adjustments

.....

and preferences. from 34,

lines 1 through

14 ........

15 16 17

I

134,330.

Enter the amount If Form separately) 1040,

Form 1040,1ine

less than zero, enterasa(Ioss). (over $66,475 if married filing

I
I

-76,150.

Enter as a positive amount any net operating loss deductionfrom Form 1040. line 21.. line is over $132,950 A (Form and you itemized deductions, for Schedule lines 15 through enter the amount, 1040), line 28 if any, from line

9 of the worksheet 19 20 21 Combine Alternative Alternative 21 is more 22

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

t 8 I(

9 t 71 3 48,467. separately and line 48,467.
.::x-:-:-:+; ::::;:-::;::::::

18 ...........................................

tax net operating loss deduction (see page 6 of the instructions) ................. minimum taxable income. Subtract line 20 from line 19. (If married filing than $173,000, see page 7 of the instructions.) ..........................

Alternative
Exemption amount.

Minimum
(If this form

Tax
is for a child under age 14, see page line 21 is ............. ............. ............. see page 7 of the instructions.) THEN enter on line 22 ... $35,750 49.000 24,500 7 of the instructions. AND

!iii}iii!iiiiiii
_:[:_:!:i:i:i:!: ::::::::.:::.::: ::::::::::::::::

IF your filing status is .,. Single or head of household Married fi,ing jointlyr qualifying o wid;w(e/) Married filing separately .............. i i i

not over.., $112,500 150,000 75,000

iiiiiiiiiiii;ii! 22

f
iiii!!!i:ii!ii!i !i_!i!i!{i:!!_!!

49,000.

If line 21 is over 23 24

the amount

shown above for your filing status,

Subtract line 22 from line 21. If zero or less, enter -0- here and on lines 26 and 28 and stop here ..... Go to Part III of Form 6251 to figure line 24 if you reported capital gain distributions directly on Form 1040, ine 13, or you had a gain on both lines 16 and 17 of Schedule D (Form 1040) (as refigured for the AMT, if necessary). All others: If line 23 is $175,000 or less ($87,500 or less if married filing separately), multiply line 23 by 26% (.26). Otherwise, multiply line 23 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result .................................... Alternative Tentative minimum minimum tax foreign tax. Subtract Form 1040, tax credit (see page 7 of the instructions) line 25 from line 24 ............................. tax credit from line 40 (minus any tax from Form 4972 or any foreign line 27 from line 26. If zero or less, enter-0-.

31
i

NONE

4 1
i

25 26 27 28

51
I

NONE NONE

61
· .p i I

Enter your tax from Form 1040, 1040, line Alternative minimum 41

line 43) ............................................... tax. Subtract Enter here and on Form ..................................................

NONE NONE
Form 6251 (20911

81
11:46:23 V01-5.1 484499

For Paperwork JSA
1X4700 4.000

Reduction Act Notice, see page 8 of the instructions. E299 04/08/2002

K98091

Case 1:05-cv-00999-MMS
Form625112001 )

Document 14-7
LAURA B Capital TUCKER Gains t040), D (Form

Filed 04/11/
Page2 Rates see page 8 of the instructions before NONE

KEITr,

A

TUCKER Part

&

|_._1"i1111

Line

24 Computation

Usin 9 Maximum IV of Schedule 23

Caution: 29 30 Enter Enter (Form page 31 Enter

If you did not complete this part; from from Form

you complete the

the amount amount

6251 ,line on page

.................................. 1040), line 23, or line 9 of the D (see 30 3,229,105. for Schedule if necessary)

Schedule applies Schedule

D (Form (as refigured D (Form

Schedule

D Tax Worksheet whichever from

D-9 of the instructions for the AMT,

1040),

8 of the instructions) the amount 1040), line 19 (as refigured ................. for the (see page 8 of the instructions)

AMT, if necessary) 32 33 Add Enter (Form page 34 35 36

31 32 3,229,105.

lines 30 and 3t .................................. the amount 1040), from Schedule applies D (Form 1040), line 23, or line 4 of the for Schedule D

Schedule

D Tax Worksheet whichever

on page

D-9 of the instructions

(as refigured

for the AMT, if necessary)(see

I

8 of the instructions)

.............................. ....... . ............................. . ........................... filing separately), ($1.750 or line multiply

331

3,229,105,
3,229,105.

Enter the smaller Subtract

of line 32 or line 33

line 34 from

line 29. If zero or less, enter-0or less ($87,500 or less if married

If line 35 is $175,000 Otherwise, multiply amount

line 35 by 26% (.26). from

line 35 by 28% (.28) and subtract from Schedule on applies D (Form page (as figured 1040),

$3,500 line 28.

if married 16 of the D

filing separately)

the result ..................................................... 37 Enter (Form 38 39 Enter the Schedule D Tax Worksheet whichever D-9 of the instructions for Schedule

1040),

for the regular

tax) (see page 8 of 37 ...... 38
:::::::::: :i:i:!:i:! !:i:i:_:!:

the instructions) the smallest

................................... of line 29, line 30, or line 37. If zero, go to line 44

Enter the

your AMT,

qualified if

5-year

gain,

if

any, 8 of

from for the

I

Schedule

D (Form

1040),

line 29 (as refigured (see page

necessary)

instructions) 4O

....................... of line 38 or line 39 .......................

39

I
I

t

:i!!iii!!!_
!ii!iiiiii
:::::::::: :::::::::: ::::::::::

Enter the smaller Multiply Subtract Multiply Enter Enter

_0

41 42 43 44 45 46

line 40 by 8% (.08) ............................................. line 40 from line 38 ............................ .......................................... ....................... line 42 by 10% (.10) the smaller the amount

I

142t

of line 29 or line 30 from line 38

_4 _5 be

NON_ NONE NONE

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

Subtract

line 45 from

line 44 ............................

47

Multiply

line 46 by 20% (.20)

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

If line 31 is zero or blank, skip lines 48 through 48 49 50 Enter the amount from line 29 ........................... Add lines 35, 38. and 46 .............................. Subtract line 49 from line 48 ............................

51 and go to line 52. Otherwise,

go to line 48. _8! _9 I01

51 52 53

Multiply Add

line 50 by 25% (.25)

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

.. NONE filing separately), $3,500
. · , ............

lines 36, 41, 43, 47, and 51 ........................................ or less ($87,500 line 29 by 28% (.28)
,

If line 29 is $175,000 Otherwise, the result multiply
· ..............

or less if married and subtract
. . , , . ,

multiply

line 29 by 26% (.26). separately)
..........

