Free Motion to Dismiss - Rule 12(b)(1) - District Court of Federal Claims - federal

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P.05
Document 27-8 Filed 04/28/2006 Page 1 of 20

Case 1:05-cv-00955-LAS

Departent of the Treasury -lntern.1 Revenue 8eMçe

Form 3363 I
(Rev. November 1983) ,

Acceptance of Proposed Disallowance of Claim for Refund or Credit i
or Town, State, zip Code)

Name(s), SSN or ErN, an address of taxpayer(s) (Number, Strot, City

Dean Gordon Potter P. O. Box 887 J3enicia, CA 94510
SSN:

i

i

: i

Year or Period
12/31/1998

Oat ~ Claim Filed
06/22 2005
I

Kind ofT ax
Income

Amount of Claim
$431,631.00

Amount of Claim

Disallowed
$431,631.0Ø

Amount of Claim Allowed
$0.00

i

i

I accept the proposal o~t~e Internal Revenue Servlce to disallow tne clalm(s) to the extnt de~crjbed above. This means only that I do not want the Service to consIder the c1aim(s). It does not waive my right to file suit!on the disallowance.

If you file this accptance fa a joint return, both you and you

duplicate of this form. Sign y ur

spouse must sign the original and

Your

Signature
Spouse's Signature If A Joint Return Was Filed

name exactly 9S it appears 0 the reurn. If you are acting unde
you may sign as agent for hi her.

.i

(Date)

por of attrney for your sp use,
or
For an agent or attrney actg

~
~

(Date)

under a por of attomey, a ower

of attomey must be sent with his
form if not preiously filed. i

Taxpayer's Representative Sign Here

i -JS-05
(Dale)

employment tax liabilty, all p -

Fo' . part...hlp w;'h .~,.~

i ,

Partnershipl Corporate
Name

ners must sign. Howver, one

~

partner may sign with approp ate

lhe partnership. i

evidence of authorization to B for
;

Fo, a pa- ""," " · fidt" ry capacjty (executor, adminis rator, trustee), file Form 56, Not!

Sign Here

Ofcers

Partnersl Corporate
(Date)

wtth this form If not previously led.

Concerning Fiduciary Relatlon hiP.

C m~)
z
~
Ii
0:
.."

name Of the corporaton followed
by the signature and

For a COrpraion, enter the

EXHIBIT
17

(TItle)

ofoer(s) authorized to sfgn.
Form 3363 (Rev. 11-1(83)

title of the

l -

(Date)

fsta10g Number 22240Y

ww.lrs.i;ov

Department of

the Treasuryl-lntern.1 Revenuo Service

\a.1

HUb-¿J-¿~~J i~: 4¿

r.uo
Document 27-8 Filed 04/28/2006 Page 2 of 20

Case 1:05-cv-00955-LAS
FOrm 2297
(Rev. March 19&)

Department of the Tr8asuilntemiil Revenue ServIce ,

Wê iver of Statutory Notification of Claim Disallowance
of P. O. Box 887, Benicia, CA 9~5io
(Niimber, Stt, CIy

I, Dean Gordon Potter - SSN

or Town, Ste/8, zip Cod)

waive the requirement und (Internal Revenue Code section 6532(a)(1 ) that a notice of claim d sallowance be sent to me by certfied Or registered m II for the claims for credit or refund shown in column (d). below. :
, understand that the flllng f this waiver Is Irrvocable and it wil begin the 2-year penod for filing suit for refund of the claims disallowed as If the otice of disallowance had been sent by certified or registered maiL.
,

CL. aims
(a)
(b)
Kind of Tax

(el

,

(d)

Taxable Period Ended
12/31/1998

Amount of Claim

Amount of Claim Disallowed

Income
i

$43 1,631.00

50.00

, I

,

i

; !

~I. file this waiver for a Joint

must IJI~n the Orl~na and

rn, ii you and ~ur SPOI.56

CluPUca of this rm. Sign your
ret. If you are acllng under

Your Signature -$pouee's Signature

name eXBcdy as It appears on the

for him or her.

por of attrney for your Gpo~, yo may sign as agent
For an agnt or attrney acting

If A Joint Rern

Was Flied

under ~r of attorney, a
flied.

Taxpayer's /;£"4 d . k +.

powr attrny must be sent
with this fu If not previously

Repriin18Uvi / ' .''' Sign Here --1/ ( / £/
Partnership! Corporate Name:

-.

(Os19 si)
,

(D algriedJ
,

'6 -p2S-as
(0." slgd)

employment ta liability. all

~Or a piership wit exclee Or

i ,

pet1er must sign. However, one partr mllY sign with

appropriate evidenc of

aulhorWtlon to iiet for the

IXrtnerslp.

FOr a~rsn acing In a flduciary
caa ~ ~eKecuto. Eldmlnlstmtor, t'\st". Ie Form 56, Notice

I

P,nM~ C
Ofcel'
Corporale
(T1I~)
1

Concemln~ FldUCII!~ RtllllrlOl$hWi' wtth th form If not

(DB'" sfiød)

prelOUGly led.

Sign Herø

of the corpoiition followd by the
author\8c to aliin.

