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

1 k::: JUN-14-20Ø5 10: 21 Case 1:05-cv-00955-LAS
.

--

Document 27-6

Internal Revenue Service

Filed 04/28/2006 Page 1 of 37 Department of the Treasury
Inte Revenue Serice

1301 Clay Street 895S Oakland, CA 94612

Oate: 11M 2 3 21

IRS Contacl Peron Name;

L.eonard Antonio
Teliiplione Number:

(510) 637-2590

Idsntlcati~n Number:

DIleD Serces, Inc., aka

94-09515
I'QÇQlion Symbols:

Voico Serce Co. Inc.; aka
Unico Serces Co.. me.; fka
Unico Replacement Par Inc.

S:C:F:TS:W:12113:Group 14 I.est Oay IQ File ¡¡ PaUtlon WI the
Uniled Stales Tax CQurt:

946 Grant Street

. Benici;¡, GA 94510-0887

JUN 2 1 2005
Taxpayer Identication Number.

95-2885601

NOTICE O~ DETERMATION OF 'WORKR CLASIFCATION
Dear Taxpayer,

Worker Classificatioii ("Notice"), as requd by law, to noti
Th leter is your Notice o£Detemition of

you (before assessient) tht we have deteried that you owe additional employment ta addtions to ta

and/or pe¡lties for the tax perods identied below.
We have made thee detetions:
. we have deter.ed tha.t for puioses offederal employment taxes, the individua(s) descnòed

or listed in Table 1 below are to be legaly classified as employees for the ta perods indicated;

. we have detered that with respect to such individua(s) you are not entitledActrelíeffromand the Revenue to of 1978;
employment ta UTder the treannent descrbed in section 530(a) of

. we have detei:ed that for the tax penods indicated, you owe additiona employment ta, addi'ions to ta and/or penalties in the amounts set forth in Table 2 followig the lisT. of
reclassifed individuals. (please be a.ware tht the figues on Table 2 do not include the interest
tht is required by law to be imposed on underayments of

ta.)

z

.;
ii

EXHIBIT
6

Letter 35;23 (1-2002)

.l

Cii'to9 Number 33~70R

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Case 1:05-cv-00955-LAS

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Page 2 of 37

If you want to contest any or all of OUT the determnations in the United States Tax Court, you must fie a petition with the United States Tax Cour by the date indicated Dn the first page ofthis letter as the "Last Day to File a Petition Wìtlitl United States Tax Court." You may mail the petition to the Tax Cou (and/or write to the cour with questions about the Tax Cour proceedigs) at the followig address:
.

United States Tax Cour 400 Second Stret, N.W.
Washgton. DC 20217
The time you have to file a p etij

on with the Tax Cour (that is, before the 91st day afr th lett is mailed) is

set by law and canot be extended or suspended. Therefore, contatig the Inte Revenue Serce (IS) or

contactng the Tax Court for more inormation, or receiving other correspondence from the ms, v:ill not chane the period for filig a petition with the Tax Court.

We have enclosed severa ¡Jocwnents with this Notice of Determation of Worker Classification. Form 4666,4667, and/or 4668 prpvide detals on how we calculated the amount ofyotr additional employment ta you decide not to fie a petition in the Tax liabilty. Form 2504-We isi a waiver form that you may use if ,For 2504WC gives us penssion to assess the proposed amounts quickly and Court. Sending us a signed can help lit the aCC'ulation of interet. Publication 3953, "Questions & Anwers About Tax Cour
Proceedings for Determation of Employment Statu Under LR.C. § 74361/ provides detas about ths Notice

and the Tax Cour proceedigs.
If

you have any questions ~bout ths lettr, you may wrte to the person whose name and IR addIess are
ths letter. If

shown on the front of call you if

you wrte, pleae include your telephone number, the best ume for us to

we need more inormtion, and a copy of

ths letter to help us identify your account. Keep the

original leter for your records,

ifyou prefer, you may call :the IR contact person at the telephone number on the front page oftbs lettr_ If
ths number is outiide your local callng area, there will be a long distace charge to you. You may call the

IR telephone number listed in your local diectory. An IR employee there may be able to help you, but the contat person at our addre~s shown on ths lettr is most familiar with your case.
You also have the right to Contact a Taxayer Advocate. If you believe that your ta matter is not being resolved though estblished IRS procedures or you are suerig or about to sufer a signficant hard~hip, a
Taxpayer Advocate may assist you in gettg your ta matter addressed in a prompt and proper maner. A TID-paye: Advocate, however, does not have the ability to reverse legally correct ta determtions, extend the time fixed by law for fiUng a petition in the United Stares Tax Court, Or act as a substitute for estblished
IRS procedures. such as the formal appeals process, If

you would like to contact a Taxpayer Advocate for

assistance, please refer to section 12 of the enclosed Publication 3953 for the address and telephone number
of

your local Taxpayer Advocate.

C4J

Lettr 3523 (1-2002) Catalog Number. 33170R

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Case 1:05-cv-00955-LAS

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Page 3 of 37

Th you for your co~ertion.

Sincerely~

Mark W. Everson

Commssioner
By

Leo V. Alvarado

t

Techncal Servces Terrtory Manger

Enclosures:

Form 2504-WC Agreement to Assessment and Collection of Additional Tax and Acceptace of Overasessment in W(jrker Classification Cases
Fomi 4666 Sum of

Employment Tax Exation

FOnD 4667 Examiatioli Chages - Federa Unemployment Tax

Form 4668 Employmen Tu. Examation Changes Report ,
Publication 3953 Question and Answers About Tax Cour Proceedigs for Determtion of

Employment Status Under LRC.§ 7436

(5J
4~

Letter 3523 (1-2002)
Catog Number: 33170R

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Case 1:05-cv-00955-LAS

Document 27-6

Filed 04/28/2006

Page 4 of 37

For the tax perods ínpicated, we determed tht the following individua1(s) are to be legally classified
as your employees;

TABLE i
Individuals

Tax Periods

Year
Dea Gordon potter
2001

1st

2nd

Quarter
0

Quaer
650,000.00

3rd 4th Calendar Quarter Quarter Year
13,181.73

250,000.00 913,181.73

C2J

Lettin 3523 (1.2002)
Calalog Number: 33170R

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Document 27-6

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Page 5 of 37

Table 2 indicates the ¡proper amount of employment tax, additions to ta, and/or penalties that
arises from the classHication of

the above~1isted individual as employees. Please note that these

figues do not include the interest that accrues on the underayment of tax.