($1,750

if married
,

filing
° ·

from
, °

NONE NONE Form6251
(2001)

54
JSA 1X4701

Enter

the smaller

of line 52 or line 53 here and on line 24

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

3.000

K98091

E299

04/08/2002

11:46:23

V01-5.1

484499

8606 I
Department Internal Name. of the Treasury Servioe file (99)1 J Revenue If married, a separate

Case 1:05-cv-00999-MMS Documentand Coverdell 04/11/2006 14-7 Filed Nondeductible IRAs ESAs
II_ Attach form for each spouse required to See separate 1040, Form instructions. 1040A, or Form 1040NR. Form 8606.

QMB Page 5 ofNo. 1545-1007 31

2001
No, number

Attachment Sequence Your social security

48

to fi!e Form

See page

5 of the instructionS.

KEITH
Fill in Your

A

TUCKER
Only Home address (number and street, or PO. box if mail is not delivered to your home)

46
_iiiii!iiiiiii no.

Address

if You Are Filing This Form by Itself and Not With Your Tax Return Nondeductible Complete · ·

_1_
c ty, town or post office, state, and Z P code

I
I Contributions to Traditional IRAs and Distributions IRA for 2001, or SIMPLE IRA and you made From Traditional, SEP, and SIMPLE liRAs

Part I only if: in 2001 (other than a nondeductible contributions rollover, conversion, to a traditional IRA any portion

You made nondeductible contributions to a traditional You took distributions from a traditional, SEP, recharacterization, or return of certain contributions) in 2001 or an earlier year, or

·

You converted part, but not all, of your traditional SEP, or SIMPLE IRAs to Roth IRAs in 2001 (excluding you recharactedzed) and you made nondeductible contributions to a traditional IRA in 2001 or an earlier year. nondeductible January contributions through to traditional April 15, 2002 IRAs for 2001, (see page including those made .......... . . for

Enter your 2001 Enter from

1, 2002,

5 of the instructions)

your total basio_- in traditional

IRAs for 2000

and earlier

years

(see page 5 of the instructions)

Add lines

1 and 2

.............................................. line 14. Do noz complete the rest of Part I. _ Go to line 4. __ Enter the amount from line 3 on January 1. 2002, through April

I i
I I
)

distribution from traditional, SEP, or SIMPLE liRAs or make a Roth IRA conversion? I In 2001, did you take a Enter those contributions

_No

Yes

iiili

iil

included on 'ine 1 that were made from

15, 2002 .................................................. Subtract line 4 from line 3 · · · · · December 31, 2001,

° · · , · · · , ......... o = o · ° · · * · , ° ...... , ·

I

Enter the value of all your traditional, SEP, and SIMPLE plus any outstanding from rollovers, rollovers the instructions) 2001. ................................

IRAs as of 6

(see page 5 of

Enter your distributions Do not include contributions, returned

traditional, SEP, and SIMPLE IRAs in conversions to a Roth IRA, certain of traditional ................ SEP, and SIMPLE IRA 7

or recharacterizations

contributions

(see page 5 of the instructions)

Enter the net amount you converted converted

from traditional.

IRAs to Roth IRAs in 2001. Do not include any portion of an amount that you later recharacterized Also enter this amount (see page 6 of the . . . . . . . . I 8
,...... ,., ,..,.

instructions). 9 10 11 12

on line 16 . ......

Add lines Divide

6, 7, and 8

.............. the result as a decimal is 1.0 or more, enter

9 rounded to at 1.0 .............

I:_:_:_:_: I I 10 I 11 I
i

line 5 by line 9. Enter If the result

[east 3 places.

X

Multi ply line 8 by line 10. This is the nontaxable portion of the amount you converted to Roth IRAs. Also enter this amount on line 17 ....... Multiply line 7 by line 10. This is the nontaxable that you did not convert portion of your distributions to a Roth IRA portion basis ............. of all your distributions in traditional

12
-,'.'.'..','.'.',:.t

13 14 15

Add lines Subtract

11 and 12. This is the nontaxable line 13 from line 3. This is your

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

131
i

total

IRAs for 2001 and earlier
1,1 I
=

years ..................................................... Taxable distributions from traditional, _nclude Note: this amount on Form 1040,

SEP, and SIMPLE IRAs. Subtract 1040A, line 1 lb"

line 12 from 1040NR.

line 7. Also line 16b
IR I
J

line 15b; Form

or Form

You may be subject

to an additional

10% tax on the amount

on line 15 if you were under

age 59 1/2 at the time of the distribution
For JSA 1A6900 3.000 Paperwork Reduction Act Notice, see page

(see page 6 of the instructions).
instructions.

iiiiiiiiii!!i!!i !'!ii i ii
Form 8606 (2001) 484499

8 of the

K98091

E299

04/08/2002

11:46:23

V01-5.1

Case 1:05-cv-00999-MMS
Form 8606 (2001) KET.,.t{ Conversions A TUCKER Traditional, SEP, From Complete Part II if you converted any portion you recharacterized).

Document 14-7
or SIMPLE IRAs to Roth SEP,

Filed 04/11/2006
IRAs and SIMPLE

Page 6 of 31
7 Page 2 (excluding

part or all of your traditional,

IRAs to a Roth IRA in 200t

Caution: If your modified adjusted gross income is over $100,000 or you are married with your spouse at any time in 2001, you cannot convert any amount from traditional. IRAs for 2001. 18 Enter the net amount 2001. SIMPLE see page 17 18 Enter Do not include IRAs in 2001 If you erroneously you converted any portion or 2002. made a conversion, from traditional, Part you must recharacterize (correct)

filing separately and you lived SEP, or SIMPLE IRAs to Roth

it (see page 6 of the instructions).

SEP, and SIMPLE I, enter

IRAs to Roth IRAs in SEP, or from line 8. Otherwise, 16 1,308,832. from line 17 this 18 1,308,832.

that you later If you completed

recharacterized

back to traditional, the amount Part I, enter

6 of the instructions in the amount

........................................ on line 16. If you completed the amount include

your basis

11. Otherwise, see page 6 of the instructions ............................... Taxable amount of Roth IRA conversions, Subtract line 17 from amount on Form 1040, line 15b; Form Roth IRAs

line 16. Also

1040A_ line 11b; or Form 1040NR,

line 16b ...........