For G COllratlOri, enter the name
.

slgn81ure anc UUe of the oftcelis)

(TIle)

;

(Osle 4/flvd)

NOTE. Filng this waiver withIn 6 rionths from the dale the claim was f1ll WILL nol DOrm;! filing a soil for reund bere thè 6-month perod has elapsed unless a declelon Is made by the S$rvlce within that tJme disallowing the claims. :
Catalog Number 18287T

WWJ($.uslres.gol/

Form 2297 (Rell. 3-1982)

TOTRL P. 06

\:i~

AUG-24-2005 08: 24

P.ll
Document 27-8 Filed 04/28/2006 Page 3 of 20

Case 1:05-cv-00955-LAS

Department of the Tresury -Internal Revenue Sarv,lce

Form 3363
(Re. November 1983)

Acceptance of Proposed Disallowance of Claim

for Refund or Credit

Name(s), SSN or EIN, and ddress of taxpayer(s) (Number, Stiwt, City or Town. State, zip Code)
Unico Services Inc. l. O. Box 887 Benicia, CA 94510
EIN: 95-2885601

Year or Period
6/30/2000

Date ~Ialm Flied
7/28/2C PS

Kind ofTax
employment

Amount of Claim
$122,778.75

Amount of Claim Disallowed
$122,77&.75

Amount of Claim Allowed
$0.00

!

1 accpt the proposal of tl e Internal Revenue Service to disallow the claim(s) to the extent described aboiie. This means only that I do not want the ~ ervlce to consider the claìm(s). It does not waive my right to fll6 suit on the disallowance.

joint rem. both you and your
duplicate of

If you file this accptnce for a

spouse must sign the origInal ~nd

this form. Sign yo r name exactly as It appears on the rem. If you are acting under

Your Signature

.i

(Piiie)

Spouse"s Signature
If A Joint Return Was Flied

poer of attorney for your spo ~se, you may sign as agent for him or her.
For an agent or attne acl~
under a power of attrney. a p r

..
~ Mg -c1 At-A / (P -/ r -;

(Date)

of attorney must be sent with is
fomi If not preiously flied. I

Taxpayer's Representative
Sign Here

V (/ 77
'"

i:l -c5
(Date)

For a po_..hl. wi eXl," t

employment tax liability, all pa -

ners must sign. Howver. one
partner may sign with appropr ate

Corporate Name

Partershlpl

~ --------

. the partnership !

evidence of authoriion to a for
i I

Pannersl

Fo' e pen ac1ng In e 'du~
ry capacity (eJlecutor, adminis rator. trustee), file Form 56, Notl Concerning Fiduciary Relatio 6hlp, v.th this form If not previously filed.
,

Corporate

Ofcers

Sign Here

Cm~)
-4

(Date)

by the 61gnature and title of tha offcer(s) authorized to elgn.

name of the corporaton followe

For a corpration, enter the !

J

:I .; c

EXHIBIT
18

(1tle)

(Date)
,

i

Fonn 3363 (Rev. 11-19a3) ¡ Catalog Number 22240Y

ww.lrs.gov

Department of the Tllasury - Internal Revenue ServIce

1~9

AUG-24-2005 08: 24 Case 1:05-cv-00955-LAS

r'.l¿
Document 27-8 Filed 04/28/2006 Page 4 of 20

~orm 2297
(Rev. March 1982)

Departmenl of ihe Tl'asury-lnlemal Revenue Servce

Wê iver of Statutory Notification of Claim Disallowance
of P. O. Box 887, Benicia, CA 94510
(NumMr. Stret. Ciy

I Unico Services Inc. 1: IN 95.2885601
(NamB. SSN or EIN)

, . ~

or Town. State. zip Coe)

waive the requirement und ~r Internal Revenue Code section 6532(a)(1 ) that a notice of claim dIsallowance be sent to me
by certified or registered m ~II for the claims for credit or refund shown in column (d), below.

I undersnd that the filing pf this waiver is irrevocble and it wil begin the 2-year period for filing suit for refund of the claims disallowed as If the rotlce of dIsallowance had been sent by certified or registered maiL.

Claims
(8)
(b)
Kind of Tax

(e)

(d)
Amount of Claim Disallow

Taxable Períod Ended
6/3012000

Amount of Claim

employment

$122,778.75

$0.00

If you tile t/le waiver for a JOin!
rem, boh you Bnd raur spouse

must sign the orlclna snd duplicate of this orm. Sìgn your name exactly as It alipears on tt
return. If you are act

Your Signature ~

"9 under

for hlm or her.

por o1attmey for your Sp0, you may sign as agent

For an agent or Mtmey acting und 8 ~ower of attrney. a

-- /2A j,j A.J ... Taxpayøts
SPOuse's Signature

(D~ ilgnd)

If A Joint Retum Was Flied

(D ~(Ild

Reprentative / rr ~fr .)( .. 7f

..Ith thiS for If not previusly
filed.

por 0 stomey must be eent
For a partersip with excise or

Sign

Hero ~ 1/ / / (/

r -- ).-5 --r
(Dale slnød)

PartershIp!
Corporate Name:

V

employment tax liability, 8n
one perter maJ, sign with

par1flrs muet sign. Hower,
aeiroprale evl enct of a orzaion to 8et for the

~
i

parterhip.