TABLE 2
Yea.r Type ofTsJ:
2001
Old Age, Survvor, Disabilty Insurnce

Tal Period Ending
Sept. 30

March 31
$
0 0

June 30
$
S

Dec. 31

TOTAL
$

9,969.60 S
18,850,00 S

$
382.27
S

9,969.60
126,482.27

2001
2001

:Iospítal Insurance

7,250.00

S

Inome Tax Witholdin$
Federa Unemployment 'fax Act

0 0 0

$ 182,000.00 $

3,690.88

$

68,750.00 $

254,440.88

2001
2001

Addition to Tax I.R.C. § 6656

$

1,440,98 $

19.11

$

362.50 $
15,.00.00 $

),822.59
58,178.55

Addition to TBd.R.C. § 6662(a)
Penalty l.R.C. §

0

$

42,163.92 $

814.63 S

2001

TOTAL
Old Age, Siii\lor, Disability Insuce
HospJt¡illnsrance
Income Tax Witholding

0

$ 254,424.50 $

4,906.89 $

91,562.50 S

350,893.89

Federal Unemployment rax Act
Addition to Tax I.RC. §
Addition to Tax LR,C, §
Penalty 1.R.C. §

TOTAL
Old Age, Surivor, Disa.~î1t: Insurce
Hospital Inurance

lnom: Tax Witloldig

Federal Unemployment Tax Act
Addition to Tax L.R.C, §

Addition to Tax LR.C. §
Penalty J,R,C. §

TOTAL

1)J
i+R

Leter 3523 (1.2002) CsIslog Number; 33170R

IRS JUN-14-2005 .10: 22 Case 1:05-cv-00955-LAS
Page 1 of 1
Form 2504.We
(1-2002)

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Document 27-6

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Page 6 of 37
Dale n=., by 1I1,"~1

Departent of the Treasury-Internal Revenue Servce

Agreemerit to Assessment and Collection of Additonal Tax and Acceptance of Overassessment In Worker Classification Cases
(E:niployrnent Tax)

Roii S""DI

Name, SSN or i:IN, .ii .dllrtS of l-X¡aye(s) (Number. sll1st. city or 1o. Stals, zip Code)

Unico Serices, Inc., ak Unico Service Co. Inc.; aka UnIco Serices Co.,

95-2885601

Inc.; ila Unico Replatement Pars Inc. P.O. Box 887, Bentia CA 945io~Og87
Additonal Tax and PenalUes
Return FOrm Niumber

TID Peñod Ended

Kind of Tax and Inlemal Reiien:.e Code Secon

Amount of

Tax

F'en~tt

03/3112001 - 1213112001

941

FICA and Witholding 31JI 3111 3509 3402

S290.892.75

$60001.14

Total

S290,892.75

$60.001.4
I"analty

Decree in Tax Bnd Penaliles

T~ Period Ended

Relim FQmi

KInd of Tax and llÚemel

Numbiir

RiV8iUll Coda Section

Amount ofTiix

Total

i consent to the immeí¡¡te a~sessi;ent and collecton of any additional tax and penalties and accpt any overassessment (decreae in ta and penaltie$) shown above, plus any interest provided by law. I ~riderstand that by slgnìng this agreement.
I am waIving the resictons Qn assessment provded in secton 7436(d) and 6213(a) of

the Inter.al Revenue Code of 1986.
Date

~
~
8y

Date

Tite

Date

~
Note; If you consent to the BSsesßmant of the amounts stiOWFl in
must sign. However, one parter may sign wi appropriale

this egreemerit. your signature wl)1 expi!ite our adjuslmentto you~
accDunl. Your consent ""III not p~vent )'Ou from filing a c18im for

evidence of authorizatiotl to act for !he partership.
For a eomoratJon, emer the nEIe of the corporatíon followed by
the signaUJre and tiUe oltha ofcèr(s) eulorized to sign.

refund (sflr you have paid the ta) if you later bel;eve you are entitled to a refund. It will not preloent U~ froni later determining, if
necessilry. thet you owe additionai tsic; nOr e~end the time provided by law for either scdon.
wto Must Sign

For an agent or atlorney actng under e power of attorney. a power of attor(lC) must be sent Wih this form r not previously
filed,

If you are making this agrgem~nt for a partnership, all part(l~lrs Catalog Number 33202Q

Form 2504-WC (1-2002)

J.q

IRS JUN-14-2005 10:22 Case 1:05-cv-00955-LAS
Form

;:110 b.j( ¿':¿ (

l-. II

Document 27-6
Summary of Employment Tax

Filed 04/28/2006
Examinatíon

Page 7 of 37

4666

Deparlmeni of the Tre¡¡s\.ry. Jntiimlil Reveiiue Servce

(R. F8bniøry 199')

Ns'TC ¡orl Addrv¡¡ of EmplDl'r

EmplD)Ir IdS'lbiclUon ,'Iumbill

95-2885601
Druco Services, Inc., al~a Vnieo SerType at Repor

0210112005 I 0819 ~f Ri!~i¡rl

vi~e Co. Inc.; ak Unicii Services Co.,
Inc.; fka Vnico ReplacdIent Pars Inc.

(Relurn not flISD) ~ (Rs;um ilCi) O DcinQucnlli fVlnc:CilSErDBCfSB!8) in ~l
D Agried (Tis repon Is .~b)ect 10 i~ ;Ji;ii;itii) will bi notifed ~y tie: Dbict Olrctr iihf! iI reliew and you
IX Un£grssd

P.O. Box 887, Be.cia, CA 94510-0887

Folbwing is a t;Lryniliry of 1he re¡ults of my axiimjruition of your returns as shown on \he allached piiges of this report,

a Ca:ender Yaat
2001

b
c;

Tax arid Penalties

f
e
Tetel
Amounl
60,001.14 .

d
Penaliv
Code Seclon

Reli.m
Form Number
94)
Delinquent Tax. Increase

Page
Number of Ré;:cr
350,893.89

(Deorease) In Tal.

290.8927S

6656,6662

Total ~
Otiir Infrmation

290,89',15

60,oOJ.!4

3S0.i9U9

Ths does not consttute ai ÏDco:ne ta examiatior..

J¡¡bict

Nort Calfomi8
Ga. No, 416745

Fonn 4666 (Rev. 02-~ 994)

50

JUN-ia-¿~~~ i~.¿¿
Form 4668
(Rev. April 1994)

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Case 1:05-cv-00955-LAS

Document 27-6

Filed 04/28/2006

Page _ of Page 8 of 37 ~ Pages
Return form number

Departnt ci the Treasury - Internal Revnue Service

Employment Tax Examination Changes Report
Employer Identifcation number
..

941
Calendar year

Name and Address of Employer

Dnico Seivices, Inc.; ak Unico Service Co. Inc.;
aka Voico Serces Co., Inc.; f1(a Unico Replacement Pars InC.

95-2885601
Total tax plus 3Bnalty, or (decrease) in ta

2001
Last quarter of this

examination

P.O. Box 88ï,

Benicia.

CA
and title)

945 J 0-08 B7

:i
(

350,893.89

12/31/2001

Examination discussd with (Name

) Agreed (Subject to acceptanc~ by the District Director)

:X) Uriagreed

(a)
IRS

Applicable

Ref.

Rat
12.40% 2.90% 0.00% 0.00% 0:00% 0.00% 0.00% 0.00% 2B/17.5%

1st Quarter

(b)

(e)

Cd)

2nd

Quartr
80,400,00
650,000.00

3rd QUarter
13.181.73

4th Quarter
2S0,OOO.00

(e)

,..
2.

Social securit and Medicare ~age adjustment
subject

004 073
079 079

to la under IRe 3101and 3111

Social securit and Medicare wage adjustent
subject to tax under IRC 3509(a)
Socia; security and M.edicare wage adjustment subject to lax under IRe 3509(b)

s.
4.
5.

Social securit and Medicare ~p adlustrenl
subject to tax under IRe 3101 ¡and 3111
Income tax withholding wage adjustment

079 079 005 073

650.000,00

i3,JIlL73

250.000.00

subject to tax under IRe 3402
6,

Income tax withholding wage adjustment

subject to ta under IRe 3509
7,
Payments subjec to baclrp wiholding

079

0.00%

under IRC 3406

e.
9.

Adjustment to social security ta

and MedIcare tax

185
184

'AdJustnientto Income tax wihpldlng
Total social secunty and Medicare ta (Unes 1. 2, 3, 4 x rates) pius/minus Line 8 Total income tax withholding (Lintts 5, 6 x rate) pIus/minus Line 9 Total backup withholding (Line 7 x rate)

10.
11.
12.

