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

Case 1:05-cv-00955-LAS
Internal Revenue Service

Document 27-4

Filed 04/28/2006

Page 1 of 24

Department of the Treasury

Date: it NOV 2003
Dean Gordon Potter
P.O. Box 887

FILE COpy

Taxpayer Identification Number:
Tax Year Ended and Deficiency:

* See Below Person to Contact:

Leonard Antonio
ID # 94-09515
Contact Telephone Number:

Benicia, CA 94510-0887

(510) 637-2590 (Not Toll Free) Last Day to File a Petition With the United States Tax Court:

FEB 1 2 2004
*Tax Year Ended
Deficiency:
Penalty Section(s)

Increase in tax

6662(a)
December 31,1998

$496,227.00

$99,245.40

Dear Taxpayers:

NOTICE OF DEFICIENCY

We have determined that you owe additional tax or other amounts, or both, for the tax year(s) identified above. This letter is your NOTICE OF DEFICllNCY, as required by law. The enclosed statement shows how we figured
If you want to contest this determination in court before making any payment, you have 90 days from the date the United States) to fie a petition with the United States Tax
the deficiency. You can get a copy of

of

this letter (150 days if addressed to you outside of

Court for a redetermination of

the rules for fiing a petition and a petition

form you can use by writing to the address below:

United States Tax Court 400 Second Street, NW Washington, DC 20217

you intend to file a petition for multiple tax years, then the amount in dispute for each of

The Tax Court has a simplified procedure for small tax cases when the amount in dispute is $50,000 or less. If the tax years must be

represented by anyone admitted to practice before the Tax Court. If

$50,000 or less in order to use this procedure. You may represent yourself before the Tax Court, or you may be you use this procedure, you cannot appeal the Tax Court's decision. You may also get this information from the Tax Court. Send the completed petition form, a copy of this letter, and copies of all statements and/or schedules you received with this letter to the Tax Court at the same above address. The Court cannot consider your case if the the postmark date falls within the prescribed 90 or petition is fied late. The petition is considered timely fied if 150 day period and the envelope containing the petition is properly addressed with the correct postage.

The time you have to fie a petition with the court is set by law and cannot be extended or suspended. Thus, contacting the Internal Revenue Service (IRS) for more information, or receiving other correspondence from the IRS won't change the period for fiing a petition with the Tax Court. ..
..
.,

EXHIBIT
1

J
s

i
1301 Clay Street Stop# 895S 90 Day, Oakland, CA 94612

Sender: L.O.

Letter 531(DO) (Rev.-1999)

to

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 2 of 24

this letter is addressed to both husband and wife, and both want to petition the Tax Court, both mus"t sign and fie the petition or each must file a separate, signed petition. If more than one tax year is shown above, you may file one petition form showing all ofthe years you are contesting.
As required by law, separate notices are sent to husbands and wives. If

You may represent yourself before the Tax Court, or you may be represented by anyone admitted to practice before the Tax Court.

at the IRS address on the bottom of

you decide not to fie a petition with the Tax Court, please sign the enclosed waiver form and return it to us this letter. This will permit us to assess the deficiency quickly and the front of can help limit the accumulation of interest.
If If you decide not to sign and return the waiver, and you do not fie a petition with the Tax Court within the time limit, the law requires us to assess and bil you for the deficiency after 90 days from the date ofthis letter (ISO days ifthis letter is addressed to you outside the United States).

NOTE: If

you are a C-corporation, Section 6621(c) ofthe Internal Revenue Code requires that we charge an

interest rate of two percent higher than the normal rate on large corporate underpayments of $1 00,000 or more.

If you have questions about this letter, you may write to or call the contact person whose name, telephone number, and IRS address are shown on the front of this letter. If you write, please include your telephone number, the best time for us to call you if we need more information, and a copy of this letter to help us identify your you prefer to call and the telephone number is outside your account. Keep the original letter for your records. If local calling area, there wil be a long distance charge to you.

The contact person can access your tax information and help you get answers. You also have the right to the Taxpayer Advocate. Taxpayer Advocate assistance is not a substitute for established IRS procedures such as the formal appeals process. The Taxpayer Advocate is not able to reverse legally correct tax determinations, nor extend the time fixed by law that you have to fie a petition in theU. S. Tax Court. The Taxpayer Advocate can, however, see that a tax matter that may not have been resolved through normal channels you want Taxpayer Advocate assistance, please contact the Taxpayer Advocate gets prompt and proper handling. If for the IRS office that issued this notice of deficiency. See the Enclosed Notice 1214, Helpful Contacts for Your Deficiency," for Taxpayer Advocate telephone numbers and addresses. "Notice of
contact the office of

Thank you for your cooperation.

~
Enclosures:
Explanation of

Sincerely yours, MARK W. EVERSON
Commissioner by

Emmett Hannifin Technical Services Territory Manage~

tax changes

Waiver
Notice 1214

1301 Clay Street Stop# 895S 90 Day, Oakland, CA 94612

Sender: L.O.

Letter 531 (DO) (Rev.3-1999)

1

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 3 of 24

Form 5564-A
(October 1999)
Name and Address of

Department of the Treasury - Internal Revenue Service Symbols
Notice of Deficiency - Waiver S:C:F:TS:W:12/13:Group 14
Taxpayer(s)
Social Security or Employer Identification Number

200~

Dean Gordon Potter
P.O. Box 887

Benicia, CA 94510-0887
Kind of Tax
INCOME

(x) Copy to Authorized Representative

Gordon C. Weaver 702 Derby Court Carson City, NV 89703

DEFICIENCY
Tax Year Ended

Tax Increase
6662(a)

Penalties

December 31,1998

$496,227.00
$496,227.00

$99,245.40

Total(s)

$99,245.40

I consent to the imediate assessment and collection of the deficiencies (increase in tax and penalties) shown above, plus any interest. Also, I waive the requirement under section 6532(a)(I) ofthe Internal Revenue Code that a notice of claim disallowance be sent to me by certified mail for any overpayment shown on the attached report.
I understand that the fiing of this waiver is irrevocable and it wil begin the 2-year period for fiing suit for refund of

the

claims disallowed as ifthe notice of disallowance had been sent by certified or registered maiL.