Fo~rson acting In a fiduciary ca ~ hl!XI!CiJlo. administtor
tniite. Ie Form 50, NoUce

P.~- C
Corporate

Coflrnl~ i:lduciShr

pr'ouely led.

ReleillOn$ fi' wlth t 5 form If not

Ofc;m

(rllø)

(rtø signed)

SIgn Here

For a GOrporatlon, enter the nam4 of the Corpraion followed by tI~ slgniiture and tltle of the ofcer(s
authorlUld to !Jn.

(nile)

(Data $Jn,.)

NOTE. Filing thh. waiver within ø months from the dat the claim was filed wili not permit rllng a sull IQr refund befol' the 6-month peod hae elapse
unle: 8 decision Is made by the Servce within thaI time disallowng tM Claims.

Catalog Number 1828rr

ww.IrS.UStl'3S.g0v

Foo 2297 (Rev. 3.1982)

\~o
I,

AUG-24-2005 08: 24 Case 1:05-cv-00955-LAS

P.1E;

Document 27-8

Filed 04/28/2006

Page 5 of 20

Oøoartenl of th Treasury - Intemal Revenu. Sonloø

Form 3363
(Rev. November 1983)

i I

Acceptance of Proposed Disallowanca of Claim
for Refund OT Credit
or Town, State, zip Code)

Name(s). SSN or EIN, and
Unico Servìces Inc. P. O. Box 887

~ddress of taxpayer(s) (Number, Stroot, City

Benicia, CA 94510
EIN: 95-2885601

Year or Period
9/30/2000

Date Claim Filed
7/28/20 05

Kind ofTax
employment

Amount of
Claim
$103,677.03

Amount of Claim

Disallowed
$103,677.03

Amount of Claim Allowed
$0.00

I i

.1 accept the propmial of tt e Internal Revenue SefVlce to disallow the clalm(s) to the exent described above. This means only that I do not want the ~ ervice to consider the claim(s). It does not waive my right to file suit on the disallowance,

If you file this accptance for a Joint reum, both you and your spouse must sign the original nd
duplicate of

Your
SlgnatuTR

this fomi. Sign yo r name exctly as it appears on the
retum. If you are acing under
por of ~ttm6Y for your spo se,

.i

(Dale)

Spouse's Signature
If A Joint Return Was Flied

you may sign as agent for him or

her.

..

(Date)

For an agent or attomey aci 9
under a por of atomey, 8 p

Taxpayer's
Sign Here

Representative Partnershipl Corporate
Name

?~)5 ",S
(Date)

of attorney must be sent with form it not preiously flied.

is
i ì

For a partership wIth exlse r

employment tal( liability, all pa .

net must sign. H~ver, one

..

partner may sign with approp ate
evlderice of authorization 10 a

for

the partnership.

For.a persn actlng,in a ftdu .~. ry capacity (executor, adminis rator, tru$tee), file Form 56, Notl Concerning Fiduciary Relatio 9hip, with this form If not previously ¡led.

Partnersl Corporate

Ofcers

Sign Here

(Oa\l)

C m~i
(TItle)

Fa,. ,m..""o, ..... l
name of the COrporaion folio d

(Dale)

by the signature and title of th
ofcer( s) auttiorted to sign.

Form 3363 (Rev. 11-1983)

Catalog Number 22240Y

ww.ll..gov

Department of the Tresur. Internal Revenue Service

I ~I

AUG-24-2005 08: 24 Case 1:05-cv-00955-LAS

P.l?
Document 27-8 Filed 04/28/2006 Page 6 of 20

Form

2297

Oepartmønt of the Treasury-Internal Rewnue Servce

(R... Mllli 1982)

We iver of Statutory Notification of Claim Disallowance
(Name, SSN or elN)
i I i

I, Unico Services Inc. E~ 95-2885601

of P O. Box 887. Benicia, CA 94510 or TOwn, Stlt9, zip Co) (Number, Strt. City

waive the requirement und r Internal Revenue Code section 6532(a)(1 ) that a notice of claim disallowance be sent to me
by certfled or registered m ¡i for the claims for credit or refund shown In coumn (d). below. I understand that the filing f this waiver is irrevocable and It will begin the 2-year period for filing suit for refund of the claims disallowed as If the otlce of disallowance had been sent by certified or registered maiL.

Claims
(a)
Taxble Period Ended (b)

(c)

(d)
Amount of Claim Disallod

Kind of Tax

Amount of Claim

9/30/2000

employment

$103,677.03

$0.00

return. bolh you and your spouse must sign the Ol?clnli and
duplicte of thls orm. Sign your

If you fie this waiver for a loiii

Your Signature -.
Spouse's Signature

name exeC1y 85 it øl,pears on lh~
rern. If you ere act"9 under

POr of attorney for your
spuse, you meiy Sign (lS agent for him or her.

If A Joint Retrn
Was Flied

For sn sgent or llttmey acting

under ~ Of atrney. a

por attrney must be 11nt with this form If not ørevlou61Y flied. For 8 parterehlp ..ith excise or employment tax liabilty, all
parter must !llgn. Howver,

TaxPByets íf-, Ig ~.-¿ Reprenlallve f Ul II -, . ' A t /. S19nHere -. L/ J / //
Partership! Corporat
Name:

-.