Distributions

From

Complete Part III only if you took a distribution from a Roth IRA in 2001 or return of certain contributions - see page 6 of the instructions). 19 20 21 22 23 Enter your total distributions of Roth Subtract Subtract IRA conversions line 20 from line 22 from Enter your basis Enter your basis from Roth IRAs in 2001. Do not include or certain (see below). returned rollovers,

(other

than a rollover, recharactedzation,

recharacterizations

or contributions,

contributions

[see page 6) ......... ................. .................

in Roth IRA contributions line 19 (see Note IRA conversions line 21. in Roth

page 6 of the instructions) If zero or less, enter

-0- and skip lines 22 and 23 ....

(see page 6 of the instructions) . ..........................

If zero or less, enter-0-

If you made a Roth IRA conversion years, go to line 24, Otherwise,

in 1998 and are reporting

the taxable

portion

over 4

skip lines 24 through

26 and go to line 27,

25 26 27

Enter the sum of the amounts, 22; 1999 Subtract Taxable 1040, Note: Form 8606, line 25 from distributions

if any, on your: 1998 Form 8606, Form 8606,

line 5 this amount on Form

line 21; and 2000

line 21 ........ . .......................... line 16b ....................

line 24. If zero or less, enter-0-

from Roth IRAs. Add lines 23 and 26. Also include line 11b; or Form 1040NR,

line

15b; Form 1040A,

You may be subject

to an additional

tax on Form 5329 of up to 10% of the amount on fine 7 of the instructions). (ESAs) ESA in 2001, rollovers other than a rotlover or returned or returned if you check .....

21 if you were under age 59 1/2 at the time of the distribution (see page Distributions Complete 28 29 From Coverdell (see Education Savings Accounts

Part IV only if you took a distribution from Coverdell from any portion for your

from a Coverdell

excess contributions Enter your total distributions excess contributions

page 7 of the instructions). ESAs in 2001. Do not include for Cove;deli qualified higher

Do you elect to waive'the'exclusion "No" and exclude or lifetime from income a Hope learning credit

income 2001

ESA disiributions_ ESA distributions, education }

of your Coverdell

no one may claim

expenses. .................

Yes, No. 30 Taxable

Enter-O-. Enter your qualified amount. Enter a copy See the include or Form instructions

higher education

expenses

for 2001.

Is line 28 equal -0-. None of this

to or less than line 29? Coverdell figure page ESA distributions basis in future are taxable years (see amount Form 29,
this

of your form on to

for 2001. page to 7 enter. line of

Keep "_ the . . Also 11b;
!!_i_ii!!ili!i_i_i_iiii_!iiiiiiiiii!!!i!i: _

your

instructions). worksheet this amount 8 of the on instructions 1040, "No"
I have

for the line on
examined

in the line
of

total

Form

15b; line

1040A, see page 5329.
including

1040NR,
Under penalties

16b.
perjury,

If you
I

checked
that

8 of the
accompanying

iiiiiiiii!i!!_i:iii:i_ililili_ii?! ,
attachments, and to the best of

: __
my

to find out if you owe an additional
declare

10% tax on Form

:::::::::::::::::::::::::::::::::::::::::::::::::::: :

Sign Here Only

if You

form,

knowledge and belief, it is true, correct,and complete.

Are Filing This Form by Itself and Not With Your Tax Return
JSA 1A6901 3.000

_"

Your signature

_"

Date Form8606 (2001)

K98091

E299

04/08/2002

11:46:23

V01-5.1

484499

Case 1:05-cv-00999-MMS
Department of the Treasury Internal Revenue Service (99)
Name(s) shoWn on relum

Document 14-7
Interest
i_ Attach to your

Filed 04/11/2006
Deduction

Page 7 of 31
J OMB No 1545-0191 Attachment Sequence No 72

Investment

Expense
tax return,

4952
A

I
& LAURA Interest
paid

2001

KEITH II=a_|ll
1

TUCKER

B

TUCKER

Total Investment
interest expense

Expense
in 2001, See instructions .

Investment

or accrued

.SEE..S.TA.TEHEN.T.1.9.

1

381,190.

2
3

Disallowed
Total

investment interest expense from 2000 Form 4952. line 7 ..................
interest expense. Add lines 1 and 2 ..........................

2
3

investment

IIt=_'l"i|lll
4a

Net Investment

Income 4a

381,190.

Gross income from property held for investment (excluding any net gain from the disposition of property held for investment) .......................................... Net gain from the disposition of property held for investment ........ ....... 4b J 4c 3 r 2 2 9 r 105. 3,22 9 _ 105.

iiiiiii;i!ili!ili_i_ ili!iiiiiliiiiiiiii_
::::::::::::::::::::

768r355.

c

Net capital gain from the disposition of property held for investment

iiiiiiiii!iiiii}ili
NONE 768 ,355.

d
e

4d Subtract line 4c from line 4b. If zero or less, enter-0. .......................... Enter the amount from line 4c that you elect to include in investment income. Do not enter more than the amount on line 4b. See instructions .............. .S.E.E.S.TA.T..E_:,..N.T..2.0. b- 4e Investment income. Add lines 4a, 4d, and 4e. See instructions ...................... Investment expenses. See instructions ...................................
Net investment income. Subtract line 5 from line 4f. If zero or less t enter -0-... _ .S.'I_vF£. 2.1-

f 5

4f 5
6

103,700. 664 , 655 .

lU_11|111

Investment Interest Expense Deduction Disallowed investment interest expense to be carried forward to 2002. Subtract line 6 from line 3. If zero or less, enter -0- · o · · · · · · · ° ..... ° . . . ° · o o · o , . · · · o ° °
Investment interest expense deduction· Enter the smaller of line 3 or 6. See instructions

o

o

,

....

7
8

NONE 381,190.

8

.......

Section references are to the Intemal Revenue Code unless otherwise noted.

General
Purpose

Instructions
of Form

Allocation of Interest Expense Under Temporary Regulations Section 1.163-8T
If you paid or used the loan purpose, you 'nterest. This rules apply to interest, trade accrued interest on a loan and proceeds for more than one may have to allocate the is necessary because different investment interest, personal or business interest, home and passive activity 535, Business Expenses.

amortization of bond premium on taxable bonds purchased after October 22, 1986, but before January 1, 1988 unless you elected to offset amortizable bond premium against the interest payments on the bond. A taxable bond is a bond on which the interest is includible in gross income. Investment interest expense include any of the following: · Home mortgage interest. does not

Use Form 4952 to figure the amount of . investment interest expense you can deduct for 2001 and the amount you can carry forward to future years. Your investment interest expense deduction is limited to your net investment income. For additional information, see Pub. Investment Income and Expenses. 550,

mortgage interest, interest. See Pub.