007 003

28,819.60

382.:2
3,690.88

7,20.00
68,750.00

IS:¡,OOD,OO

008

13.

Delinquent I8x or increaSe (decrtease) in tax (Lines 10 and 11)

or backup wi noldinii (Line 12)
14.

210.819.60

4,07í.l5

76 000.00

Penalty code sedion 6651

15.
16.

Penally rode section 6656

1.44.98

IS.! J

362.50
15,200.00

Penalt code section 6662

42.163.2

814.63

17. Moiimum tax êlvailable for abaterie~t under IRe 3402(d) 1 182,000.00 6B,7~0.OO 3,9Û.S8 Under IRe secbons 6051 and 8071 iirid the regulations under those sectins, you a'e required to furnish W-2.c (StatE!me"t of Correced lncor.e Tax Amunts) on
or before Ihe 1115\ day of January.. -'OOf to each of ths I employeE!S whose wages are adjusted by this report, Also. you arQ raqiired to file the

original ofthase sialemems with Form W.3c1 (Transmittl of Corrcted InCOMe and Tax Stitemerits) by the last day of February 2006 . IRc 6ni end
6722 provide penalte.o; for failure to file ani:taiJure ~o furnl$h these: statements by the required dates. Pisase file theBe slemE!nts with:

Exariner's signature

Group NUMbor '
1375

Distrct

Date
C!OlIOS

Edw:td Tilotson 94-06682

Nortcr Calora

Form 4668 (Rev. 04-94)

Cat. No, 23275Z

Department of the Treasury - Jnternal Rêvenue ServIce

51

Case 1:05-cv-00955-LAS

Document 27-6

Filed 04/28/2006

Page 9 of 37

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Case 1:05-cv-00955-LAS

Document 27-6

Filed 04/28/2006

Page 11 of 37

United States

of America

Department of the Treasury

Internal Revenue Service
Date: N OV 0 3 2005

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: transcnpt of Unico Replacement Par Inc. on respect to 941 taxes specified is tre and complete trancript for the period ending June 30, 20mO (200006) and all assessments, penalties, interest,
abatements, credits, refuds, and advance or undentified payments relatig thereto as disclosed by the records of
this offce as of the date of ths certification are shown therein. Consisting of 7 pages

nder the custody of thisi office.

IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this offce to be affixed, on the day and year first above written.
\. ' ',,'.,\ ,..,.. .1, .',
.\"\~i,;t ,'N'!p

By direction of the Secretary of the Treasury:

,~(; .:( \\:~\"?\.
~ '." \, ,
.,.. ;

. \ it," '\.
. '. " /;: '.' '. ',:"l

'#-' ~
Ricky Holmes
Team Leader, Team 102

,"

. .. ".'

~ EXHIBIT i

Kanas City Servce Center

!
S

7

Catalog Number 19002E

I

5it

Form 2866 (Rev. 09-1997)

CERTIFICATE OF ASSESSMENTS, PAY~ENTS, AND Case 1:05-cv-00955-LAS Document 27-6

OTHER SPECIFIED MATTERS Filed 04/28/2006 Page

12 of 37

UNICO REPLACEMENT PA!RTS INC

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYER' S QUARTERLY FEDERAL TAX RETURN

FORM: 941 TAX PERIOD: JUNE 2000
ASSESSMENT, OTHER DEBITS
( REVERSAL)
PAYMENT,

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

CREDIT ( REVERSAL)

DATE (23C, RAC 006 )

07-31-2000 04-12-2000 04-19-2000
04-19-2000

RETURN FIlED

260,126.09
200039
DEPOSIT

10-09-2000

29141-253-01088-0
FEDERAL
T1AX

15,216.35
14,032.28

FEDERAL tAX DEPOSIT
FEDERAL TAX DEPOSIT FEDERAL TAX DEPOSIT

4,302.23
17,184.62
14,159.94

04-26-2000 05-03-2000 05-03-2000 05-10-2000 05-17-2000 05-18-2000
05-25-2000 05-31-2000

FEDERAL TAX DEPOSIT
FEDERAL TAX DEPOSIT FEDERAL TAX DEPOSIT

4,302.29
22,157.76 20,689.19

FEDERAL

MX DEPOSIT

FEDERAL tAX DEPOSIT
FEDERAL TAX DEPOSIT

4,264.03
16,236.71

FEDERAL TAX DEPOS I T
FEDERAL tAX DEPOSIT
TAX DEPOSIT

24,820.13

06-05-2000

5,298.67
16,493.13
19 ,225.94
PAGE
1

06- 08-2000 FEDERAL

06-14-2000
FORM 4340

FEDERAL TAX DEPOSIT

(REV.

01-2002)

55

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND Case 1:05-cv-00955-LAS Document 27-6 OTHER SPECIFIED MATTERS . 13 of Filed 04/28/2006 Page -. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - _. - - - - --.. - - -UNICO REPLACEMENT PARTS INC
EIN/SSN: 95-2885601

37

TYPE OF TAX i EMPLOYER'S QUARTERLY FEDERAL TAX RETURN

FORM: 9~1 TAX PERIOD: JUNE 2000

ASSESSMENT,
DATE

PAYMENT,

ASSESSMENT

EXPLANATION OF TRANSACTION OTHER DEBITS CREDIT DATE C23C, (REVERSAi) ( REVERSAi) RAC 006 ) - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -FEDERAL TAX DEPOS I T
FEDERAL TAK DEPOS I T

06-20-2000 06-21-2000

~,210.91
16,~57.15
1 8 , 1 2~ . ~ 1

06-28-2000
07-06-2000

FEDERAL TAX DEPOSIT FEDERAL TAX DEPOSIT FEDERAL TAX DEPOSIT FEDERAL TAX DEPOS I T
PENAL TY

5,038.68
18, 184 . ~ 1

07-06-2000

682.20

10-09-2000

200039
FEDERAL TAX DEPOSIT
PENAL TY

5,062.56

10-09-2000

200039

10-09-2000

FEDERAL TAX DEPOSIT
PENAL TY ABATED

5,062.56o . 00

ADDITIONAL TAX ASSESSED

11-27-2000 11-27-2000

0815~-713-1800~-0
INTEREST A$SESSED

2000~6

4.96

2000~6
FORM ~ 34 0

(REV. 01 -2002)

PAGE 2

5t.