(0e18 s/gd)

~

(Daio l/gri)

.v

r-- )5-05
l~io isigne)

L.

on partner mlia, sign with

a holzalion to enc Of i:/'i1ale evlact for the

partership.

For a ¡:rson acting In e fiduciary

tnJsWe, e Form 56, Notice

capac ~ l:xeeulDr, 8drnlnlstlitor,

concemln;riducla~
previously led.

P_.w C Corprate
Ofeiro
Sign Here

RelatlonlSl1 ,with Ui s form If not

(T/r9)

rDtlte sfg'*)

For 8 coporation, enter Ihe neml
of the corption fullowed by the signature and uue of the afcer(s)

authOrize to slgn.

rrftp)

(Otil/! sin.l)

NOTE - Filng thIs waiver within 6' months from the dale the claim waS filed will not permltllllng a suit for refund berore the l:.month peod has elapse unless a decsion Is made by the Service wlln that time dliillowing the claims.

Catalog Number 18267T ww.lrs.USlrS.90V Fom 2297 (Rev. 3.19l2)

l,jJ

HUb-¿4-¿~~~ ~ö: ¿~

P.21

Case 1:05-cv-00955-LAS

Document 27-8

Filed 04/28/2006

Page 7 of 20

Departent of Ite Trosuiy -Internal Revenue Servce

Form 3363
(Rav. November 198.)

Acceptance of Proposed Disallowance of Claim

for Refund or Credit

Name(s), SSN or EIN, and ddress of taxpayer(s) (Number, Street, C/lyor Town, Stste, ZIP Code)
Unico Services InC.

P. O. Bo" 887 Benicia, CA 94510
EIN: 95-2885601

Year or Period
12/3112000

Data laim Filed

Kind ofTax
employment

Amount of Claim
$67,042.27

Amount of Claim Amount of Claim

Disallowed Allow
$0.00

$67,042.27

I accept the proposal of t e Internal Revenue Service to disallow the c1aim(s) to the extnt described abo..e. ThIs means only that I do not want the ervlce to consider the clalm(s) It does not waive my right to file suit on the disallowance.

If you 1IIe this accptnce for Joint return, boh you and your

SpOUSIl must sign thE! original nd

Your

~. ~
return. if

duplicaE! of this form. $Ign yo r name exacly as It appears on he
you are acting under

Signature

~

(Dale)

powr of attorney for your spo se,

you may sign as agent for him or
For an agent or attrney actl 9

Spouse's Signature If A Joint Return Was Filed

~

(Dele)

under B powr of attrney, a p r

of atorney must be sent with t 15
fomi If not previously filed.
i

Taxpayer's Representative Sign Here

..
..

r --S '( f
(Date)

For a parternhlp with exlse r

employment tax liability, all pa -

Partnershlpl Corporate
Name

ners must sign. Howver, one partner mey sign with appropri te
evidence of authorizion to a

the partnerhip.

for

For e person acting in a fidua ry capacity (executr, administ ator, trustee). file Form 56, Notl Concerning Fiduciary Relation hip, with this form If not prviously led.
I

Partnersl Corporate
Sign Here
(Date)

Ofcers

C (TJ~I
(TIlle)

For a corporation, enter the l

name of the corporaion follow d
by the signature and title of tha
ofcer(s) aulhoríi;ed to sign.

(Date)

Form 3363 (R.ev. 11-1983)

Cataiog Number 22240Y

ww.lrs.goii

Department of the Treaaury - Inlfmal Revenue ServIce

I~~

AUG-24-2005 08: 25 Case 1:05-cv-00955-LAS

P.22
Document 27-8 Filed 04/28/2006 Page 8 of 20

Fonn 2297
(~ev. l.ørch 1982)

Wa iver of Statutory Notification of Claim Disallowance
(Name, SSN or EIN)

Departent of the Treasury-Internal Revenue Servce

i, Unico Services Inc. E tN 95-28&5601

of P. O. Box 887, Benicia, CA 94510 (Number, Slr, City () Tow, State, zip Co)

waive the requirement undE r

Internal Revenue Code section 6532(8)(1 ) that a notice of claim disallowance be sent to me

by certified or registered me 11 for the claims for credit or refund shown In column (d), below. I understand that the flUng ( f this waiver is irrevocable and It wll begin the 2-year period for fiing suit for refund of the
claims disallowed as If the, otice of disallowance had been sent by certified or registered maiL.