Your Signature
Spouse's Signature

II

(Signature)

(Date signed)

(If A Joint Return
Was Filed)

..
..

(Signature)

(Date signed)

Taxpayer's Representative
Sign Here

(S ignature ) (Title)
(For instructions, see next page)
this form and return it; keep the other copy for your records.

(Date signed)

If

you agree, please sign one copy of

Sender: L.O.

ww.irs.gov

Form 5 564-A (Rev. I 0-199

8

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 4 of 24

Instructions for Form 5564-A

Note:
the deficiencies shown in this waiver, please sign and return this form to limit the If you consent to the assessment of interest charge and expedite our bil to you. Please do not sign and return any prior notices you may have received. Your fully paid. consent signature is required on this waiver, even if
Your consent wil not prevent you from fiing a claim for refund (after you have paid the tax) if entitled; nor prevent us from later determining, if

you later believe you are so necessary, that you owe additional tax; nor extend the time provided by law

for either action.
If you later fie a claim and the Service disallows it, you may fie suit for refud in a District Court or in the United States Claims Court, but you.may not fie a petition with the United States Tax Court.

Who Must Sign:
If you fiedjointly, both you and your spouse must sign. Your attorney or agent may sign this waiver provided that action is specifically authorized by a power of attorney which, if not previously fied, must accompany this form.

If this waiver is signed by a person acting in a fiduciary capacity (for example, an executor, administrator, or a trustee), Form 56, Notice Concerning Fiduciary Relationship, should, unless previously fied, accompany this form.

Optional Paragraphs
A check in the block to the left of a paragraph below indicates that the paragraph applies to your situation.
the refund due has been held to the deficiency. The amount that will be biled, if any, is shown on

D The amount shown as the deficiency may not be biled, since all or part of offset all or a portion of the amount of

the attached examination report.

D The amount shown as a deficiency may not be biled, since the refund due wil be reduced by the amount ofthe deficiency. The net refund due is shown on the attached examination report.

Sender: L.O.

ww.irs.gov

Fonn 5564-A (Rev.1O-199

~

HELPFUL CONTACTS FOR YOUR "NOTICE OF DEFICIENCY"

Do you have questions/Concerns about this "Notice of Deficiency?" First contact the person whose name and telephone number appear at the

top of

your letter. This person can directly access your tax information and help you get answers.

Do you want assistance by a Taxpayer Advocate? This assistance is not a substitute for established IRS procedures, formal Appeals processes, etc. The Taxpayer Advocate cannot reverse legal or technically correct tax determinations, nor extend the time allowed by law to file a petition in the

U.S. Tax Court. However, the Taxpayer Advocate can give your tax matter proper and prompt handling when unresolved through normal chanels.

You can call

1-877 -777 -4 778 and ask for Taxpayer Advocate assistance, or see the list below to contact the Taxpayer Advocate for your local area or IRS offce that issued the "Notice of Deficiency. "
GEORGIA
INDIANA
Indianapolis Offce
Augusta Offce
68 Sewall St.

ALABAMA CALIFORNIA CONNECTICUT
MAINE
Atlanta Offce
401 W. Peachtree St., NW
575 N. Pennsylvania St.
Stop T A 770

Birmingham Offce Los Angeles Offce Hartford Offce
Summit Bldg.

MISSISSIPPI
Jackson Offce
100 W. Capitol St.
Stop JK31
Jackson, MS 39269

801 Tom Martin Dr. 300 N. Los Angeles St. 135 High St.
Room 313
Stop 202-D, Room 1520

RM-150-PR Stop 1005LA, Rm. 5119 Stop 219
Indianapolis, IN 46204
Atlanta, GA 30365

Case 1:05-cv-00955-LAS

Birmingham, AL 3521 i Los Angeles, CA 90012 Harford, CT 06103

Augusta, ME 04330

. (205) 912-5631 (213) 576-3199 (860) 756-4555
(317) 226-6332

(207) 622-8528

(601) 292-4800

ALASKA

CALIFORNIA
DELAWARE

(404) 338-8099

IOWA
Des Moines Offce

MARYLAND
Baltimore Offce
3 i Hopkins Plaza BALTIMORE
MARYLAND 2 I 20 I

MISSOURI
St. Louis Offce
Robert A. Young Bldg.

Anchorage Offce

Oakland Offce

HAWAII
Honolulu Offce
210 Walnut St.
Stop 1005-DSM

949 East 36th Ave.

130 I Clay St., # 1540S
300 Ala Moana Blvd.
50089, STOP H-405

Stop A-405

Oakland, CA 94612

Wilmington Offce 409 Silverside Rd. Wilmington, DE 19809
(302) 791-4502
Honolulu, H196850