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND Case 1:05-cv-00955-LAS Document 27-6

OTHER SPECIFIED MATTERS

Filed 04/28/2006

Page 14 of 37

UNICO REPLACEMENT PARTS INC

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYER'S QUARTERLY FEDERAL TAX RETURN

FORM: 941 TAX PERIOD: JUNE 2000

ASSESSMENT,
DATE

PAYMENT,

ASSESSMENT

EXPLANATION OF TRANSACTION OTHER DEBITS (REVERSAi)

CREDIT (REVERSAL)

DATE C23C,

RAC 006 )

12-12-2000 SUBSEQUENT PAYMENT 08-05-2004 ASSESSMENT STATUTE EXPIR DATE EXTEND TO 09-12-2004

414.42

ADDITIONAL TAX ASSESSED BY EXAMINATION AUDIT DEFICIENCY PER DEFAUL T OF 90 DAY LETTER 29147-623-~0001-4 200433
08-30-2004 RENUMBERED RETURN

0.00

08-30-2004

29147-623-00001-4
QUICK ASSE$SMENT
71 , 248 . 80

08-10-2004 08-10-2004

29151-223-i3302-4
FEDERAL TAX DEPOSIT
PENAL TY

762.44

200435
INTEREST ASSESSED

24,213.80 14,249.76

08-10-2004

200435
QUICK ASSESSMENT IRC 6662 ACCURACY PENALTY

08-10-2004

29151-223-13302-4
FORM 4340 (REV. 01-2002)
PAGE
3

51

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND Case 1:05-cv-00955-LAS Document 27-6 OTHER SPECIFIED MATTERS Filed 04/28/2006 Page 15 of - _. - - - - - - - - - - - - - - - - -. - - - -- - - - - _. _... - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -UNICO REPLACEMENT PARTS INC
EIN/SSN: 95-2885601

37

TYPE OF TAX: EMPLOYER'S QUARTERLY FEDERAL TAX RETURN i

FORM: 9~1 TAX PERIOD: JUNE 2000
ASSESSMENT,
DATE

PAYMENT,
CREDI T

ASSESSMENT

EXPLANATiON OF TRANSACTION OTHER DEBITS
(REVERSAL)

DATE C23C,

(REVERSAi)

RAC 006 )

- - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -12-06-200~ MODULE IN FEDERAL PAYMENT LEVY PROGRAM

01-31-2005 FEDERAL PAYMENT MATCHED OR LEVIEQ THROUGH FEDERAL PAYMENT lEVY PROGRAM GENERATED AND MAILED
01-31-2005 INTENT TQ LEVY COLLECTION DUE PROCESS NOTICE LEVY NOTlCE ISSUED 0~-12-2005 SUBSEQUE~T PAYMENT

~,689.88

05-02-2005 FEDERAL PAYMENT MATCHED OR LEVIED THROUGH FEDERAL PAYMENT lEVY PROGRAM
GENERATEID AND MAILED

.i

06-06-2005 FEDERAL ¡PAYMENT MATCHED OR LEVI~D THROUGH FEDERAL PAYMENT 'LEVY PROGRAM GENERATSD AND MAILED

0~-30-2005 OVERPAID CREDIT APPLIED

25.03

9~1 200503

FORM ~3~0 (REV. 01 -2002)

PAGE

~

58

-------------------------------------------------------------------------------- of 37 Case 1:05-cv-00955-LAS Document 27-6 Filed 04/28/2006 Page 16
UNICO REPLACEMENT PARTS INC
EIN/SSN: 95-2885601

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

TYPE OF TAX: EMPLOYER'S QUARTERLY FEDERAL TAX RETURN

FORM: 9~1 TAX PERIOD: JUNE 2000

ASSESSMENT, PAYMENT, ASSESSMENT OTHER DEBITS CREDIT DATE (23C, - - - - - - - - - - - - - - - - - - - - -.- - - - - - - - - - - - - - - - - - - -(REVERSAi) - - - - (REVERSAl)- - - - - - - - -- - - - - -----------------DATE

EXPLANATION OF TRANSACTION

RAC 006 )

06-03-2005 FEDERAL TAX LIEN

07-0~-2005 FEES AND CO~LECTION COSTS
5~. 00

07-11-2005 SUBSEQUENT PAYMENT
LEVY

ii8,063.8~
6,982.9~
08-01-2005

FAILURE TO PAY TAX
PENAL TY

200529
I NTEREST AS~ESSED

200529
08-01-2005 MODULE REVERSED OUT OF
FEDERAL PAYMENT LEVY
PROGRAM

5,267.01

08-01-2005

07-22-2005 FEDERAL TAX tlEN RELEASED
08-09-2005 RECEIVED POAtTIA
08-11 -2005 LEGAL SUIT P~NDING

10-09-2000 Statutory Not1ce of Balance Due

10-30-2000 Statutory Notice of Intent to Levy
11-27-2000 Statutory Notice of Balance Due

FORM ~3~0 (REV. 01 -2002)
PAGE

5

5~

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS - - - - -Case 1:05-cv-00955-LAS - - -Document 27-6 - - - Filed -04/28/2006- - - -Page - - --of - - - - - - - - - - - - - - -. - - - - - - - - ------------------- ---------- - - - - 17
UNICO REPLACEMENT PARTS INC

37

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYE~'S QUARTERLY FEDERAL TAX RETURN

FORM: 9~1 TAX ~ERIOD: JUNE 2000

DATE

ASSESSMENT CREDIT DATE (23C, (REVERSAL) - - - - - - - - -- -- - )- -RAC 006 - - - -- - - -- - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS (REVERSAi)

PAYMENT,

08-10-200~ Statutory Notice of Balance Due

10-18-200~ Statutory Notice of Intent to Levy

FORM ~3~0 (REV. 01-2002)

PAGE

6

~()

CERTIFICATE OF ASSESSMENTS, PAY~ENTS, AND OTHER SPECIFIED MATTERS . - -. - Case - - - - - - - - - -. - - - - - - - - - - -Document -. - - - - - - -Filed -04/28/2006-. - - Page -18 of - - - - - 1:05-cv-00955-LAS - - - - - - - -. - 27-6 - - - - - - - - _.. - -. - _. - - - -UNICO REPLACEMENT PAMTS INC
EIN/SSN: 95-2885601

37

TYPE OF TAX: EMPLOYER i S QUARTERLY FEDERAL TAX RETURN

FORM: 9~1 TAX RERIOD: JUNE 2000
- -- - - - - - - - - - - - - - - - - - ~- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

BALANCE

0.00

- - - - - - - - - - - - - - - - - - - - -'- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT TO THE TAXES SPECIFIED IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND ALL ASSESSMENTS, ~BATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED PAYMENTS, AND THE ASS~SSED BALANCE RELATING THERETO, AS DISCLOSED BY THE RECORDS OF THIS OFFIC~ AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. I FURTHER CERTIFY THAT THE OTHER SPECIFIED MATTERS SET FORTH IN THIS TRANSCRIPT APPEAR IN THE OFFICIAL RECORDS OF THE INTERNAL REVENUE SERVICE.

---------------------~---------------------------------------------------------SIGNATURE OF CERTIFYING OFFICER: ~~ ~
PRINT NAME: Ricky Ho1¡es

TITLE: Team Leader 'leam 102
DELEGATION ORDER: Kca 88 Rev 3

LOCATION: INTERNAL REVENUE SERVICE KANSAS C I TV, MO
ACCOUNT STAtUS DATE 10/31/2005

FORM 4340 (REV. 01-2Q02)

PAGE

7

lo i

Case 1:05-cv-00955-LAS

Document 27-6

Filed 04/28/2006

Page 19 of 37

United States

of America

Department of the Treasury

Internal Revenue Service
Date: NOV 0 3 2005

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: trancript of Unico Replacement Pars Inc. on respect to 941 taxes specified is tre

and complete trancript for the period ending Sept. 30, 2000 (200009) and all assessments, penalties, interest,
abatements, credits, refuds, bnd advance or undentified payments relating thereto as disclosed by the records of
ths offce as of the date of thi~ certfication are shown therein. Consisting of 6 pages

IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this offce to be affixed, on the day and year first above written.
/;:v(fjU)~Mi¡".~; ,
:~~;;t'_; ;,~~i,*~k\

