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

Case 1:05-cv-00955-LAS

Document 31-3

Filed 05/30/2006

Page 1 of 5

REQUEST POR IMMEDIATE REFUND CLAIM DISAL.I.OWA' GE

Pursuant to LR.M. 4512(2)(g)(Ian. 30, 1987), taxpayer D. Gordon Potter respectfully requests that the Commissioner immediately disallow this refund claim without administrative consideration. See T.R. 1600 (Apr. 26, 1976), 9 Stand. Fed. Tax Rep. (CCII) 1 6609 (1976). In support of this Request for Refund Claim Disallowance, taxpayer submits that the merits of this refund claim have previously been the subject of an administrative examination. Re-evaluation by the Commissioner of this refund claim would be fruitless and serve only to delay commencement of a refund suit by taxpayer. This Request for Refund Claim Disallowance is for the taxable year 1998 of taxpayer for federal income tax. The amount of this refund claim is equal to 5430,544. Taxpayer agrees that the Commissioner's granting of this Request for Refund Claim Disallowance and issuance of a Certified Notice of Claim Disallowance will commence the running of the two-year period of limitations for filing a refund suit pursuant to Prot:. & Admin. Reg. § 301.6532-1(c). WHEREFORE, taxpayer respectfully requests that the Commissioner immediately issue a Certified Notice of Claim Disallowance on an expedited basis disallowing the full amount, 5430,544, of this refund claim.

D. Gordon Potter, Taxpayer

r-

Case 1:05-cv-00955-LAS

Document 31-3

Filed 05/30/2006

Page 2 of 5

Rider to Fotm 1040X

Unico Services, Inc.
95-2885601

REQUEST FOR IMMEDIATE REFUND CLAIM DISALLOWANCE

Pursuant to I.R.M. 4.23.13.4 and IRM 4512(2)(g)(Jan. 30, 1987), taxpayer Unico Services, Inc. respectfully requests that the Commissioner immediately disallow this refund clam without administrative consideration. See I.R. 1600 (Apr. 26, 1976), 9 Stand. Fed.ITaz Rep. (CCH)16609 (1976). In support of this Request for Refund Claim Disallowance, taxpayer submits that the merits df this refund claim have previously been the subject of an administrative examination. Re-evaluation by the Commissioner of this refund claim would be fruitless and serve only to delay commencement of a refund suit by taxpayer. Thin Request for Refund Claim Disallowance is for the employer's portion of employmen taxes for the period ending September 30, 2000. The amount of this refund claim is eq to $103,677.03. Taxpayer agrees that the Commissioner's granting of this Request for Refund Claim Disallowance and issuance of a Certified Notice of Claim Disallowance will commence the running of the two-year period of limitations for filing a refund suit pursuant to t'roc. & Admin. Reg. § 301.6532-1(c). WHEREFORE, taxpayer respectfully requests that the Commissioner immediatel$ issue a Certified Notice of Claim Disallowance on an expedited basis disallowing the full amount; $103,677.03 of this refund claim.

Case 1:05-cv-00955-LAS
Case 1:05-cv-00955-LAS

Document 31-3

Filed 05/30/2006

Page 3 of 5

Rifler to Roma( 1040X

Utlicer S,ervieee, Inc. 155:2885601

REOr[TEST.FOR.ThflIBDIATLREF'tII+1D,GLAi1V ISALI;0.WANCE

,Purse ntto I.It.M d 23;13 4 attd.II2M 451 )kg) Jatr-$0,1987), taxpayerUtuco Services, Inc. respectfully requests thatdhe Commt:cibrtePfrArnediately disallow`this refund claim 'without admuustraGvecottsideration :gee ,Xk Id00 (Apr: 26,1976), 9 Stand. Fed. Ti.x Rep. (CCH)16609_ .(.i9 ). .,apee,taxpayer submits that In support of this aequest'fgr ItefmdClQim Disallo-w the merits oftus refund claim Kaye previnualy 1leenn the subJeot 0f art administrative exaniination.Re-evaluation bythe Commissioner of this refund claim would be fruitless and serveonb to delay commencement of arefun'el'sui't)ytaxpayer
This RNuestforRefund`Clam ,Disallbwaiic6is-f ;theemployei's portion of employmentttxes for the period ending June 30, 2000: , · : . .amount of thisreftind.clairn

is qualm $122,77$.75.