1222 Spruce Street
Stop IOO5-STL

Anchorage, AK 99508

(510) 637-2703

Des Moines, IA 50309

Document 27-4

(907) 271-6877

(515) 284-4780

(410) 962-2082

St. Louis, MO 63 i 03

~
DISTRICT OF COLUMBIA
(808) 539-2870

ARIZONA
Baltimore Offce

CALIFORNIA
IDAHO
Boise Offce
550 West Fort St.
Box 041

KANSAS
Wichita Offce 271 W. 3rd St., North
Stop 1005-WIC

Phoenix Offce
31 Hopkins Plaza Room 1130
Baltimore, MD 21201

MASSACHUSETTS
Boston Offce
25 New Sudbury St.
Boston, MA 02203

(314) 6 12-4610

Sacramento Offce

MONT ANA
Helena Offce
Federal Bldg., 301 S. Park

2 I 0 E. Earll Drive

4330 Watt Ave.

Stop i 005 PHX

N. Highlands, CA 95660

Phoenix, AZ 85012

(916) 974-5007

Wichita, KS 67202
(316) 352-7506

(617) 565-1857

(602) 207-8240

(410) 962-2082

Boise, ID 83724

ARKANSAS

CALIFORNIA

FLORIDA
Ft. Lauderdale Offce
7850 SOUTHWEST

(208) 334-1324

MICHIGAN
KENTUCKY
Louisvile Offce
600 Dr. MLK Jr. Pi

Stop 1005-HEL Helena, MT 59626

Detroit Offce
McNamara Federal Bldg.

(406) 441-1044

Litte Rock Offce

San Jose Offce

ILLINOIS
Chicago Offce
230 S. Dearborn St.
Stop 1005-CH1

Filed 04/28/2006

700 West Capitol St.

NEBRASKA
477 Michigan Ave.
Federal Bldg, Room 622
Rm. 1745

55 S. Market St., HQOO04

Omaha Offce

Stop i 005 LIT

San Jose, CA 95113

Little Rock, AR 72201

(408) 817-6850 (954) 423-7677

6TH COURT Plantation, FL 33324

Louisville, KY 40202
Chicago, IL 60604

Detroit, MI 48226

(501) 324-6269

(502) 582-6030

(31) 628-3670

1313 Faram Street Stop 1005-0MA Omaha, NE 68102
(312) 566-3800

CALIFORNIA
Jacksonvile Offce
400 West Bay St.
STE 35045

COLORADO

FLORIDA (cont.)

LOUISIANA

MINNESOTA

(402) 221-4181

Laguna Niguel Offce

Denver Offce

ILLINOIS
Springfield Offce
320 W. Washington St.
Stop 1005SPD
Springfield, IL 6270 I

New Orleans Offce
600 South Maestri PI.
Stop 2

St. Paul Offce
316 North Robert St.
Stop i 005-STP

24000 Avila Road

NEVADA
Las Vegas Offce
4750 West Oakey Blvd.

600 17th St.

Page 5 of 24

Room 3362

Stop 1005 DEN

Laguna Niguel, CA 92677

Denver, CO 80202

C:T A:SE/IT:JAX
Jacksonville, FL 32202

New Orleans, LA 70130
(504) 558-3001

St. Paul, MN 55101 (651) 312-7999

STOP: I 005-L VO

(714) 389-4804

(303) 446-1012

Las Vegas, NV 89102

(904) 665-1000

(217) 527-6382

(702) 455-1241

Notice 1214 (Rev 7/2001)

NEW HAMPSHIRE

NEW YORK

Portsmouth Offce

Manhattan Offce

OREGON
TENNESSEE
VIRGINIA
Richmond Offce

Portland Offce
Nashvile Offce
80 I Broadway
1220 S.W. 3rd

Federal Offce Bldg.
400 North 8th St.

290 Broadway

SERVICE CENTERS Andover Fresno
Service Center
Taxpayer Advocate

Service Center
Taxpayer Advocate

80 Daniel St.
Stop 22

7th Floor

Room 316
Richmond, VA 23240

Portsmouth, NH 0380 I

New York, NY 10007
Nashville, TN 37203

Stop 0-405 Portland, OR 97204
P.O. Box 9055
Stop 121
Stop 01

P.O. Box 12161 Fresno, CA 93776
(559) 443-7582

(603) 433-0571

(212) 436-1011

(503) 326-2333

(615) 250-5000
(804) 916-3501

NEW JERSEY

NORTH CAROLINA PENNSYLVANIA
TEXAS
Austin Offce
300 E. 8th St.
915 2nd Ave.

WASHINGTON
Andover, MA 01810

Springfield Offce

Greensboro Offce
Philadelphia Offce
600 Arch St.
Pliiladplia, PA 19106

Seattle Offce
(978) 474-5549
Stop W-405

955 S .Springfield Ave.

320 Federal Place

Springfield, NJ 07081
Stop l005-AUS

Rm.125
(215) 861-1304
(512) 499-5875
(206) 220-6037
Austin, TX 78701

Atlanta
Service Center
Taxpayer Advocate

Kansas City
ServÎCe Center
Taxpayer Advocate
P.O. Box 24551

(973) 921-4043

Greensboro, NC 27401

Seattle, WA 98174
P.O. Box 48-549 Stop 29A

(336) 378-2180

Case 1:05-cv-00955-LAS
Stop 1005-KSC, Annex 10
Kansas City, MO 6413 1

NEW MEXICO
PENNSYLVANIA
TEXAS
Dallas Offce
1100 Commerce St.

NORTH DAKOTA
Pittsburgh Offce
1000 Libert Ave.

WEST VIRGINIA
Parkersburg Offce
425 Juliana St.
Parkersburg, WV 26101

Albuquerque Offce

Fargo Offce
Pittsburgh, PA 15222
10th Flr,MC1005 DAL

Doraville, GA 30362
(770) 936-4500

5338 Montgomery Blvd N.E.

657 2nd Ave. N.