By direction of the Secretary of the Treasury:

lff ..,: ~ ~ Jl"d~'î

t,?; /' 'i' ~""

r~' ~ i\ I,'" /." ,:.~~~:'~.¡ r:'~'rj

, \ '"\~.I /,~L). ' . /-.* n~~
, ;, \."'/ \::~//..
, "\,

Xl-c ~
Team Leader, Team 102 i~ EX HI BIT
Kansas City Service Center! 8
li

Ricky Holmes I

,* - '" ~

Catalog Number 19002E

loL

Form 2866 (Rev. 09-1997)

CERTIFICATE OF ASSESSMENTS, PAY~ENTS, AND Case 1:05-cv-00955-LAS Document 27-6

OTHER SPECIFIED MATTERS Filed 04/28/2006 Page

20 of 37

UNICO REPLACEMENT PARTS INC

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYE~ i S QUARTERLY FEDERAL TAX RETURN

FORM: 941 TAX PERIOD: SEPT 2000
DATE (23C, (REVERSAi) RAC 006 ) (REVERSAi) - - - - - - - - - - - - - - - - -- - -. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -EXPLANATION OF TRANSACTION
CREDIT
ASSESSMENT, OTHER DEBITS
PAYMENT,

ASSESSMENT

DATE

10-31-2000 07-12-2000
07-19-2000

RETURN FiLlED

287,120.13
200048

12-11-2000

29141-309~47138-0
FEDERAL TAX DEPOS IT FEDERAL TAX DEPOSIT FEDERAL TAX DEPOSIT
FEDERAL TAX DEPOSIT

21,617.26
16,858.77

07-19-2000
07-26':2000

5,670.02
24,862.42
20,987.93

08-02-2000 08-03-2000 08-10-2000
08-16-2000

FEDERAL TAX DEPOSIT
FEDERAL TAX DEPOSIT

5,834.68
18,441.01

FEDERAL TAX DEPOSIT FEDERAL

nix

DEPOS i T

20,080.48

08-18-2000
08-23-2000

FEDERAL TAX DEPOS i T FEDERAL TAX DEPOS I T FEDERAL TAX DEPOSIT FEDERAL TAx DEPOSIT FEDERAL TAX DEPOS i T FEDERAL TAX DEPOSIT

5,834.74
18,191.80

08-30-2000 09-05-2000
09-13-2000

19,112.79

5,660.56
16,263.55

09-20-2000
FORM 4340

5,872.98
PAGE
1

(REV.

01-a002)

(03

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND Case 1:05-cv-00955-LAS Document 27-6

OTHER SPECIFIED MATTERS Filed 04/28/2006 Page

21 of 37

UNICO REPLACEMENT PAR~S INC

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYERi' S QUARTERLY FEDERAL TAX RETURN

FORM: 9~1 TAX PERIOD: SEPT 2000

DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS (REVERSAL)

PAYMENT,

ASSESSMENT

CREDIT

(REVERSAi)

DATE (23C, RAC 006 )

09-20-2000

FEDERAL TAX DEPOSIT
FEDERAL TA~ DEPOSIT

19,970.30

09-27-2000
10-04-2000
10-04-2000

19,661.52

FEDERAL TAX DEPOSIT FEDERAL TA)C DEPOSIT
FEDERAL TAX DEPOSIT
PENAL TY

5,873.00
19,554.47

5,322.37

12-11-2000

200048
FAILURE TO PAY TAX
PENAL TY

167.72

12-11-2000

200048
INTEREST ASSESSED

169.93

12-11-2000

200048

12-26-2000

SUBSEQUENT' PAYMENT

22,431.87

08-05-2004 ASSESSMENT. STATUTE EXPIR DATE EXTEND TO 09-12-2004

ADDITIONAL i TAX ASSESSED BY EXAMINAf!ON AUDIT DEFICIENCY PER DEFAUL T OF i 90 DAY LETTER

0.00

08-30-2004

29147-623- 00002-4 200433
FORM 4340 (REV. 01-2002)
PAGE

2

~4

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND Case 1:05-cv-00955-LAS Document 27-6

OTHER SPECIFIED MATTERS Filed 04/28/2006 Page

22 of 37

UNICO REPLACEMENT PAR~S INC

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYER" S QUARTERLY FEDERAL TAX RETURN

FORM: 9~1 TAX PERIOD: SEPT 2000

ASSESSMENT,
DATE

PAYMENT,

ASSESSMENT

EXPLANATION OF TRANSACTION OTHER DEBITS i (REVERSAi)

CREDIT (REVERSAL)

DATE (23C, RAC 006 )

08-30-200~ RENUMBERED RETURN 291~7 -623 - 0 0 0 02-~

QUICK ASSE~SMENT

61,800.00
290.00

08-10-200~

29151 -223-13303-~
FEDERAL TA~ DEPOSIT
PENAL TY

08-10-2004

200~36
INTEREST ASSESSED

18,874.21

08-10-2004
08-10-200~

200~36
QUICK ASSE$SMENT IRC 6662 AtCURACY PENALTY

12,360.00

29151-223-13303-~ i
12-13-200~ MODULE IN FEDERAL PAYMENT LEVY PROGR~M
01 -31 -2005 FEDERAL PAYMENT MATCHED OR LEVI ED ~HROUGH FEDERAL PAYMENT LEYY PROGRAM GENERATED ~ND MAILED

01 -31 -2005 INTENT TO ~EVY COLLECTION DUE PROCESS NOTICE LEVY NOTIC~ ISSUED
FORM ~3~0 (REV. 01-2P02)
PAGE

3

(06

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS Document - - - - - - - -Case 1:05-cv-00955-LAS- - - - - - - - - - - - - -27-6 - - - -Filed_.- _. - - - - - - - - - _.Page - - -- of - - - - - - - - - - - - - - -. - - - - - - - - - - - 04/28/2006 - - - - - 23
UNICO REPLACEMENT PA~TS INC
EIN/SSN: 95-2885601

37

,

TYPE OF TAX: EMPLOYE~' S QUARTERLY FEDERAL TAX RETURN

FORM: 941 TAX ~ERIOD: SEPT 2000

ASSESSMENT,
DATE

PAYMENT,

ASSESSMENT

EXPLANATIQN OF TRANSACTION OTHER DEBITS CREDIT DATE (23C, (REVERSAi) (REVERSAi) RAC 006 ) - - - - - - - - - - - - - - - - - - - - -- - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - --

06-06-2005 FEDERAL P~YMENT MATCHED
OR LEVI ED ITHROUGH FEDERAL

PAYMENT L~VY PROGRAM
GENERATED ~ND MAl LED

06-03-2005 FEDERAL T~X LIEN

07-11-2005 SUBSEQUEN~ PAYMENT
LEVY

103,677.03

FAILURE TOI PAY TAX
PENAL TY

5,838.93

08-01-2005

200529
INTEREST A~SESSED

4,513.89

200529
08-01-2005 MODULE REV~RSED OUT OF FEDERAL PA~MENT LEVY
i

08-01-2005

PROGRAM

01-22-2005 08-09-2005

FEDERAL TA~ LIEN RELEASED

RECEIVED PPA/TI A
Due Due

12-11-2000 Statutory Notice of Balance

08-10-2004 Statutory tiot1ce of Balance
10-25-2004 Statutory ~ot1ce of
i

Intent to Levy

FORM 4340 (REV. 01-2002)

PAGE

4

~lo

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS Document - - - - -. - - -Case-1:05-cv-00955-LAS- - - - - - - - - - - - - -27-6 - - - -Filed -04/28/2006- - - -Page 24 - - - -. - - - - - - - - - - - - - - - - - ---- ---------- - -. -- - --

of 37

UNICO REPLACEMENT PARTS INC

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYER r S QUARTERLY FEDERAL TAX RETURN

FORM: 941 TAX P~RIOD: SEPT 2000

-------------------------------------------------------------------------------0.00
i

BALANCE

I - - - - - - - - - - - - - - - - - - - - - ~ - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -i I CERTIFY THAT THE FO~EGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT TO THE TAXES SPECIFIE~ IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND ALL ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED PAYMENTS, AND THE ASSKSSED BALANCE RELATING THERETO, AS DISCLOSED BY THE RECORDS OF THIS OFFIC$ AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. I FURTHER CERTIFY THAT tHE OTHER SPECIFIED MATTERS SET FORTH IN THIS TRANSCRIPT

APPEAR IN THE OFFICIAti RECORDS OF THE INTERNAL REVENUE SERVICE.