Claims
(6)

(b)

(c)

(d)
Amount of Claim Disallowd

Taxable Period Ended
12/31/2000

Kind ofTsx

Amount of Claim

employment

$67,042.27

$0.00

If you tile this waiver for a Joint reurn. bOth you and rour spouse must sign the orl~na and
dUPlic of thiS 00. Sign your

Your Signature -.

spouse, you may sign as agent for hIm or her.
For an agent or attrney acting

name exacty as It 8~ars on the Spouse's Signature return. Ifyou lire ac 9 under If A Joint Retum por of altgrn~ wr your
was Flied

under ~r of attrney, a

por attomey must be sent
With thiS form If not pl'vlously

Taxpayets / ilzg. . ~-l_ ReøreeenlaUve _A. ~ /'
Sign Here -- / / / UQ //
Parte~hipl Corprete
Name:

--

(Dsw IIlgflrJ)

//

(DGie s/grid)

7! -).5 ro..
(Date s/gmK

filed,
For a partnership with &xlee Or'

V

(/

employment ta liability, all

partners must sign. Howver.
ona paner may sign wit a~n:r1ate evidence of
a orltlon to act for the

part8llp.

trllte. Ie Fonn 8, Notic

For e~ren acting In a fiduciary C8pli ~ ~ex8cutor 5 ecilnilitl1tor,

Coce~ FiduCl8hr

Sign Here pi10U$ly flllid. For Ii corporation, entr the name of the corporation followd by the
signature and IlUe of

Relatlonsh p, with t s foi If not

Ofcers

authorized to sign.

the offcer(s)

--c
Corporate

(Tile)

lDiie B/fnø)

(TJI)

(0_ ~"d)

NOTE - Filng ttili waive within 8 iIonthe frm the date the claim was lileo will not PémÎt filing a sull for reund befre the 6-month period has elapse unless II decslon is made by the ~ervlce within that time dieallowing the claims.

Catalog Number 18287T

W'.lrs...i:rell.gov

FOlT2297 (Rev. 3-198)

TOTAL P.22

134

.RUG-24-2005 08: 23 Case 1:05-cv-00955-LAS

P.06

Document 27-8

Filed 04/28/2006

Page 9 of 20

Dertent of the Tresu -Internal Revenue 5eivlc:

Form 3363
(Rev. November 1983)

Acceptance of Proposed Disallowance of Claim
for Refund or

Credit

Name(s), SSN or EIN, and ddrass Oft8Xpayer(s) (Number, Street, C,ty

or

Town, State, zip Code)

Unico Services Inc. P. O. Box 887 Benicia, CA 94510
EIN: 95-2885601

Year or Period
9/3012001

Date ~Iaim Filed
7/28/20~5

Kind of

Tax

Amount of Claim
$4,073.15

Amount of Claim Amount of Claim Allowed Disallowed
$4,073.15

employment

$0.00

i

I

i accept the proposal of t~ e Internal Revenue Service to disallow the clalm(s) to the exent des~ribed above. This means only that I do not want the ~ ervice to consIder the clalm(s). It does not waive my right to file suit on the disallowance.

If you file this accptance for a Joint retm, both you and your spouse must sign the original nd

Your

name exacly as It appers on the reum. If you are acting under
you may sign as agent for hIm or

duplicate of this form. Sign YOI r

Signature
Spouso's Signature If A Joint Return Was Filed

.. ..
~ al. -i Â-. x* /1 ,g- ß -' -.,' A~ -.
v

(O~t8)

powr of attorney for your spo ~6e,

her.

(Dat)

For an agent or attorney acti 9 under a por of attorney, a p t)wer of atrney must be sent with t his form If not previously fled,

Taxpayets Representative
Sign Here

For a partnership with aXI6e r
employment ta liability, all partne~ must sign. However, one
the partnenohip.

Partnership' Corporate
Name

V II t/

'í-J-5-oS
(Data )

.. ~

partner may sign with appropr ate

evidènce of authori~tíon to a ;t for

Partnersl Corporate
re-

For a person acting in a fiduc ia-

Oficers

tor, trustee), file Form 56, Noti k: ConcernIng Fiduciary Relatior ship, with tliis form If not preiously fied.
I

ry capac (ex~utor, admlnls

Sign Here

C_i
(ìllle)

(DElle)

For a coporation, enter the ~ name of the corporation follo ad
by the signature and title of lhø

(Dale)

of(¡rt&) authoriz:ed to ~Ign.

FQf 3363 (Rev. 11-1983)

Catalog Number 22240Y

WW.irs.gov

Department of the TreasurY-Internl Revenue Service

135

AUG-24-2005 08: 23 Case 1:05-cv-00955-LAS

l- . 10 (

Document 27-8

Filed 04/28/2006

Page 10 of 20

For 2297
(Rev. M8rch 1962)

Departent of the Treasury-Internl Revenue Servce

Wa ver of Statutory Notification of Claim Disallowance
95-2885601

i,

Unico Services Inc. Er k

of P. O. Box 887, Benicia, CA 94510
(Numb6r. Strøt. City or Town. Statft. ZIP OOe)

VVamft, SSN Of FEIN)

waive the requirement unde Internal Revenue Code section 6632(a)(1 ) that a notice of claim dl$allowance be sent to me
by certified or registered ma 'I for the claims for credit or refund shown In column (d), below. I undersand that the filing 0 this waiver is Irrevocable and It wil begin the 2-year period for filing suit for refund of the daims disallowed as If the n pticé of disallowance had been sent by certified or registered mall.