(816) 926-2493

Stop 1005 ALB

Stop 1005-F AR

Albuquerque, NM 87109

Fargo, ND 58102

(412) 395-5987
(214) 767-1289
Milwaukee Offce

Dallas, TX 75242

(304) 420-6616

Austin
Service Center
Taxpayer Advocate

Memphis
Service Center
Taxpayer Advocate

(505) 837-5505

(701) 239-5141

WISCONSIN
310 West Wisconsin Ave.

P.O. Box 934
Stop 1005-AUSC

P.O. Box 30309AMF
Stop 13

NEW YORK
RHODE ISLAND
TEXAS
Houston Offce
1919 Smith St.
Stop 1005-HOU

OHIO
Providence Offce
380 Westminster St. Providence, RI 02903

Document 27-4

Albany Offce

Cincinnati Offce

Stop 1005-MIL

Austin, TX 78767
(512) 460-8300

Memphis, TN 38130

Leo O'Brien Federal Bldg

550 Main St.

Milwaukee, Wi 53203
(414) 297-3046

(901) 395-1900

Room 617

Room 3530

i CLINTON SQUARE

Cincinnati, OH 45202
(401) 525-4200
(713) 209-3660
Houston, TX 77002

Brookhaven
WYOMING
Cheyenne Offce
5353 Yellowstone Rd.

Ogden
Service Center
Taxpayer Advocate

Service Center
Taxpayer Advocate

Albany, NY 12207

(513) 263-3260

(518) 427-5413

P.O. Box 960
Stop 1005CHE
Stop 102

P.O. Box 1640
Stop 1005

NEW YORK

OHIO
SOUTH CAROLINA UTAH
Columbia Offce

Brooklyn Offce
1835 Assembly St.
MDP 03

Cleveland Offce

Salt Lake City Offce
50 South 200 East
Stop 1005 SLC

Cheyenne, WY 82009
(307) 633-0800

Holtsville, NY 11742
(631) 654-6686

Ogden, UT 84402
(801) 620-7168

i 0 Metro Tech Center

1240 E. Ninth St. Rm. 423
Columbia, SC 29201
(803) 253-3029

Filed 04/28/2006

625 Fulton St.

Cleveland, OH 44199

Brooklyn, NY 11201

(216) 522-7134

Salt Lake City, VT 841 ii
(801) 799-6958

Philadelphia
Service Center
Taxpayer Advocate
Taxpayer Advocate

T AXP AYERS LIVING Cincinnati ABROAD/ U.S. TERR. Service Center

(718) 488-2080

NEW YORK
Aberdeen Offce

Buffalo Offce
Stop 1005-ABE

OKLAHOMA

SOUTH DAKOTA
115 4th Ave. Southeast
Aberdeen, SD 57401
(605) 226-7248

Oklahoma City Offce

VERMONT
Burlington Offce Courthouse Plaza
199 Main St.

AlC International 7 Tabonuco St. Rm 200 San Patricio Offce bldg
Guaynabo, P.R. 00966

P.O. Box 1235

P.O. Box 16053

201 Como Park blvd

55 N. Robinson

Stop I1-G Cincinnati, OH 45201
(859) 292-5316
Burlington, VT 05401

DP #1300 Philadelphia, PA 19114
(215) 516-2499

Buffalo, NY 14227

Stop 1005 OKC

Page 6 of 24

(716) 686-4850

Oklahoma City, OK 73102

(405) 297-4055

(802) 860-2089

or P.O. Box 193479 San Juan, Puerto Rico 00919-3479 (787)622-8940 English (787)622-8930 Spanish

Notice 1214 (Rev 71001)

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 7 of 24

Internal Revenue Service

Department of the Treasury

Date: 1 ~ N OV 2003
Gordon C. Weaver
702 Derby Court

fllE COPl

Ta

tifying Number:

Person to Contact:
Leonard Antonio ID # 94-095 i 5

Carson City, NY 89703

Contact Telephone Number:

(510) 637-2590

Dear Gordon C. Weaver:

The enclosed material is furnished to you under the provisions of a power of attorney or other authorization
you have on file with us. For your convenience, we have listed below the name(s) of

the taxpayer(s) to whom

this material relates.

If you have any questions, please contact the person whose name and telephone number are shown above.

Sincerely yours,

Emmett Hanifin

Technical Services Territory Manager lì
Taxpayer(s)' Name(s):

Dean Gordon Potter

Case Number: 3308

Sender: L.O.

Letter 937(DO) (Rev.7-87)

, :i

Case 1:05-cv-00955-LAS
Department of the Treasury Internal Revenue Service
450 Golden Gate Ave.

Document 27-4

Filed 04/28/2006
Form:

Page 8 of 24

1040
Original Tax Amount:

San Francisco, CA 94102

$573 1358.00
Tax Year(s):

1998
Ta ication Number:

Person to Contact:

Date:JUL -1 3 2005
Dean Gordon Potter

Marie Allen, RA
Contact Identification Number:

94-09384
Telephone Number:

P. O. Box 887 Benicia, CA 94510

510.637.3785
Fax Telephone Number:

415.522.6277

Dear Mr. Potter
We've finished lookIg at the inormation you sent us and we've made a decision about your audit

reconsideration for the year(s) shown above.
We've decided to reduce the amount that you owe to $ 431,256.00 . This amount does not include
penalties wetve charged to your account, nor any interest

that has accrued. The attached Form 4549, Income

Tax Examination Changes and Form 886-A, Explanation o/Items shows what we changed. You don't have to
sign and retu Form 4549 to us because we reduced the original amount owed.

payment plan if

If you agree with our decision please pay the amount due now. You can make arrangements to set up a you're unable to pay the amount in full now. Our Publication 594, The IRS Collection Process, has complete inormation about what to do when ýou receive a tax bilL. It also has fuer inormation about the publication with through an installment agreement. We're enclosing a copy of makig monthly payments this letter for your convenience.

you disagree with our decision. You can officially request an appeals You can ask for a meeting should conference by filing a small case request or a formal wrtten protest (which one you fie depends on the amount
we show that you owe). Publication 5, Your Appeal Rights and How to Prepare à Protest If you Don 't Agree,
describes how to request an appeals conference. You need to send us your request withi 30 calendar days of

ths letter's date.