- - - - ,~ - - - - - - - - - - - - - - - - ~ - - - - - - - ~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - SIGNATURE OF CERTIFYI~G OFFICER:
,

;t7~

PRINT NAME: Ricky Hoires

TITLE: Team Leader Term 102
DELEGATION ORDER :~sr 88 Rev 3

LOCATION: INTERNAL RE~ENUE SERVICE KANSAS C I T~, MO
ACCOUNT STA~US DATE 10/31/2005

FORM 4340 (REV. 01-2~02)

PAGE

5

(,~

Case 1:05-cv-00955-LAS

Document 27-6

Filed 04/28/2006

Page 25 of 37

United Sitates

of America

Department of the Treasury Internal Revenue Service
Date: NOV 0 3 2005

CERTIFICATE OF OFFICIAL RECORD
¡ , I

I certify thatthe annexed: i trancript of Unic9 Replactment Par Inc. on respect to 941 taxes specified is tre and complete trancript for Ithe period ending Dec. 31, 2000 (200012) and all assessments, penalties, interest,
¡

i, .
¡ 1

abatements, credits, refuds, land advance or undentified payments relating thereto as disclosed by the records of
ths offce as of the date of ~s certification are shown therein. Consistig of 6 pages

__ 1

"¡.
¡

Oídér the custody of this qffice.

IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this offce to be affixed, on the day and year first above written.
By direction of the Secretary of the Treasury:

XJ7~
Ricky Holmes
Team Leader, Team 102

EXHIBIT
9

Kansas City Service Center

Catalog Number 19002E

lo~

Form 2866 (Rev. 09-1997)

CERTIFICATE OF ASSESSMENTS, PAY~ENTS, AND Case 1:05-cv-00955-LAS Document 27-6 OTHER SPECIFIED MATTERS Page 26 Filed 04/28/2006 - - - - - - - - - - - - - - - -.. - - -. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - -- - - - - - - - - - - - - - - - - - - --

of 37

UNICO REPLACEMENT PARtS INC
!

EIN/SSN: 95-2885601

I

TYPE OF TAX: EMPLOYER r S QUARTERLY FEDERAL TAX RETURN FORM: 9li I TAX PrRIOD: DEC 2000
I

DATE

DATE (23C, RAC 006 ) (REVERSAi) - - - - - - - - - - - - - - - - - -- - - t - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -EXPLANATIO~ OF TRANSACTION
i I

ASSESSMENT, OTHER DEBITS

PAYMENT,

ASSESSMENT

CREDIT (REVERSAL)

01-31-2001 RETURN FIL~D 388 ,lili6. 91 02-26-2001
29Ilil-027-f2211-1 200107

10-12-2000 FEDERAL TAt DEPOSIT
10-18-2000 FEDERAL TAf DEPOSIT
I

17,322.96
5 ,li7li. 25

10-18-2000 FEDERAL TA* DEPOSIT
i

17,958.63
20,861.li7

10-25~2000 FEDERAL TAf DEPOSIT
i

11-01-2000 FEDERAL TAf DEPOSIT 11-06-2000 FEDERAL TA~ DEPOSIT
I

20,128.26

5,322.01
20,350.53
19,1li5.58

11-08-2000 FEDERAL TAt DEPOSIT
i

11-16-2000 FEDERAL TA~ DEPOSIT
i

11-20-2000 FEDERAL TAr DEPOSIT
i

5,991.76
21,730.55
19,876.li2

I I -22-2000 FEDERAL TAX DEPOSIT i
i I

11-29-2000 FEDERAL TA~ DEPOSIT
I i

12-01-2000 FEDERAL TA~ DEPOSIT
I

95,139.73
17,533.68

12-06-2000 FEDERAL TA~ DEPOSIT
I i

12-06-2000 FEDERAL TA~ DEPOSIT
i

5,283.63
PAGE
1

FORM li3liO (REV. 01 -2P02)

toq

CERTIFICATE OF ASSESSMENTS, PAV.MENTS, AND Case 1:05-cv-00955-LAS Document 27-6 OTHER SPECIFIED MATTERSPage 27 Filed 04/28/2006 - - - - - - - - - - - - - - - - - - - - - ~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -i

of 37

UNICO REPLACEMENT PAR~S INC
! I

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYER ~ S QUARTERLY FEDERAL TAX RETURN

FORM: 941 TAX piRIOD: DEe 2000
! I

DATE

DATE (23C, (REVERSAi) RAC 006 ) (REVERSAi) - - - -- - - - - - - - - - - - - - - - - ~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- -EXPLANATIO~ OF TRANSACTION
! i

ASSESSMENT, OTHER DEBITS

PAYMENT,

ASSESSMENT

CREDIT

I

12-13-2000 FEDERAL TA~ DEPOSIT
! i

363.86

12-13-2000 FEDERAL TA1 DEPOSIT

24,381.38 20,877.34

12-20-2000 FEDERAL TA~ DEPOSIT
12-20-2000 FEDERAL TA1 DEPOSIT

4,783.54
18,137.81

12-27-2000 FEDERAL TA, DEPOSIT 01-03-2001 FEDERAL TAi DEPOSIT 01-03-2001 FEDERAL TA~ DEPOSIT
i

22,064.05

5,719.47
501.49
02-26-2001

FEDERAL TA~ DEPOSIT
PENAL TY

200107

i i i i I i

03-07-2001 SUBSEQUENT IPAYMENT
i

501.49

08-05-2004 ASSESSMENT ISTATUTE EXPIR DATE EXTEN~ TO 09-12-2004
ADDITIONAL~'TAX ASSESSED BY EXAMINA ION AUDIT DEFI IENCY PER DEFAULT OF J90 DAY LETTER

0.00

08-30-2004

29147-623-~0003-4 200433
FORM 4340 (REV. 01-2J02)
! i i I i i I ! i

PAGE

2

'1D

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

CERTIFICATE OF ASSESSMENrS, PAYMENTS, AND OTHER SPECIFIED MATTERS

Document 27-6

Filed 04/28/2006

Page 28 of 37

UNICO REPLACEMENT PARtS INC

EIN/SSN: 95-2885601

I

TYPE OF TAX: EMPLOYER r S QUARTERLY FEDERAL TAX RETURN FORM: 941 TAX PfRIOD: DEC 2000
i i I

DATE

EXPLANATIO~ OF TRANSACTION
I

I

ASSESSMENT, OTHER DEBITS (REVERSAi)

PAYMENT,

ASSESSMENT

CREDIT

(REVERSAi)

DATE (23C, RAC 006 )

- - - - - - - - - - - - - - - - - - - - - ti - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~- - - - - - - - - - - - - - -