Claims
(a)
(b)
(c)
(d)

Taxable Period Ended
9130/2001

Kind ofTax

Amount of Claim

Amount of Claim Disallowed

employient

$4,073.15

$0.00

If you file Itls W81~r for a Joint
rern, both you and ~ur spouse

mu6t elgn th or¡£na and
dupllCl of this nn. Sign your

Your Slgnøture ..
If A joInt Return Was Flied

name eiccty as II appers on the Spouse's Signature return. If you are actg under
por of att for your aøu8e, you may sign as agent for him or her.

under ':ower of attrney, a

FOr an agent or atlrney scllng

T axpllyets

--

(DBl sine

Repreeenlative
Sign Here

with Ulls form If oot previously flied.

por attey muet be ael
~or a partneiihip with excise or

-.Ii ¿ // /ty. ~ -Î/_ ((,V . // -~¡/
V
~

-

(Dats 8i)

'( - )5-05

(()/e tJlg~

Partnership¡

parters must sign. HO\ver,
one parter mAY sign wtth approriate evlClence of

employment tax liabilty, ill

Corporte
Name:

authrition to act for the partnersip.

For a ~r$n acting In a fiuciary eepS ~ ~exeçlor. adminlstrtor,
tIete, Ie Form 56, Notlce

Conolna FIdUcl~

P'~c
Corporate

RellltlonSh1.' with s form If not

Ofiers

(flUs)

(Dste slne)

previously iied. For 8 corporation. enter the name

Sign Here

of the corpration followd by th

s1gnl1re und li of the ofcer(s)
Qutorièd to Blgn.

(TIlle)

(04~ G/gfl)

NOTE - FlIng lhili waiver within 6monlhs fro the date the claim w¡i flied WILL not permit flllng 8 suit for rend bef the e.month period has elaps unles 8 decisio IS made by the $ervce wlthln tnat tinie Clluallowlng the claims.
Catalog Number 18267T

ww.lrs.ustreas.gov

For 2297 (Rev. 3.113)

\~~

Case 1:05-cv-00955-LAS

Document 27-8

Filed 04/28/2006

Page 11 of 20

Internal Revenue Se ice
1301 Clay Street, Su ~ te 895S

Department of the Treasury
Taxpayer Identification Number:

Oakland, CA 94612

95-2885601
Kind of Tax:

Employment
Tax Period(s) Ended

6/30/2000,9/30/2000,12/31/2000
Amount of Claim:

$122,778.75,$103,677.03,$67,042.27
Date Claim Received:

Date:

SEP 2 2 2005

July 28, 2005
Person to Contact:

Leonard Antonio

Unico Services Inc. P. O. Box 887 Benecia, CA 94510-088

Contact Telephone Number:

(510) 637-2590
Employee Identifcation Number:

94-09515

Dear Unico Services Inc. I

We are sorr, but we c ot allow your claim for an adjustment to your tax, for the reasons stated below. This letter is your legal n tice that we have fully disallowed your claim.

If you wish to brig su t or proceedings for the recovery of any tax, penalties, or other moneys for which ths disallowance notice is iss ed, you may do so by filing suit with the United States Distrct Cour having jursdiction, or the United States Claims Cour. The law permits you to do ths with 2 years from the mailing date of ths letter. Howev r, if you signed a Waiver otStatutory Notifcation ote/aim Disallowance, Form
2297, the penod for bnng g suit began to ru on the date you filed the waiver.
We have enclosed Publi ation 5, Your Appeal Rights and How to Prepare a Protest If

You Don't Agree, and

Publication 594, The IRS ollection Process, if additional tax is due.

..

z
..

EXHIBIT
19

(over)

Letter 906 (DO) (Rev. 6-2000)
Cat. No. 14978B

!
I
i I

13~

Case 1:05-cv-00955-LAS

Document 27-8

Filed 04/28/2006

Page 12 of 20

If yo.u have any questi~t~: please contact the person whose name and telephone number are shown in the

heading of ths letter. Th1ll you for your cooperation.

~rel~~ o. J

¡j. JCV'~
Leo V. Alvarado

Techncal Services Terrtory Manager

Enclosures:
Publication 5

~ Publication 594

Reasons for disallowance:

You have requested that t . s claim for refund be denied imediately and without consideration since the
merits of

ths claim have eady been reviewed by the Internal Revenue Service.

Ijr

Letter 906 (DO) (Rev. 6-2000)
Cat. No. 149788

Case 1:05-cv-00955-LAS

Document 27-8

Filed 04/28/2006

Page 13 of 20

Internal Revenue Se ice

Department of the Treasury

Oakland i CA 94612
Date: SEP 2 2 2005

1301 Clay Street, Site 8958
Tax Year Ended:

September 30, 2001
Person to Contact:

Urrco Services Inc. P. O. Box 887 Benecia, CA 94510-088

Leonard Antonio
Employee Identification Number

94-09515
Contact Telephone Number:

(510)637-2590

Dear Unico Services Inc.
As you requested on July 18, 2005, we have reviewed the adjustment to your ta liability for
the above year. The item hecked below applies to your situation.

OWe are reducing th earlier adjustment by the amount shown on the enclosed report. We will credit your acc unt for ths amount.
IK The inormation yo gave us does not establish a basis for changing our earlier adjustment.

o You did not submit e inormation we requested so we can tae no furter action on your request.
00 You made a deposit hich was refuded to you before the assessment was made. Therefore, your Form 843 Claim for Refud is treated as a request for audit reconsideration/abatement.