You can also contest our decision without an Appeals conference, In order to do this, however, you have to pay the full amount due and file a claim with the IRS. You must fie your claim withi three years from the date you filed your federal income tax return or two years from the date you paid the tax, whichever date is you do nothg, we have to take action to collect the tax. later. If

r~ ., I

EXHIBIT
Letter 2737 (DO) (9-2000)

!

2

Cat. No. 30801 H

l

Ij

Case 1:05-cv-00955-LAS
Please contact the person whose name appears

Document 27-4

Filed 04/28/2006

Page 9 of 24

at the top of ths letter with any questions you may have.

Thank you for your cooperation.

Marie Alen
Revenue Agent

p.

Enclosures:
Publication 5, Your Appeal Rights and How to Prepare a Protest If

you Don't Agree

Publication 594, The IRS Collection Process
Form 4549, Income Tax EXlaiation Chages

Form 886-A, Explanation afltems

Letter 2737 (DO) (9-2000) Cat. No. 30801H

14

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 10 of 24

Department of the Treasury - Internal Revenue Service

Form 4549A I

Income Tax Examination Changes
55 or EI N

I Page 1
Return Form No:

of

2

Name and Address of Taxpayer

1040
Person with whom examination changes

D. Gordon Potter P. O. Box 887

Name and Title:

Benicia

CA

94510
Income

were discussed.
Period End 12/31/1998

1. Adjustments to

Period End

Period End

a. Itemized Deductions

b. Unexplained Deposits
c.

(10,452.00) (348,390.00)

d.

e.
f.

g. h.
i.

j.
k.
i.

m. n. o.
p.

2. Total Adjustments
3. Taxable Income Per Return or as Previously Adjusted

4. Corrected Taxable Income
Tax Method

(358,842.00) 1,494,584.00 1,135,742.00
SCHEDULE D

Filng Status
5. Tax
6. Additional Taxes I Alternative Minimum Tax 7. Corrected Tax Liabiliy a. 8. Less Credits b.
c.

Married Separate
431,256.00
431,256.00

d.
9. Balance (Line 7 less total of

lines 8a through 8d)

431,256.00

10. Plus

a. Other b. Taxes c.
d.

Tax Liabilty(line 9 plus line 10a - 10d) 12. Total Tax Shown on Return or as Previously Adjusted 13. Adjustments to: a. Special Fuels Credit
11. Total Corrected

431,256.00 573,358.00

b. c.

14. Deficiency-Increase in Tax or (Overassessment Decrease in Tax) (Line 11 less 12 adjusted by 13) 15. Adjustments to Prepayment Credits 16. Balance Due or (Overpayment) (Line 14 adjusted by Line 15) ( Excludinn interest and penalties)
The Internal Revenue Service hais agreements with State tax agencies under

(142,102.00)

(142,102.00)
which information about Federal tax, including increases

or decreases, is exchanged with the States. If this change affects the amount of your State income tax, you should fie the State form.
You may be subject to backup withholding if you underreport your interest, dividend, or patronage dividend income and do not pay the

RGS Version 5. 2 0 . 00 Form CG-4549A
and the tax has been assessed and remains unpaid.

required tax. The IRS may order backup withholding at 31 percent after four notices have been issued to you over a 120-day period

15

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 11 of 24

Department of the Treasury - Internal Revenue Service

Form 4549A I

Income Tax Examination Changes
5S or EI Number

1 Page

2

of

2

Name and Address of Taxpayer

Return Form No:

D. Gordon Potter
17. Penalties
Period End 12/31/199B

1040
Period End
Period End

a. Negligence
b.
c.

(28,420.40)

d.

e.
f.

g. h.
i.

j.
k.
i.

m.
n.

18. Total Penalties
Underpayment attributable to negligence: (1981-1987) A tax addition of 50 percent of the interest due on underpayment will accrue until paid or asse~sed Underpayment attributable to fraud: (1981-1987) A tax addition of 50 percent of the interest due on underoavment wil accrue until oaid or assessed Underpayment attributable T¡:x Motivated Transactions TMT interest will accrue and be assessed at 120% of underoavment rate in accordance with IRC 66211c\

(28,420.40)

0.00

19. Summary of Taxes, Penalties and Interest: a. Balance due or Overpayment Taxes - Line 16, Page 1 b. Penalties (Line 18, Page2)-computed to 06/09/2005 c. Interest (IRC§ 6601)-computed to 07/09/2005 d. TMT Interest- computed 07;09/2005 on TMT underpayment e. Amount due or refund (sum ipf lines a, b, c and d) Other Information:

(142,102.00) (28,420.40) 0.00 0.00 (170,522.40)

The above adjustments reflect a full abatement of previously assessed "Unexplained Deposits" (in the amount of $348,390.00) and a partial abatement of previously assessed .Itemized Deductions" (in the amount of $36,498.00).

Examiner's Signature:

Employee 10: Office:

Date:

Marie Allen
RGS Version 5.20.00

94-09384 San Francisco

06/09/2005
Form CG-4549A

I~

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 12 of 24

Page of 2
Substitute for
Department of the Treasury - Internal Revenue Service

1. Office Symbols:

Form 5278
2. Name(s) of Taxpayer(s)

Income Tax Examination Changes
3.