· Interest expense that is properly allocable to a passive activity. Generally, a passive activity is any business activity in which you do not materially participate and any rental activity. See the separate instructions for Form 8582, for details. Passive Activity Loss Limitations, is capitalized, subject to

Specific
Part Interest Line 1

Instructions
Investment Expense

Who

Must

File

I - Total

If you are an individual, estate, or a trust and you claim a deduction for investment interest expense, yotJ must complete Form 4952 and attach it to your tax return unless all of the following apply.

· Your investment interest expense is not more than your investment income from interest and ordinary dividends. · You have no other deductible investment expenses, · You have no disallowed from 2000. investment interest expense

Enter the investment interest expense paid or accrued during the tax year, regardless of when you incurred the indebtedness. Investment interest expense is interest paid or accrued on a loan or part of a loan that is allocable to property defined on page 2). held for investment (as

· Any interest expense that such as construction interest section 263A.

· Interest expense related to tax-exempt interest income under section 265. · Interest expense, 264. on indebtedness disallowed under section with respect to life

Include investment interest expense reported to you on Schedu e K-1 from a partnership or an S corporation. Include

insurance, endowment, or annuity contracts issuea after June 8, 1997. even if the proceeds property were used to purchase held for investment, any

For
JSA 1X3000

Paperwork
2.000

Reduction

Act

Notice,

see back.

Fo= 4952 11:46:23 V01-5.1 484499

(2001)

K98091

E299

04/08/2002

orm8582
Department Internal Name(s) Revenue shown

Case 1:05-cv-00999-MMS

Document 14-7
I_ See separate instructions,

Filed 04/11/2006

Page 8 of 31

PasSive Activity Loss Limitations
(99'r

of the Treasury Service on return

I_ Attach

t o Form

1040 or Form

1041,

Attachment Sequence No 88

KEITH

A

TUCKER Passive

&

LAURA Activity

B Loss

TUCKER

2001

Caution: Rental

See the instructions With Active

for Worksheets Participation

1 and 2 on page 8 before (For the definition

completing

Part I.

Real Estate Activities Participation

of active

participation

see Active
la

in a Rental

Real Estate Activity on page from Worksheet 1,

3 of the instructions.) 1, 1a I b

Activities column b Activities column
C

with net income (a)) (b)) ................

(enter the amount the amount (enter

. .................. from Worksheet

with net loss (enter unatlowed la, losses

................................... the amount from Worksheet (c)) ..................................

Prior years 1, column Combine

lc

(

d

lines

lb, and lc

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

All Other 2a b c d 3

Passive

Activities (enter the amount the amount {enter from Worksheet 2, 2b the amount from Worksheet 2c -6,.227. 2, 2a from Worksheet

Activities column Activities column

with net income (a)) (b))

................................... ................................... unallowed losses

with net loss (enter

Prior years 2, column Combine

(c)) .................................. lines 2a, 2b, and 2c ........................................

Combine lines ld and 2d. If the result is net income or zero, all losses are allowed, including any prior year unallowed losses entered on line lc or 2c. Do not complete Form 8582. Report the losses on the forms and schedules normally used. If this line and line ld are losses T 9o to Part II. Otherwise Special Allowance for Rental Real Estate Note: Note: dunng If your Enter all numbers in Part II as positive filing separately amounts. T enter -0- on line 9 and ,qo to line 10 With Active Participation See page 8 for examples. ...... -6r227.

filing status

is married

and you lived with your spouse at any time

the year, do not complete the smaller

Part II. Instead,

enter -0- on line 9 and go to line 10.

4

Enter

of the loss on line ld or the loss on line 3

Enter Enter Note: line 7.

$150,000. modified

If married adjusted

filing separately,

see page 8 ...........

5 6

,

gross income,

but not less than zero (see

page 8) 8, enter Subtract Multiply page 9

..................................... than or equal to line 5, skip fines 7 and go to -0- on line 9, and go to line 10. Otherwise, line 6 from line 5 ........................... more than $25.000. If married

tf line 6 is greater

7 filing separately, see

line 7 by 50% (.5). Do not enter

9 ..................................................... of line 4 or line 8 Allowed .....................................

Enter the smaller Total

Losses

11

Total

losses

allowed

from

o ,, *er* e* e ........ es
I I
1
Form 8582 (2001)

all passive

activities

for 2001. Add lines 9 and 10. See page 11 to ............................

find out how to report For Paperwork Reduction

the losses on your tax return Act Notice,

see page 12 of the instructions.

JSA 1X5500 2.000

K98091

E299

04/08/2002

11:46:23

V01-5.1

484499

8582
Department Internal Name(s) Revenue shown

Case 1:05-cv-00999-MMS

Passive
·

Activity Loss Limitations
MINIMUM instructions. TAX 1041. to Form 1040 or Form

Document 14-7

Filed 04/11/2006

Page 9 of 31

ALTERNATIV_ I_ See separate I_ Attach

of the Treasury Se_ce on return (99!

Attachment Sequence

No.

88

KEITH

A

TUCKER

&

LAURA

B

TUCKER

2001 Passive
Caution: Rental Real Estate Activities

Activity
With

Loss
for Worksheets Participation I and 2 on page 8 before completinq (For the definition on page Worksheet of active Part I. participation

See the instructions Active

see Active Participation la Activities

in a Rental (enter

Real Estate Activity the amount from

3 of the instructions.) 1,

with net income .....

column (a)) b c d Activities column (b))

.............................. the amount (enter from Worksheet 1,

laI¸
lb r(
lc !(
. . , .... .

with net loss (enter unallowed la, losses

................................... the amount from Worksheet

Prior years 1, column Combine

(c)) .................................. lines lb, and lc
· o . . _ o . o o ° o ..... . ..... · , ,

.......

All Other 2a b c d 3

Passive

Activities (enter the amount from Worksheet 2, 2b the amount from Worksheet 2c ( ( 6,703.) 2, 2a from Worksheet

Activities column Activities column

with net income (a)) (b))

................................... the amount (enter ................................... unal!owed losses

with net loss (enter

Prior years 2, column Combine

(c)) ................................... lines 2a, 2b, and 2c .........................................