---If-Y0u--tiU~d0-n0t-agr-ee .ith-øur-deteati0n,---eu-ma:yafter-payig-e-ddit-Ï0nal.ta-due,.leamended retu or a claim or refud. If you fie a claim or amended retu, you should do so with 3 years from the date your retu s filed or 2 years from the tie the ta was paid, whichever is later.
If you have any questioï about ths letter, please wrte to the person whose name is shown at the top of ths th telephone nuber shown. letter, or you may call 1Iat rrson at

(over)

Letter 693 (DO) (Rev. 7-1987)
Catalog Number 4031 OJ

\3q

Case 1:05-cv-00955-LAS

Document 27-8

Filed 04/28/2006

Page 14 of 20

If you write to us with e questions about ths letter, please attach ths letter to help us identify your case. Keep a copy for your reeo ds.

Than you for your co peration.

JJerely 11~~~'. J
(). I: L,"'";~./'~
Leo V. Alvarado
Technical Services Territory Manager

Enclosures: Report Copy of ths letter

Letter 693 (DO) (Rev. 7-1987)
Catalog Number 4031 OJ

I~O

Case 1:05-cv-00955-LAS

Document 27-8

Filed 04/28/2006

Page 15 of 20

Internal Revenue Service
1301 Clay Street i SUli te 895S

Department of the Treasury

Oakland, CA 94612

i

Date:

SEP 22 2+
Taxpayer Identification Number:

Robert Stientjes I
41 S. Old Orchard Avenu~, Suite B

95-2885601
Person to ContactllD Number:

Leonard Antonio/ID#94-09515
Contact Telephone Number:

S1. Louis, MO 63119 I

(510) 637-2590

Dear Mr. Stientjes:
Weare sending you the en losed material under the provisions of your power of attorney or other authorization on file with s. For your convenience, we have listed the name of the taxpayer to whom ths

material relates.

If you have any questions, please call the contact person at the telephone number shown in the heading of this letter.
Than you for your coope ation.

Sincerely,

Leo V. Alvarado
Techncal Services Terrtory Manager

Enclosures:
ii Letter( s )
~

o Report( s)

o Other
Taxpayer's Name

Unico Services Inc.
Letter 937 (Rev. 8-2000)
Cat. No. 30760X

14 J

Case 1:05-cv-00955-LAS

Document 27-8

Filed 04/28/2006

Page 16 of 20

Internal Revenue Service

Department of the Treasury

FILE COpy
Taxpayer ation Number:

530of T

ncome
Tax Period(s) Ended

December 31, 1998
Amount of Claim:

$431,631
Date Claim Received:

Date: SEP 2 7 2005
Dean Gordon Potter P. O. Box 887 Benicia, CA 945 i 0

June 22, 2005
Person to Contact:

M. Allen
Contact Telephone Number:

510.637.3785
Employee Identification Number:

94-11434

Dear Mr. Potter:

We are sorry, but we cannot allow your claim for an adjustment to your tax, for the reasons stated below.
This letter is your legal otice that we have fully disallowed your claim.
If you wish to bring uit or proceedings for the recovery of any tax, penalties, or other moneys for which this disallowance notice is is ued, you may do so by filing suit with the United States District Court having jurisdiction, or the Unit d States Claims Court. The law permits you to do this within 2 years from the mailing date of this letter. Howe er, if you signed a Waiver of Statutory Notifcation of

Claim Disallowance, Form

2297, the period for bringing suit began to run on the date you fied the waiver.
We have enclosed Pu lication 5, Your Appeal Rights and How to Prepare a Protest Ij'You Don't Agree, and
Publication 594, The 1 Collection Process, if additional tax is due.

( over)

Letter 906 (DO) (Rev. 6-2000)
Cat. No. 149788

:i

EXHIBIT
20

l
\~ 'P

I

Case 1:05-cv-00955-LAS
If

Document 27-8

Filed 04/28/2006

Page 17 of 20

you have any questlons, please contact the person whose name and telephone number are shown in the heading of this letter. T(nk you for your cooperation.
Sincerely yours,

'I
Enclosures:
Publication 5

¡g Publication 594

i

I

Reasons for disaiiowan¡e:

You have requested tha this claim for refund be denied immediately and without consideration smce the ments of this claim have alrea y been reviewed by the Internal Revenue Service.

I

I FILE COPl
I

I

Letter 906 (DO) (Rev. 6-2000)
Cat. No. 149788

143

Case 1:05-cv-00955-LAS

Document 27-8

Filed 04/28/2006

Page 18 of 20

Internal Revenue setice

Department of the Treasury

FILE COpy
Taxpayer Name:
Date:

SEP 2 7 200

Dean Gordon Potter
T
Form Number:

ation Number:

Robert Stientjes 41 S. Old Orchard Avtnue, Ste B S1. Louis, MO 63119
I I i ! i i

1040
Year(s):

1998
Person to ContactllD Number:

Marie Allen 94-11434
Contact Telephone Number:

(510) 637-3785
Contact Fax Number:

(510) 522-6277

Dear Mr. Stientjes,
We are sending the enc1 sed màterial under the provisions of your power of attorney or other authorization we have on file. For your c nvenience, we have listed the name ofthe taxpayer to whom this material relates in the
heading above.

lfyou have any questio Is, please call the contact person at the telephone number shown in the heading of

letter. 1

this

Thank you for your cooieratlon.
Sincerely,

Marie Allen
Revenue Agent

Enclosures: IK Letter( s )
o Report(s)

o Other

Letter 937 (Rev. 11-2004)
Catalog Number 30760X

ii~

Case 1:05-cv-00955-LAS
Form 2297
(Rev. March 1982)

FILE COpy

Document 27-8

Filed 04/28/2006

Page 19 of 20

Department of the Treasury-Internal Revenue Service .