SE:S :E:CAA:SAC2:2

D

Notice of Deficiency
Settlement Computation
Other (Specify)

D. Gordon Potter

0 0
5. Form Number

4. TIN

1040

6. Court docket number

7. Adjustments to Income
a. Itemized Deductions

Year:

12/3/1998
(10,452.00) (348,390.00)

Tax Years Ended: Year:

Year:

b. Unexplained Deposits

c. d.

e.
f.

g.

8. Total Adjustments
9. a. Taxable Income

(358,842.00)

b. As shown in:

0

Preliminary letter dlated

o Notice of deficiency date

D Return as filed 10. Taxable Income as Revised
11. Tax
12. Alternative Tax, If Applicable
13. Corrected Tax a. 14. Less

1,494,584.00
1,135,742.00 431,256.00

Liabilty

431,256.00

Credits

b.

(Specify) c.
15. Balance (Line 13

less amounts on lines 14a -14c)

431,256.00

16. Plus

a.
b.
c.

17. Total Corrected Inco~i¡Tax Liabilty
(Line 15 plus total of lines 1 a through 16c)

431,256.00
573,358.00

18. Total Tax Shown on Retljrn or as Previously Adjusted 19. Adjustment to: a. Credit - Federal Tax Paid on Fuels
b.

c.

.

20.

Increase in Tax or (Overassessment - Decrease in Tax)

(Line 17 adjusted by Lines 8 and 19)

(142,102.00)
(28,420.40)

21. Additions/Adjustmentsto the Tax:
Negligence

SEE ATIACHMENT FOR NOTICES AND OTHER INFORMATION
Form CG-5278

i~

Case 1:05-cv-00955-LAS
Taxpayer: D. Gordon Potter

Document 27-4

Filed 04/28/2006

Page 13 of 24
Page 2 of 2

llN:
OTHER INFORMATION

Tax

Periods: 12/31/1998

The Int~rnal Revenue Service has agreements with State tax agencies under which information about Federal tax, including increases or decreases, is exchanged with the Statis. If this change affects the amount of your State income tax, you should fie
the required State form.

You may be subject to backup withholding if you underreport your interest, dividend,

or patronage dividend income and do not pay the required tax. The IRS may order
backup withholding at 20 percent after four notices have been issued to you over a 120-day period and the tax has been assessed and remains unpaid.

1g

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 14 of 24

Name of Taxpayer: D Identification Number:

otter

Total

06/09/2005 5.20.00

1998 - FORM 6251 - ALTERNATIVE MINIMUM TAX COMPUTATION
1. Total Adjustments ¡md Preferences 2. Tax Table Income (from Form 1040, line 37) 3. Net Operating LosS Deduction 4. Itemized Deduction Limitation (from Schedule A Worksheet)
26,095.00
1,135,742.00 0.00 ($33,674.00)

5. Combine lines 1 through 4
6. Alternative Tax Net Operating Loss Deduction
7. Alternative Minimum Taxable Income 8. Exemption Amount

1,128,163.00

0.00 1,150,663.00 0.00
1,150,663.00

9. Subtract line 8 frorrline 7 (if ° or less, enter 0)
10. If line 9 is $175,000 or less ($87,500 or less if married filing sepl3rate) multiply line 9 by 26% 11. Alternative Minimum Tax Foreign Tax Credit
12. Tentative Minimum. Tax (Subtract 11 form 10) 13. Regular Tax Before Credits (less Foreign Tax Credit) 14. Alternative Minimum Tax (before credit)
15. Empowerment Zone Employment

318,272.00
0.00

Credit
less line 15)

318,27200 431,256.00 0.00 0.00
0.00

16. Net Alternative Minimum Tax (line 14

EXEMPTION WORKSHEET (Line 8)

A. Exemption amount based on filing status B. Alternative Minimum Taxable Income (line 7)
C. Enter $112,500 ($150,000 if married fiing jointly or qualifying widow(er), $75,000 if married filng separate) D. Subtract line C from line B
E. Multiply line D by 215%

22,500.00 1,150,663.00 75,000.00 1,075,663.00 268,916.00 0.00

F. Subtract line E from line A (if zero or less, enter 0)

iq

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 15 of 24

Name of Taxpayer: lD Identification Number:

otter
Total

06/09/2005 5.20.00

1998 . FORM 6251 - CONTINUATION, USING MAXIMUM CAPITAL GAINS RATES

COMPUTATION OF LINE 10 WHEN SCHEDULE D IS COMPLETED

1. Amount from Form 16251 Report, line 9
2. Amount from ScheQule D Report, line 22 (refigured for AMT) 3. Amount from Schedule D Report, line 20 (refigured for AMT)

1,150,663.00

4. Add line 2 and 3
5. Amount from Schedule D Report, line 17 (refigured for AMT)
6. Smaller of line 4 or .Iine 5 7. Subtfact line 6 from line 1 8. If line 7 is $175,000 or less ($87,500 if MFS) multiply line 7 by 26%. Otherwise, multiply line 7 by 28% and subtract $3,500 ($1,750 if MFS) from result 9. Amount from Schedule D Report, line 31 10. Smallest of line 1, 4, or line 9

27,037.00 0.00 27,037.00 27,037.00 27,037.00 1,123,626.00
312,865.00 0.00 0.00
0.00 27,037.00 0.00 27,037.00

11. Multiply line 10 by 10%
12. Smaller of line 1 or ¡line 2

13. Amount from line 10
14. Subtract line 13 from line 12 (not less than 0)

15. Multiply line 14 by 20% 16. Amount from line 1 17. Add lines 7,10, and 14 18. Subtract line 17 from line 16
19. Multiply line 18 by e5%