Taxpayer agrees that the Comtnissioner's; gzanting·'akthisRequest forRefhnd
Claim Distil Iolvanee and issuance ofa Certied Notice of ClaiinDisallowance will commence thel running of the two=year period oflimit_atio is for'filing.arefund suit pursuant to Pr6c. & Admin. Reg. §, 301.6532.1 (c): WHEREFORE, taxpayer respectfully requests that the Commissioner immediately issue a Certified Notice of Claim Disallowance Mitzi expedited basis disallowing th full amount, $122,778.75,-of this refund claim.

Case 1:05-cv-00955-LAS Rider to Form 843 ,1 . Case 1:05-cv-00955-LAS

Document 31-3

Filed 05/30/2006

Page 4 of 5

REOUEST FOR IMMEDIATE REFUND CLAIM DISALLOWANCE

Pursuant to I.R M. 4.23.13.4 and IRM 4512(2)(g)(Jan. 30, 1987), taxpayer Unico Services, Inc, respectflly requests that the Commissioner immediately disallow this refund claim without administrative consideration. See I.R. 1600 (Apr. 26, 1976), 9 Stand. Fed. Tax Rep1 (CCH) ¶ 6609 (1976). In support of this Request for Refund Claim. Disallowance, taxpayer submits that the merits of this refuni claim have previously been the subject of an administrative examination. Re-evalt.ation by the Commissioner of this refund claim would be fruitless and serve only to delay commencement of a refund suit by taxpayer. This Request f r Refund Claim'Disallowance is for the employer's portion of employment taxes for the period ending September 30, 2001, The amount of this refund claim is equal to $4,07 3.15. Taxpayer agree that the Commissioner's granting of this Request for Refund Claim Disallowance ar d issuance of a Certified Notice of Claim Disallowance will .commence the cunning of the two-year period of limitations for filing a refund suit pursuant to Proc1 & Ac in. Reg, § 301.6532-1(c). ' WHEREFORE taxpayer respectfully requests that the Commissioner immediately issue a C rtified Notice of Claim Disallowance on an expedited basis disallowing the full amount, $4,073.15, of this refund claim.

TOTAL P.O7

Case 1:05-cv-00955-LAS

Document 31-3

Filed 05/30/2006

Page 5 of 5

Rider to

4ln 1040X

Unico Services, Inc. 95.2885601

REQTJEST FOR IMMEDIATE REFUND CLAIM DISALLQWANCE

ant to I.R.M. 4.23.13.4 and IRM 4512(2)(g)(Jan. 30, 1987); taxpayer Unico Services, c. respectfully requests that the Commissioner immediately disallow this refund clai without administrative consideration. See I.R. 1600 (Apr. 26, 1976), 9 Stand. Fed Tax Rep. (CM) 6609 (1976). In ort of this Request for Refund Claim Disallowance, taxpayer submits that the merits f this refund claim have previously been the subject of an administrative examinati Re-evaluation by the Commissioner of this refund claim would be fruitless and serve only to delay commencement of a refund suit by taxpayer. Thi Request for Refund Claim Disallowance is for the employer's portion of employment taxes for the period ending December 31, 2000. The amount of this refund claim is egpal to $67,042.27. Taxllp ayer agrees that the Commissioner's granting of this Request for Refund
Claim Disallowance and issuance of a Certified Notice of Claim Disallowance will

commence he running of the two-year period of limitations for filing a refund suit pursuant to Prot. & Admin. Reg. § 301.6532-1(c).
1

WHEREFORE, taxpayer respectfully requests that the Commissioner immediate) issue a Certified Notice of Claim Disallowance on an expedited basis disallowing the full amount, $67,042.27 of this refund claim.