Combine lines ld and 2d. If the result is net income or zero, all losses are allowed, including any prior year unaltowed losses entered on line lc or 2c. Do not complete Form 8582. Report the losses on the forms and schedules normally used. If this line and line ld are losses, 9o to Pa_ I1. Otherwise , enter -0- on line 9 and ,qo to line 10 ...... 3 -6,703.

Special
Note: Enter Note:

Allowance
a// numbers in Part/I status is married as positive firing separately

Participation
amounts. See page 8 for examples. anc/ you rived with your spouse at any time

If your filing

during the year, do not complete 4 Enter the smaller

Part/I.

Instead, enter -0- on line 9 and go to line 10.

of the loss on line ld or the loss on line 3 ........................

I

5 6

Enter Enter Note: line 7.

$150,000. modified If line

If married adjusted

filing separately, income,

see page 8 ...........

gross

but not less than zero (see

page 8) 8, enter 7 8
(

..................................... 6 is greaterthan or equal to line 5, skip lines 7 and go to -0- on line 9, and go to line 10. Otherwise, line 6 from line 5 ........................... more than $25,000. If married filing separately, see

Subtract Multiply page

line 7 by 50% (,5). Do not enter

9 ..................................................... of line 4 or line 8 ......................................

9

Enter the smaller

11

o nco+e Addthe fany+or i neslaand2aa of
Total losses allowed find out how to report Reduction from all passive activities for 2001. Add lines 9 and 10. See page the losses on your tax return ............................ Act Notice, see page 12 of the instructions, 11 to 11 FeN 8582 (2001)
2.000

Total Losses Allowed

For Paperwork

JSA 1X5500

K98091

E299

04/08/20:02

11:46:23

V01-5.1

484499

KEITH

A

TUCKER Case

1:05-cv-00999-MMS Document 14-7 LAURA B TUCKER

Filed 04/11/2006

Page

SUPPLEMENT

TO

FORM

1040

SOURCES OWNERSHIP

OF

COMPENSATION TOTAL WAGES FEDERAL WITHHELD SOC. SEC. WITHHELD MEDICARE WITHHELD

DESCRIPTION WAGES

T

WADDELL TOTAL

& -

REED WAGES

FINANCIAL

8,882,433. 8,882,433.

244,816. 244,816.

4,985. 4,985.

128,948. 128,948.

GRAND

TOTAL

8,882,433.

244,816.

4,985.

128,948.

PENSIONS OWNERSHIP T

AND

ANNUITIES TOTAL DESCRIPTION RECEIVED COMPANY PAGE i, LINE 16) 10,734. 10,734. TAXABLE PORTION 10,734. 10,734.

NATIONWIDE TOTAL

LIFE (FORM

INSURANCE 1040,

SOURCES

OF MISC. 1999 TAX

OTHER OTHER

INCOME, INCOME REFUND NOT SUBJECT REPORTED TO ON S.Eo 2000 -8,484. TO 1040, LINE 21 -8,484. TAX

STATE TAX RETURN

TOTAL

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

1

KEITH

A

TUCKER Case

LAURA B TUCKER 1:05-cv-00999-MMS Document 14-7

Filed 04/11/2006

P

SUPPLEMENT

TO

FORM

1040

TAXABLE

STATE/LOCAL

TAX

REFUNDS

ALLOCATION 1 2 3 4 5 6 TAXES TAXES TOTAL TOTAL

OF PAID PAID STATE REFUND

STATE/LOCAL IN IN AND 2000 2001 LOCAL

TAX

REFUND

PAID

OVER

TWO

YEARS: 33,484. 20,831. 54,315.

TAX IN

PAYMENTS 2001 2000 PAID

ON

2000

RETURN

RECEIVED

PERCENTAGE OF TAXES REFUND ATTRIBUTABLE

PAID IN TO TAXES

(LINE I/LINE IN 2000

3)

%

TAXABLE 2000 2000 LESS:

REFUND: ITEMIZED ITEMIZED 2000 REFUND SCH. DEDUCTIONS DEDUCTIONS A, LINES AFTER BEFORE 4, TO WITH 13, LIMITATION LIMITATION 19, & PAID TAX GAMBLING IN 2000 79,152. 174,979. 63,322. OR LINE STANDARD i0 DED. 63,322. 326,709. 8,484. LOSSES 390,031. 310,879.

326,709.

ATTRIBUTABLE DEDUCTIONS OF LIMITATION

TAXES PROPER 3% 80% DED. 1040,

2000 LESS:

ITEMIZED SMALLER

DEDUCTION

GREATER TAXABLE

OF TAX

CORRECTED REFUNDS

_TEMIZED TO FORM

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

2

KEITH A TUCKER LAURA B TUCKER Document 14-7 Case 1:05-cv-00999-MMS

Filed 04/11/2006

SUPPLEMENT

TO

FORM

1040

PERSONAL i.

EXEMPTION

WORKSHEET ON SHOWN FORM ON IF 1040, LINE 4 GO LINE BELOW TO BY LINE $ 34 GREATER FOR YOUR 2. 2,900 ........... 5,800. 456,712. 199,450. 257,262.

IS THE AMOUNT THAN AMOUNT FILING STATUS?

YES,

2. 3. 4. 5.

TOTAL ADJUSTED FILING LINE IF OR 5 6 2 3

EXEMPTIONS GROSS STATUS LESS LINE LINE 5 5

MULTIPLIED INCOME INCOME

............................ LIMIT .......................

LINE IS IS

4

............................... THAN THAN (1,250 $61,250 $122,500 IF MFS) FOR MFJ FOR OTHERS ...........

(NOTE:

GREATER GREATER BY 2,500

STOP.)

6. 7. 8. 9.

LINE LINE LINE

DIVIDED X 0.02

.................................... BY EXEMPTIONS LINE 7 ...................... 2 LESS LINE 8) .... NONE

MULTIPLIED FOR

DEDUCTION

(LINE

STATEMENT K98091 E299 04/08/2002 11'46"23 V01-5.1 484499

3

Case 1:05-cv-00999-MMS KEITH A TUCKER LAURA B TUCKER

Document 14-7

Filed 04/11/2006

SUPPLEMENT

TO

SCHEDULE

A

STATE OTHER

INCOME TAXES TOTAL

TAXES PAID TO AND SCHEDULE BALANCE A, DUE LINE 5 20,831. 20,831.

INVESTMENT

INTEREST

EXPENSE

MISCELLANEOUS WARD FINANCIAL SUBTOTAL LESS: DISALLOWED TOTAL TO

CORP OF INVESTMENT INVESTMENT SCHEDULE A, INTEREST INTEREST LINE 13 EXPENSE EXP./FORM 4952

122,805. 258,385. 381,190. NONE 381,190.