08-30-2004 RENUMBEREDjRETURN 29147-623- 0003-4
I

QUICK ASSE*SMENT
29151 -223-,3304-4
I

40,788.00
191.40

08"10-2004

FEDERAL TA~ DEPOSIT
PENAL TY
i I I i

08-10-2004

200t¡36

INTEREST AtSESSED 200t¡36

11,082.37

o8-1o-200t¡ 08-10-200t¡

QUICK ASSEJSMENT IRC 6662 A~CURACY PENALTY

8,157.60

29151 -223- ,3304-4
I

12-13-200t¡ MODULE IN ~EDERAL PAYMENT LEVY PROGR M

01-31-2005

FEDERAL PA MENT MATCHED OR LEVIED HROUGH FEDERAL PAYMENT LE Y PROGRAM GENERATED ND MAILED
I

01-31-2005

INTENT TO ~EVY COLLECTION

DUE PROCES NOTICE LEVY NOTIC ISSUED
i

FORM t¡3t¡ 0

(R EV. 01 - 2 ~ 02)

PAGE

3

'1 \

- - -. - - - - - - - - - -- - - - - - - ~ - - - -- - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - _. - - -- - - - - -. - - -UNICO REPLACEMENT PARtS INC
!

CERTIFICATE OF ASSESSMENrS, PAYMENTS, AND Case 1:05-cv-00955-LAS Document 27-6 OTHER SPECIFIED MATTERSPage 29 of 37 Filed 04/28/2006

EIN/SSN: 95-2885601

i

TYPE OF TAX: EMPLOYER r S QUARTERLY FEDERAL TAX RETURN FORM: 941 TAX PfRIOD: DEC 2000
!

ASSESSMENT, PAYMENT, ASSESSMENT

DATE EXPLANATIO~ OF TRANSACTION OTHER DEBITS CREDIT DATE (23C,
i i

: (REVERSAL) (REVERSAL) RAe 006 ) ---------------------L----------------------------------------------------------

06-06-2005 FEDERAL PAfMENT MATCHED OR LEVI ED HROUGH FEDERAL PAYMENT LE Y PROGRAM GENERATED ND MAILED
06-03-2005 FEDERAL TAt LIEN
07-11-2005 SUBSEQUENT PAYMENT
LEVY

67,042.27

FAILURE TO PAY TAX
PENAL TY

3,874.86

08-01-2005

200529
INTEREST AfSESSED

2,912.69
(7.44 )

08-01-2005

200529

!

07-11-2005

OVERPAYMENt CREDIT
TRANS FERRE i I I

941

200306
(0.74 )

07-11-2005

OVERPAYMENr CREDIT TRANSFERRE

94 I !
07-11-2005
I

200306

OVERPAYMENt CREDIT

(23.25)

TRANSFERRE

94 I

I i

200412
PAGE
lj

FORM lj340

(REV.

01-2t02)

~1.

CERTIFICATE OF ASSESSME~TS, PAYMENTS, AND Case 1:05-cv-00955-LAS Document 27-6 OTHER SPECIFIED MATTERS Filed 04/28/2006 Page 30 of - - - - - _. - - - - - - - - - - - - - - - - - - - - - - _. - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - -I

37

UNICO REPLACEMENT PARTS INC

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYE 'S QUARTERLY FEDERAL TAX RETURN

FORM: 941 TAX ERIOD: DEC 2000
ASSESSMENT, PAYMENT, ASSESSMENT

DATE EXPLANATI9N OF TRANSACTION OTHER DEBITS CREDIT DATE (23C,

I (REVERSAL) (REVERSAL) RAC 006 )
- - - - - - - - - - - - - - - - - - - -1- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

08-01-2005 INTEREST UE TAXPAYER
08-01-2005 REFUND

o .01

(3.93)

08-01-2005 MODULE RE ERSED OUT OF FEDERAL P YMENT LEVY
PROGRAM

07-22-2005 FEDERAL T
08-09-2005 RECEIVED

RELEASED

02-26-2001 Statutory Notice of Balance Due 08-10-2004 Statutory Notice of Balance Due

10-25-2004 StatutorYjNotice
FORM 4340

of Intent to Levy

(REV. 01- 002)

PAGE

5

13
i

CERTI FICATE OF ASSESSMENTS. PAYMENTS. AND OTHER SPECI FI ED MATTERSPage 31 of 37 Case 1:05-cv-00955-LAS Document 27-6 Filed 04/28/2006

UNICO REPLACEMENT PAR S INC

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYER S QUARTERLY FEDERAL TAX RETURN

FORM: 9~1 TAX P RIOD: DEC 2000

BALANCE

.00

I CERTIFY THAT THE FO EGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND ALL ASSESSMENTS. BATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED PAYMENTS, AND THE ASS SSED BALANCE RELATING THERETO, AS DISCLOSED BY THE RECORDS OF THIS OFFIC AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. I FURTHER CERTIFY THAT HE OTHER SPECIFIED MATTERS SET FORTH IN THIS TRANSCRIPT APPEAR IN THE OFFICIA RECORDS OF THE INTERNAL REVENUE SERVICE.

TO THE TAXES SPECIFIE

SIGNATURE OF CERTIFYI

;r~ ~
SERVI CE

PRINT NAME: Ric

TI Tl E i Tem
DELEGATION ORDER: KCSC 88 Rev 3

LOCATION:

ACCOUNT

10/31/2005
PAGE
6

FORM ~3~0 (REV. 01-2~02)
I

I

q~

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

Document 27-6

Filed 04/28/2006

Page 32 of 37

United siates
¡

of America

Department of the Treasury

Internal Revenue Service
Date: NOV 0 3 Z005

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: trancript of Unìco Repl~cemel1t Par Inc. on respect to 941 taxes specified is tre

and complete trancript for the period ending Sept. 30, 2001 (200109) and all assessments, penalties, interest,
abatements, credits, refuds, and advance or undentified payments relatig thereto as disclosed by the records of the date of~s certificationaie shown therein. Consistig of5 pages this offce as of

nder the custody of this loffice.
I

IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this offce to be affixed, on the day and year first above written.
By direction of the Secretary of the Treasury:

';-1 ~
Ricky Holmes
Team Leader, Team 102

Kansas City Service Center
10

15 Form 2866 (Rev. 09-1997)

Catalog Number 19002E

Case 1:05-cv-00955-LAS Document - - - Page - -- - -- - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 27-6- - - - Filed - - - - - - - - - - - - - - - - - - - - 33 - - - - - 04/28/2006
I

CERTI FICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFI ED MATTERS

of 37

UNICO REPLACEMENT PARTS INC EIN/SSN: 95- 2885601
I I

TYPE OF TAX: EMPLOYE:' S QUARTERLY FEDERAL TAX RETURN

FORM: 9~1 TAX ERIOD: SEPT 2001
ASSESSMENT, PAYMENT, ASSESSMENT

DATE EXPLANATI~N OF TRANSACTION OTHER DEBITS CREDIT DATE (23C, (REVERSAL) (REVERSAL) RAC 006 )
29141-308-170744-1 200150

-------------------------------------------------------------------------------10-31-2001 RETURN FIYED 305,259.81 12-2~-2001