5,407.00 1,150,663.00 1,150,663.00 0.00
0.00 318,272;00

20. Add lines 8, 11, 15" and 19
21. If line 1 is $175,000 or less ($87,500 if MFS) multiply
. line 1 by 26%. Otharwise, multiply line 1 by 28% and

subtract $3,500 ($11,750 if MFS) from result

320,436.00 318,272.00

22. Smaller of line 20 or 21, enter here and on line 10 of Form 6251 Report

~o

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 16 of 24

Name Of Taxpayer: D
Identification Number:

otter

Total

06/09/2005 5.20.00

1998 - PERSONAL EXEMPTION WORKSHEET
1. Multiply

$ 2,700.00 by the total number of exemptions

2,700.00

claimed on Form 1040, line 6e
2. Adjusted Gross Income
3. Limitation based on Filing Status
1,184,723.00

93,400.00
1,091,323.00
0.00

4. Subtract line 3 from line 2

5. Divide line 4 by $2,500
($1,250 if marrieçl flUng separate)

6. Multiply line 5 by 2% and enter the result as a decimal
7. Multiply line 1 by lin~ 6
8. Deduction for exem~tions (Subtract

0.00

0.00

line 7 from line 1)

0.00

Note: If Line 4 is more than $122,500. or ($61,250. if married filling separately), a deduction for

exemptions cannot be taken.

~I

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 17 of 24

Name Of Taxpayer: D
Identification Number:

otter

Total

06/09/2005 5.20.00

1998 . SCHEDULE A -ITEMIZED DEDUCTIONS
PER RETURN
PER EXAM

ADJUSTMENT

1. Medical, dental and insurance premiums 2. 7.50% of Adjusted Gross

0.00
114,983.00

0.00
88,854.00

0.00

Income

3. Net Medical and Dental

Expense 4. Taxes 5. Home Interest Expense
6. Investment Interest

7. Other Interest Expense 8. Total Interest Expensei
9. Contributions

10. Casualty and theft Losses
11. Miscellaneous deductions subject to AGI limit 12. 2.00% of Adjusted Gross

0.00 28,487.00 47,597.00 6,035.00 536.00 54,168.00 0.00 0.00
1,590.00

0.00 28,487.00 47,597.00 6,035.00 536.00 54,168.00 0.00 0.00
1,590.00

0:00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

Income
13. Excess Miscellaneous

30,662.00
0.00

23,694.00

deductions
14. Other Miscellaneous

0.00 0.00 48,981.00

0.00 0.00 (10,452.00)

deductions
15. Total itemized deductions

0.00 38,529.00

(Sum of Lines 3,4,8, 9,10,11,14, and 151e$s
any applicable limitation)

ITEMIZED DEDUCTIONS WORKSHEET - PER EXAM
A. Total of

lines 3, 4,8, 9¡ 10, 11, 14, and 15 B. Total of lines 3, 6, 10, (plus any gambling
losses included on Iin$ 15)
C. Line A less Line B

82,655.00
6,035.00 76,620.00 61,296.00 1,184,723.00 62,250.00 1,122,473.00 33,674.00 33,674.00 48,981.00

D. Multiply the amount on line C by 80%
E. Adjusted Gross Income from Form 1040 F. Itemized Deduction Lii!itation G. Line E less Line F

H. Multiply the amount or) Line G by 3%
i. Enter the smaller of Lihe 0 or Line H

J. Total Itemized Deductibns (entered on line 16 above)

Ja

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 18 of 24

Name of Taxpayer: D Identification Number: :

tter

Total

06/09/2005 5.20.00

1~98 - SCHEDULE D - CAPITAL GAINS AND LOSSES

1. Short-term capital gain or loss
2. Short-term capital

loss carryover

3. Net Short-term Gain or Loss (Add line 1 and 2) 4. Long-term capital gain or loss
5. Long-term capital gain or loss carryover 6. Net long-term Gain or Loss (Add line 4 and 5) 7. Sum of lines 3 and: 6 - Net Capital Gain or Loss loss limitation 8. Capital

9. Capital Gain or Loss - As Corrected 10. Capital Gain or LO$s - Per Return
11. Line 9 less line 10' - Adjustment to Income

CORRECTED CAR~YOVER

1.

0.00 0.00 0.00 30,375.00 0.00 30,375.00 30,375.00 0.00 30,375.00 30,375.00 0.00

12. Short-term Carryover to Subsequent Year 13. Long-term Carryov'r to Subsequent Year

0.00 0.00

COMPUTATION OF ALTERNATE TAX

14. Taxable Income
15. Smaller of line 6 ot line 7 16. Form 4952, line 4ei
17. Subtract line 16 fram line 15
18. Combine line 3 andl Total

28% Rate Gain (not less than 0)

19. Smaller of line 18 c¡nd Total 28% Rate Gain
20. Unrecaptured Section 1250 Gain
21. Add line 19 and 201

22. Subtract line 21 from line 17 (not less than 0) 23. Subtract line 22 frdm line 14 (not less than 0)

24. Smaller of line 14 qr 21,175.00 .
25. Smaller of line 23 or line 24

26. Subtract line 17 frqm line 14 (not less than 0)
27. Larger of line 25 or line 26 28. Tax on amount on line 27 29. Amount from line ~4

30. Amount from line 23
31. Subtract line 30 frqm line 29 (not less than 0) 32. Multiply line 31 by 10%

33. Smaller of line 14 or line 22 34. Amount from line 31
35. Subtract line 34 fram line 33 (not less than 0) 36. Multiply line 35 by 20% 37. Smaller of line 17 or line 20 38. Add lines 17 and 27