CASH

CONTRIBUTIONS

OTHER

CASH

CONTRIBUTIONS 50% ORGANIZATION(S) CHARITIES CONTRIBUTIONS LIMITATION A, LINE 15 BEFORE LIMITATION

MISC.

ORGANIZED TOTAL CASH TOTAL

27,055. 27,055. NONE 27,055.

CASH

CONTRIBUTION
r

TO

SCHEDULE

OTHER

MISC.

DEDUCTIONS

SUBJECT AND

TO

2% ESTATE

LIMIT AND TRUST 103,700. 12,500. 116,200.

PARTNERSHIP, S CORPORATION OTHER PROFESSIONAL FEES TOTAL TO SCHEDULE A,

LINE

22

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

4

KEITH A TUCKER LAURA B TUCKER Case 1:05-cv-00999-MMS Document 14-7

Filed 04/11/2006

P

SUPPLEMENT

TO

SCHEDULE

A

ITEMIZED

DEDUCTION

WO_SHEET

°

SCHEDULE SCHEDULE LINE LINE 1 3

A, A, LESS

LINES LINES LINE 2

4, 4,

9, 13,

14, 19

18, AND

19,

26,

AND

27

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

542,575. 381,190. 161,385.

2. 3. 4. 5. 6. 7. 8. 9. I0.

GAMBLING

LOSSES

................................... BY 80% ............... 129,108. 456,712. 132,950.
323,762.

MULTIPLIED GROSS

ADJUSTED $132,950
LINE 5 LESS

INCOME

.................. FILING SEP.)

($66,475/MARRIED
LINE 6 .....................

LINE SMALLER TOTAL

7

MULTIPLIED OF AMOUNTS

BY ON

3%

................ 4 (LINE OR 1 8

9,713. ................... 9,713. 532,862.

LINES

ITEMIZED

DEDUCTIONS

LESS

LINE

9)

.......

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

5

Case TUCKER KEITH A TUCKER & LAURA B1:05-cv-00999-MMS

Document 14-7

Filed 04/11

e 15 of 31

SUPPLEMENTTO SCHEDULED PART I SHORT-TERMCAPITAL GAINS AND LOSSES - ASSETS HELD ONE YEAR OR LESS LINE 5 - SHORT-TERMGAIN (LOSS) FROMPARTNERSHIPS, S CORPORATIONS,AND FIDUCIARIES ACTIVITY NAME SLIGO (2000) COMPANYINC. WARDFINANCIA_L CORP TOTAL TO SCHEDULED, LINE 5 GAIN/LOSS 7,680. -104,700. -97,020.

* INDICATES 100% DISPOSITION OF THE ACTIVITY

K98091-E299

04/08/2002

11:46:23

V01-5.1

484499

STATEMENT 6

KEITH A TUCKER & LAURA B TUCKER Case 1:05-cv-00999-MMS SUPPLEMENTTO SCHEDULED PART II
LINE 12 -

Document 14-7

Filed 04/11

e 16 of 31

LONG-TERMCAPITAL
LONG-TERM GAIN

GAINS

AND FROM

LOSSES

-

ASSETS S

HELD

MORE

THAN

ONE AND

YEAR FIDUCIARIES

(LOSS)

PARTNERSHIPS,

CORPORATIONS,

ACTIVITY

NAME

GAIN/LOSS

28%

RATE

WARD

FINANCIAL TOTAL TO

CORP SCHEDULE D, LINE 12

3,326,125. 3,326,125.

*

INDICATES

100%

DISPOSITION

OF

THE

ACTIVITY

K98091-

E299

04/08/2002

11:46:23

V01-5.1

484499

STATEMENT

7

KEITH

A

TUCKER Case

LAURA B TUCKER 1:05-cv-00999-MMS

Document 14-7

Filed 04/11/2006

Page

SUPPLEMENT

TO

SCHEDULE

E

PART COLUMNS

II,

INCOME (G) &

OR (H) -

LOSS

FROM

PARTNERSHIPS INCOME OR LOSS

AND

S

CORPORATIONS

PASSIVE

K-I ID

NAME: NUMBER:

WARD FINANCIAL 75-2463118 DESCRIPTION

CORP

INCOME/LOSS -82. -5,077. -i,068. LIMITATIONS -6,227.

ORDINARY RENTAL PLUS: OTHER NET PLUS:

INCOME OR REAL ESTATE INCOME/(LOSS)

LOSS INCOME

OR

LOSS

INCOME/LOSS

BEFORE

DISALLOWED ALLOWABLE

PASSIVE INCOME/LOSS

LOSS

6,227. NONE

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

8

KEITH

A

TUCKER

Case 1:05-cv-00999-MMS

"

LAURA

B

TUCKER

Document 14-7

Filed 04/11/2006

Pag

SUPPLEMENT

TO

SCHEDULE

E

PART COLUMNS

II,

INCOME (I) &

OR (K) -

LOSS

FROM

PARTNERSHIPS INCOME OR

AND LOSS

S

CORPORATIONS

NONPASSIVE

K-I NAME: ID NUMBER:

SLIGO (2000) 51-0405078

COMPANY

INC.

DESCRIPTION ORDINARY LESS: OTHER ALLOWABLE INCOME DEDUCTIONS INCOME/LOSS OR LOSS

INCOME/LOSS -13,740,313. 1,934 -13,742,247. .

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

9

KEITH

A

TUCKER

&

LAURA

Case 1:05-cv-00999-MMS
1116 SOURCES OF

B

TUCKER

Document 14-7
INCOME

Filed 0

19 of 31

SUPPLEMENT

TO

FORM

TOTAL

U.S.

..... FOREIGN GENERAL LIMITATION

SOURCE PASSIVE INCOME

COMPENSATION DIVIDENDS INTEREST SHORT-TERM CAPITAL GAINS LONG-TERM CAPITAL GAINS PENSIONS AND ANNUITIES ESTATES AND TRUSTS MISCELLANEOUS INCOME EXCLUDED & EXEMPT INCOME: GROSS INCOME FOR ALLOCATION OF DEDUCTIONS LESS EXCL. & EXEMPT INCOME: TOTAL INCOME LESS LOSSES SHORT-TERM ADJUSTED ITEMIZED RATABLY INTEREST TAXABLE PERSONAL - FORM 1116 & EXPENSES: CAPITAL LOSSES INCOME

8,882,433. 574,882. 192,973. " 7,680. 3,326,125. 10,734. NONE 1,308,832.