07-11-2001 FEDERAL T X DEPOSIT 19,736.13
07-18-2001 FEDERAL
07-18-2001 FEDERAL 07-25"2001 FEDERAL
DEPOS I T

21,345.90

7,506.31
DEPOSIT
DEPOS I T
DEPOS I T DEPOS I T

25,160.35
25,267.81

08-01-2001 FEDERAL

08-06-2001 08-08-2001 08-15-2001

FEDERAL

7,366.61

FEDERAL

17,983.35
16,722.07

FEDERAL FEDERAL
FEDERAL

DEPOSIT DEPOSIT DEPOSIT
DEPOS IT

08-20-2001
08-22-2001 08-29-2001 09-06-2001 09-06-2001 09-12-2001
FORM 4340

7,366.69
17,633.77

FEDERAL FEDERAL
FEDERAL

17,815.77

+

DEPOSIT

7,134.30
16,~95.83

TiX DEPOSIT

FEDERAL T X DEPOS I T

20,208.17

(REV. 01- 002)

PAGE 1

1~

CERTIFICATE OF ASSESSMENTS, PAY.MENTS, AND Case 1:05-cv-00955-LAS Document 27-6 OTHER SPECIFIED MATTERSPage 34 Filed 04/28/2006 - - - - - - - - - - - - - - - - - - - - -. - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

of 37

UNICO REPLACEMENT PARTS INC
i

EIN/SSNi 95-2885601

TYPE OF TAX: EMPLOYER S QUARTERLY FEDERAL TAX RETURN

FORMi 9~1 TAX P RIOD: SEPT 2001
ASSESSMENT, OTHER DEBITS (REVERSAL)
PAYMENT,

I

ASSESSMENT

DATE

EXPLANA T! 01 OF TRANSACT! ON

CREDIT

DATE C23C,

-- ---- --- -- ------ --- - -- -- - - -- -- --- -- -- ---- -- --- -- -- --- ---- ----- --- -- ----- -----09-20-2001 FEDERAL
09-20-2001 FEDERAL 09-26-2001 FEDERAL 10-03-2001 FEDERAL 10-03-2001 FEDERAL

(REVERSAi)

RAC 006 )

DEPOSIT DEPOSIT
DEPOS IT

6,586.56
21,219.09
22,758.30 18,709.74

DEPOSIT
DEPOSIT

8,198.22
~4. 84

16-30-2001 PAYMENT WI
FEDERAL
PENAL TY

DEPOS I T

720.00

12- 24 -2001

200150
01-02-2002 SUB,SEQUENT PAYMENT

720.00

07-07-2005 ASSESSMENT STATUTE EXPIR
DATE EXTEND TO 09-12-2005

07-18-2005 07-18-2005
FORM ~3~0

SUBSEQUENT bAYHENT MISCELLANEOfS PAYMENT SUBSEQUENT ~AYMENT MISCELLANEO~S PAYMENT

3,690.88
382.27
PAGE

(REV. oi - 2,12'

2

11

CERTIFICATE OF ASSESSMENTS, PAY.MENTS, AND OTHER SPECIFIED MATTERS - - - - - -Case - - - - - - - - - -. - - - - - - - - - - - -Document- 27-6- - - - Filed - - - - - - - - - - - -- - -Page - -- - - - - 1:05-cv-00955-LAS --------- ---- - - - - 04/28/2006 - - - - - 35

of 37

UNICO REPLACEMENT PAR~S INC
I I

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYER'IS QUARTERLY FEDERAL TAX RETURN

FORM: 941 TAX P~RIOD: SEPT 2001

ASSESSMENT,
DATE

PAYMENT,

DATE (23C, (REVERSAi) (REVERSAi) - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - -- - - - -RAC- 006- )- -- - - -- ADDITIONAL AX ASSESSED BY EXAMINAT ON AUDIT DEFIC ENCY AFTER 30 OR 60 DA LETTER

EXPLANATIO OF TRANSACTION OTHER DEBITS

ASSESSMENT

CREDIT

0.00

08-29-2005

17147-620-0 245-5 200533
08-29-2005 RENUMBERED ETURN 17147-620-0 245-5
08-09-2005 RECEIVED

08-29-2005 INTEREST DU TAXPAYER
08-29-2005 REFUND

22.15

(4,095.30)
4,073.15
19.11

QUICK ASSES MENT 17151-214-1 000-5

08-02-2005 08-02-2005

FEDERAL TAX DEPOSIT
PENAL TY

200535
INTEREST

200535
QUICK ASSES IRC 6662 AC

1,063.55
814.63
PENAL TY

08-02-2005 08-02-2005

17151-214-1
FORM 4340 (REV. 01-2002)
PAGE

3

'1~

CERTIFICATE OF ASSESSMENT.S, PAY~ENTS, AND OTHER SPECIFIED MATTERS - - - - - -Case -1:05-cv-00955-LAS - - - Document -27-6 - - - -Filed- 04/28/2006 - - - Page -36 - - - - - - - - - - - - - - - - - - - - - -- ---------- ------- ----------- - - - - --

of 37

UNICO REPLACEMENT PAR~S INC
I I I i

EIN/SSN: 95-2885601

TYPE OF TAX 1 EMPLOYER'IS QUARTERLY FEDERAL TAX RETURN

FORM: 9~1 TAX PjRIOD: SEPT 2001
i

I ASSESSMENT, PAYMENT, ASSESSMENT
i

DATE

EXPLANATIO~ OF TRANSACTION OTHER DEBITS CREDIT DATE (23C,

I (REVERSAL) (REVERSAL) RAC 006 )
- - - - - - - - - - - . - - - - - . - - - -1- - - - - - - - - - - . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

08-29-2005 INTEREST DU~ TAXPAYER

(22.15)
4,095.30

REVERSED 1
I

08-29-2005 CANCELED REtUND CHECK

12-24-2001 Statutory N tlce of Balance Due
08-02~2005 Statutory Ntl tlce of Balance Due

10-17-2005 Statutory N t1ce of Intent to Levy
I

FORM 4340 (REV. 01-20t2)

PAGE

4

~~

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS Document - - - Filed - - - - - - - - - - - - - - - -Case - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 27-6- -- - - - - - - -04/28/2006 - - - Page -37 - - - - - 1:05-cv-00955-LAS - - - - - -UNICO REPLACEMENT PAR~S INC
I I i i

of 37

EIN/SSN: 95-2885601

TYPE OF TAX: EMPLOYERJS QUARTERLY FEDERAL TAX RETURN

FORM: 9~1 TAX P~RIOD: SEPT 2001
- - . - - . - - . - - - - - - - - - - - - '1. - - . - . . - - - - . - - . - - - - - - . - - . - - - - - - - - - . - - . - - - - - - - - - - - - - - - - . - - BALANCE

1,897.29
GOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT IS A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, ATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED SED BALANCE RELATING THERETO, AS DISCLOSED BY THE AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. I E OTHER SPECIFIED MATTERS SET FORTH IN THIS TRANSCRIPT RECORDS OF THE INTERNAL REVENUE SERVICE.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -I CERTIFY THAT THE FOR TO THE TAXES SPECIFIED AND ALL ASSESSMENTS, A PAYMENTS, AND THE ASSE RECORDS OF THIS OFFICE FURTHER CERTIFY THAT T APPEAR IN THE OFFICIAL

i I

SIGNATURE OF CERTIFYINt OFFICER:

PRINT NAME: Ric Ho es
TITLE:Team Leader ~

102

DELEGATION ORDER: KCS 188 Rev 3

LOCATION: INTERNAL REV I NUE SERVICE KANSAS CITY 1 MO
i

ACCOUNT STAT~S DATE 10/31/2005
I

FORM ~3~0

(R EV. 01 - 20' 2)

PAGE

5

gO