Wa iver of Statutory Notification of Claim Disallowance
of P. O. Box 887, Benicia, CA 94510
(Number, Street, City or Town, State, zip Code)
(Name, SSN or EIN)

I, Dean Gordon Potter - SSN 5

waive the requirement undE r Internal Revenue Code section 6532(a)(1 ) that a notice of claim disallowance be sent to me by certified or registered m¡ il for the claims for credit or refund shown in column (d), below.

I understand that the filing f this waiver is irrevocable and it wil begin the 2-year period for filing suit for refund of the claims disallowed as if the otice of disallowance had been sent by certified or registered maiL.

CL. aims
(a)
(b)
(c)

(d)

Taxable Period Ended
1~/3i/1998

Kind ofTax
i nCOl1e

Amount of Claim

Amount of Claim Disallowed

$431,631.00

$0.00

If you file this waiver for a joint return, both you and your spouse must sign the original and

duplicate of this form. Sign your

Your Signature -.

name exactly as it appears on the Spouse's Signature return If you are acting under If A Joint Return power of attorney for your Was Filed spouse, you may sign as agent

for him or her.

under a power of attorney, a power 0 attorney must be sent with this form if not previously
filed. F or a partnership with excise or employment tax liability, all partners must sign. However, one partner may sign with appropriate evidence of authorization to act for the

F or an agent or attorney acting

Taxpayets

Representative Sign Here
Partnership! Corporate Name:

-. -.
(Tile)

(Date signed)

(Date signed)

(Date signed)

partnership.
For a person acting in a fiduciary capacity (executor, administrator, trustee), file Form 56, Notice Concerning Fiduciary -Relationship, with this form if not previously filed. For a corporation, enter the name
ofthe corporation followed by the

P,~.,~ C
Corporate .

Offcers Sign Here

(Dale signed)

signature and title of the offcer(s), authorized to sign.

(Tile)

(Date signed)

NOTE _ Filing this waiver within 6 months from the date the claim was filed wil not permit filing a suit for refund before the 6-month period has elapsed unless a decision is made by the Service within that time disallowing the claims.
Catalog Number 18287T

www.irs.ustreas.gov

Form 2297 (Rev. 3-1982)

11~

Case 1:05-cv-00955-LAS

Document 27-8

Filed fILE COpy 04/28/2006

Page 20 of 20

Departent of the Treasury - Internal Revenue Service

Form 3363
(Rev. November 1963)

i i I

Acceptance of Proposed Disallowance of Claim

for Refund or Credit

Name(s), SSN or EIN, anc address of taxpayer(s) (Number, Street, City or Town, State, zip Code)
Dean Gordon Potter

P. O. Box 887 Benicia, CA 94510
SSN:

Year or Period
12/31/1998

Oat Claim Filed
06/22 2005
-

Kind of Tax
Incomè

Amount of Claim
$431,631.00

Amount of Claim

Disallowed
$431,631.00

Amount of Claim Allowed
$0.00

I accept the proposal of ~e Internal Revenue Service to disallow the c1aim(s) to the extent described above. This means only that I do not want the Service to consider the claim(s). It does not waive my right to fie suit on the disallowance.

If you file this acceptance fc r a

jointretum, both you and yo

r

spouse must sign the origina I and duplicate of this form. Sign y pur name exactly as it appears c n the

Your

Signature

.i .i
~ ~

(Date)

return. If you are acting unde r power of attorney for your sç ouse,
you may sign as agent for hi In or

her.
under a power of attorney, a power

Spouse's Signature If A Joint Return Was Filed

(Date)

For an agent or attomey ae

íng

of attorney must be sent witt thiS form if not previously fied.

Taxpayer's Representative Sign Here

(Date)

or employment tax liabilty, all ~ artFor a partnership with exis

Partnershipl Corporate
Name

ners must sign. However, or e partner may sign with appro riate evidence of authorization to act for

the partnership.

ry capacit (executor, admin strator, trustee), file Form 56, N tice

For a person acting in a fid Jcia-

Partnersl Corporate Offcers Sign Here

Conceming Fiduciary Relati nship, with this form if not previous yfiled.
For a corporation, enter th~ name of the corporation followed by the signature and title of the offcer( s) authorized to sign.

C~~i
(Ttle)

(Date)

(Date)

Form 3363 (Rev. 11-1983)

Catalog Number 22240Y

ww.irs.gov

Department of the Treasury - Internal Revenue Service

1~0