8,882,433. 574,882. 192,943. 7,680. 3,326,125. 10,734. NONE 1,308,832.

30.

14,303,659.

14,303,629.

14,303,659. 104,700. 14,198,959.

14,303,629. 104,700. 14 , 198,929.

30.

GROSS

30.

DEDUCTIONS: AJ_LOCABLE EXPENSE INCOME BEFORE EXEMPTIONS

151,672. 381,190.

151,672. 381,190.

13,666,097

.

13,666,067.

30.

K98091

E299

04/08/2002

11:46:23

V01-5.1

484499

STATEMENT

10

KEITH

A

TUCKER LAURA B TUCKER Case 1:05-cv-00999-MMS Document 14-7

Filed 04/11/2006

Page 20

SUPPLEMENT

TO

FORM

1116

DIRECTLY

ITEMIZED ALLOCABLE

DEDUCTIONS TO FOREIGN

NOT SOURCE

INCOME

TOTAL LESS:

ITEMIZED

DEDUCTIONS

532,862.

SCHEDULE ITEMIZED

A

INTEREST

EXPENSE
_mm_

381,190.
........

DEDUCTIONS

NOT

DIRECTLY

ALLOCABLE

151,672.

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

Ii

KEITH

A

TUCKER

&

LAURA

Case 1:05-cv-00999-MMS

B

TUCKER

Document 14-7

Filed 04/1

Page 21 of 31

SUPPLEMENT

TO

FORM

1116

-

DETAIL

FOR

ALLOCATION

OF

ITEMIZED

DEDUCTIONS

ITEMIZED SUBJECT

DEDUCTIONS TO REDUCTION

TOTAL FROM SCHEDULE A 27,264. 27,055. 107,066. 161,385.

REDUCTION RATIO 0.06018527 0.06018527 0.06018527

ALLOCABLE PORTION REDUCTION

NET OF FORM

AMOUNT TO 1116

TAXES CONTRIBUTIONS MISC. DED. TOTAL

SUBJECT TO

TO

2%

LIMIT

-1,641. -1,628. -6,444. -9,713.

25,623. 25,427. 100,622. 151,672.

SUBJECT

REDUCTION:

ITEMIZED NOT SUBJECT

DEDUCTIONS TO REDUCTION INTEREST PER SCHEDULE A: 381,190. 532,862.

DEDUCTIBLE TOTAL

INVESTMENT ITEMIZED

DEDUCTIONS

REDUCTION

RATIO

FOR

ALLOCATION:

9,713.

/

161,385.

=

0.06018527

K98091

E299

04/08/2002

11:46:23

V01-5.1

STATEMENT

12

KEITH

A

TUCKER Case

LAURA B TUCKER 1:05-cv-00999-MMS

Document 14-7

Filed 04/11/2006

SUPPLEMENT

TO

FORM

1116

SCHEDULE

FOR

FOREIGN

TAXES

PAID

(ACCRUED)

NAME TYPE

OF OF

FOREIGN INCOME:

COUNTRY:

JAPAN PASSIVE

INCOME TOTAL FOREIGN CONVERSION RATE TAXES IN U.S. DATE PAID OR ACCRUED

IN TAXES DIVIDENDS TOTAL WITHHELD ON:

FOREIGN

CURRENCY

DOLLARS

5. 5.

iiii

STATEMENT K98091 E299 04/08/2002 II:46:23 V01-5.1 484499

13

KEITH

A

TUCKER Case

LAURA B TUCKER 1:05-cv-00999-MMS

Document 14-7

Filed 04/11/2006

SUPPLEMENT

TO

FORM

1116

ADJUSTMENTS

TO

LINE

14

-

PASSIVE

INCOME

ALLOCATION TOTAL

OF

US

LOSSES

-76,180. -76,180.

ADJUSTMENTS

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

14

KEITH

A

Case TUCKER

1:05-cv-00999-MMS LAURA B TUCKER

Document 14-7

Filed 04/11/2006

SUPPLEMENT

TO

FORM

1116

SCHEDULE

OF

FOREIGN

TAX

CREDIT

CARRYOVERS

TO

2002

INCOME PASSIVE

TYPE

1997

1998

1999

2000

20,01

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

15

KEITH

A

TUCKER Case

LAURA B TUCKER 1:05-cv-00999-MMS

Document 14-7

Filed 04/11/2006

P

SUPPLEMENT

TO

FORM

1116

-

ALTERNATIVE

MINIMUM

TAX

WORKSHEET

FOR

LINE

17

1 2 3 4 5 6 7 8 9 I0 ii 12 13 14 15

AMOUNT

FROM

FORM

6251,

LINE

21

.......................... 3,229,105.

48,467.

AMOUNT FROM SCHEDULE D AMT, LINE 17 ........... AMOUNT FROM FORM 6251, LINE 50 ...... MULTIPLY LINE 3 BY .3606 ............ N/A ................................. N/A ................................. AMOUNT MULTIPLY AMOUNT MULTIPLY AMOUNT MULTIPLY FROM FORM LINE 7 FROM FORM LINE 9 FROM FORM LINE ii 4, LINE LINE 6251, LINE 40 ...... BY .7954 ............ 6251, LINE 42 ...... BY .7442 ............ 6251, LINE 46 ...... BY .4885 ........... 12 ................. 2 .................. 1 (TO FORM 1116 NONE NONE

ADD LINES SUBTRACT SUBTRACT

6, 8, 10, AND 13 FROM LINE 13 FROM LINE

AMT,

NONE 3,229,105. LINE 17)

48,467.

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

16

KEITH

A

TUCKER · LAURA B TUCKER Case 1:05-cv-00999-MMS Document 14-7

Filed 04/11/2006

P

SUPPLEMENT

TO

FORM

1116

-

ALTERNATIVE

MINIMUM

TAX

RATABLY

ALLOCABLE

ITEMIZED

DEDUCTIONS

ITEMIZED LESS:

DEDUCTIONS

BEFORE

PHASE-OUT DIRECTLY DIRECTLY ALLOCABLE ALLOCABLE TO

408,245.

ITEMIZED DEDUCTIONS U.S. SOURCES ITEMIZED DEDUCTIONS FOREIGN SOURCES INTEREST EXPENSE DIRECTLY ALLOCABLE ALLOCABLE ITEMIZED

NONE TO NONE 381,190. ITEMIZED DEDUCTIONS DEDUCTIONS 381,190. 27,055.

TOTAL RATABLY

GROSS

INCOME

RECOMPUTED
mm_ ......................

FOR

ALTERNATIVE

MINIMUM

TAX

GROSS

INCOME

FROM

ALL

SOURCES

FORALLOCATION TO

OF INCOME:

ITEMIZED DEDUCTIONS (REGULAR TAX) PLUS ADUSTMENTS AND PREFERENCES RELATED REFUND OF STATE AND LOCAL INCOME TAXES GROSS INCOME FROMALL SOURCES (ALTERNATIVE EXEMPT INCOME FORM ALL 6251, SOURCES (ALTERNATIVE LINE FOR FORALLOCATION MINIMUM 13

OF TAX) 14,295,175. NONE NONE OF TAX) 14,295,175.

ITEMIZED DEDUCTIONS LESS EXCLUDED AND PLUS GROSS AMOUNT INCOME FROM FROM

ALLOCATION MINIMUM

INTEREST

DEDUCTION

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

17

Case 1:05-cv-00999-MMS KEITH A TUCKER LAURA B TUCKER

Document 14-7

Filed 04/11/2006

SUPPLEMENT

TO

FORM

1116

.

ALTERNATIVE

MINIMUM

TAX

SCHEDULE

OF

FOREIGN

TAX

CREDIT

CARRYOVERS

TO

2002

-

AMT

INCOME PASSIVE

TYPE

1997

1998

1999

2000

2001

o

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

18

KEITH ACase 1:05-cv-00999-MMS Document 14-7 TUCKER LAURA B TUCKER

Filed 04/11/2006

SUPPLEMENT

TO

FORM

4952

DETAIL
.......

OF
mm

INVESTMENT

INTEREST

EXPENSE PRIOR YEAR DISALLOWED INV. INT.

DESCRIPTION MISCELLANEOUS WARD FINANCIAL TOTAL

CURRENT INV.

YEAR INT.

CORP INTEREST EXPENSE

122,805. 258,385. 381,190.

INVESTMENT

STATEMENT K9809! E299 04/08/2002 11:46:23 V01-5.1 484499

19

KEITH

A

TUCKER LAURA B TUCKER Case 1:05-cv-00999-MMS Document 14-7

Filed 04/11/2006

Pa

SUPPLEMENT

TO

FORM

4952

GAIN

FROM

INVESTMENT

PROPERTIES

ORDINARY GAIN SCHEDULE 'TOTAL D

SHORT LOSS 104,700. i04_700.

TERM GAIN 7,680. 7,680. LOSS

LONGTERM GAIN 3,326,125. 3,326,125.

NET

GAIN

-

PROPERTY

HELD

FOR

INVESTMENT

-

FORM

4952

LINE

4B

3,229,105.

ELECTION

TO

INCLUDE

NET

CAPITAL

GAIN

AS

ORDINARY

INCOME

GROSS INCOME ORDINARY GAIN TOTAL

-

FORM 4952 PROPERTY

LINE HELD CAPITAL

4A FOR

768,355. INVESTMENT 768,355. FORM 5 4952 LN. 3 381,190. 103,700o 484,890.

INCOMEBEFORE

GAIN

TOTAL INVESTMENT INTEREST INVESTMENT EXPENSES - FORM TOTAL EXPENSES

EXPENSES 4952 LINE

EXCESS NET NET NET

TOTAL LONG-TERM SHORT-TERM

EXPENSES CAPITAL CAPITAL GAIN FORM

OVER GAIN LOSS 4952

TOTAL -

INCOME PROPERTY PROPERTY 3,326,125. 97,020.

NONE

INVESTMENT INVESTMENT LINE 4C

CAPITAL

3,229,105.

NET NET

CAPITAL CAPITAL

GAIN GAIN

YOU

MAY

ELECT TO

TO

REPORT

AS AS LINE

ORDINARY ORDINARY 4E -

NONE

ELECTED

BE REPORTED FORM 4952

NONE

STATEMENT K98091 E299 04/08/2002 11:46:23 V01-5.1 484499

20

KEITH

A Case 1:05-cv-00999-MMS TUCKER LAURA B TUCKER Document

14-7

Filed 04/11/2006

Page

SUPPLEMENT

TO

FORM

4952

DETAIL

OF

INVESTMENT

INCOME

MINUS

EXPENSES

I. 2. 3. 4. 5. 6. 7. 8. 9. i0. ii. 12. 13. 14. 15.

CHILD'S INTEREST DIVIDEND

INCOME INCOME INCOME

FROM FORM 8814 ................. ............................... ............................... 759,737.
----ram----

ROYALTY INCOME ................................ K-I SOURCES INVESTMENT INCOME ................. GROSS INVESTMENT INCOME .......................

768,355. 3,229,105. 3,229,105. NONE
mm

NET GAIN FROM INVESTMENT PROPERTY ............. NET CAPITAL GAIN FROM INVESTMENT PROPERTY ..... LINE 7 LESS LINE 8 ............................ INVESTMENT INCOME ELECTION .................... TOTAL INVESTMENT INCOME .......................

768,355.

ROYALTY INVESTMENT TOTAL TOTAL

EXPENSES .............................. EXPENSES ........................... EXPENSES INCOME ..................... ...................

103,700. I03F700. 664,655.

INVESTMENT NET INVESTMENT

STATEMENT K98091 E299 04/08/2002 Ii:46:23 V01-5.1 484499

21

Case 1:05-cv-00999-MMS

Document 14-7

Filed 04/11/2006

Page 31 of 31

Attachment

to 2000 Ke SS

Income

Tax Return

Controlled

Foreign Treas.

Partnership

Reporting

Pursuant

to

Reg, §1.6038-3(c)(1)(B)

1.

Keith A. Tucker qualifies as a Category 1 filer, but is not submitting under the Multiple Category 1 constructive owner filer exception.

Form

8865

,

Name, person

address, qualified Epsolon

and identifying as a Category Limited Road

number 1 filer:

of the foreign

partnership

of which

the

43 Ailesbury Ballsbridge

Dublin, 4 Ireland EIN: 51-0405186 It is represented Name and address Sligo (2000) that the filing of the person Company, requirement filing Inc. Capital Trail, Suite 300 has been 8865: satisfied.

3.

4.

the Form

Department 502, 2644 Newark, DE 19711 5. The Internal Internal Cincinnati, Revenue Revenue Service

Center

where

the Form

8865

is required

to be filed:

Service

Center

Ohio 45999-0013