39. Amount from line 14
40. Subtract line 39 fram line 38 41. Subtract line 40 frdm line 37 42. Multiply line 41 by 125% 43. Amount from line 114

44. Add lines 27,31,35, and 41 45. Subtfact line 44 frqm line 43 46. Multiply line 45 by f8% 47. Add lines 28, 32, 36,42, and 46 - Alternative Tax

1,135,742.00 30,375.00 3,338.00 27,037.00 0.00 0.00 0.00 0.00 27,037.00 1,108,705.00 21,175.00 21,175.00 1,108,705.00 1,108,705.00 425,849.00 21,175.00 1,108,705.00 0.00 0.00 27,037.00 0.00 27,037.00 5,407.00 0.00 1,135,742.00 1,135,742.00 0.00 0.00 0.00 1,135,742.00 1,135,742.00 0.00 0.00 431,256.00

o?j

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 19 of 24

United States

of America

Department of the Treasury

Internal Revenue Service
Date: August 29,2005

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other Specified Matters for D. Gordon Potter, Social Security Numbers: and covering United States Imdividuallncome Tax for the period ending December 31, 1998

under the custody of thisi offce.

IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this offce to be affxed, on the day and year first above written.

p-A~~
~
8

By direction of the Secretary of the Treasury:

David R. Martin Chief, Accounting Control/Services Operations

Catalog Number 19002E

5 3
J

: EXHIBIT

j4

Form 2866 (Rev. 09-1997)

Case 1:05-cv-00955-LAS Document 27-4 Filed 04/28/2006 Page CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -D GORDON POTTER

20 of 24

EIN/SSN:

TYPE OF TAX: U.S. INDIVIDUAL INCOME TAX RETURN

FORM: 1040 TAX PERIOD: DEC 1998
DATE

ASSESSMENT, PAYMENT, ASSESSMENT OTHER DEBITS CREDIT DATE (23C, (REVERSAi) (REVERSAL) RAC 006 ) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - -. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

EXPLANATION OF TRANSACTION

ADJUSTED GROSS INCOME

1,533,113.00
TAXABLE INCOME

1,494,584.00
10-17-1999 RETURN FILED & TAX ASSESSED 82221-289-86113-9 199944 04-15-1999 WITHHOLDING & EXCESS FICA 04-15-1999 EXTENSION OF TIME TO FILE

77,131.00 72,043.00

11-15-1999

EXT. DATE 08-15-1999

04-15-1999

SUBSEQUENT PAYMENT

5,800.00

08-15-1999
11-15-1999
10-17-2000

EXTENSION OF TIME TO FILE EXT. DATE 10 - 15- 1 999
REFUND

(712.00)

RECEIVED POA/TI A
UPDATED POA/T I A

12-11-2003

02-26-2004 ASSESSMENT STATUTE (XPIR DATE EXTEND TO 04-1$-2004

ADDITIONAL TAX ASSE$SED BY EXAMINATION AUDIT DEFICIENCY PER DEFAUl T OF 90 DAY lETTER 29247-477-00094-4 200412
04-05-2004 RENUMBERED RETURN 29247 -4 77 - 00094-4
QUICK ASSESSMENT IRC 6662 ACCURACY paNALTY

0.00

04-05-2004

99,245.40

03-16-2004

29251-076-13301-4
FORM 4340 (REV. 01 -2002)
PAGE
1

Jr

Case OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS Document 27-4 Filed 04/28/2006 Page CERTIFICATE 1:05-cv-00955-LAS - - - _.- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - D GORDON POTTER

21 of 24

EIN/SSN:

TYPE OF TAX: U. S. INDIVIDUAL INCOME TAX RETURN

FORM: lO~O TAX PERIOD: DEC 1998

DATE

DATE (23C, (REVERSAi) (REVERSAi) RAC 006 ) - - - - - - - - - - - - - - - - - - - - - - - - - - - - -. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -CREDI T

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS

PAYMENT,

ASSESSMENT

QUICK ASSESSMENT

29251-076-13301-~
INTEREST ASSESSED

496,227.00
114,294.42

03-16-2004
03-16-2004

200~1~
08-30-200~ MODULE IN FEDERAL PAYMENT LEVY PROGRAM 10-08-2004 INTENT TO LEVY COLLECTION DUE PROCESS NOTICE LEVY NOTICE ISSUED
0~-15-200~ OVERPAID CREDIT APPLIED

1040 200312

3,161.00

11-05-2004 LEGAL SUIT PENDING 11-12-200~ FEDERAL TAX LIEN

12-06-2004 FEES AND COLLECTION COSTS 10-07-200~ INTENT TO LEVY COLLECTION DUE PROCESS NOTICE LEVY NOTICE ISSUED

28.00

FORM 4340 (REV. 01-2002)

PAGE

2

d~

Case 1:05-cv-00955-LAS Document 27-4 Filed 04/28/2006 CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS
- - - - - - - - - - - - - - -- - - - - - - -- - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - -D GORDON POTTER

Page 22 of 24

EIN/SSN:

TYPE OF TAX: u.s. INDIVIDUAL ~NCOME TAX RETURN

FORM: 1040 TAX PERIOD: DEC 1998

DATE

DATE (23C, (REVERSAi) - - - - - - - - - - - - - - - - - - - - -- ---- -- - - - - - - - - - - - - -- - - - - - -- - - - - - - - - - - - - - - - - - -- - RAC 006- )- -- - - - -- -

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS (REVERSAL)

PAYMENT,

ASSESSMENT

CREDIT

10-12-2004 INTENT TO LEVY COLLiECTION DUE PROCESS NOTICE RETURN RECEIPT SIGNED

12-06-2004 MODULE REVERSED OUT OF FEDERAL PAYMENT LEVY
PROGRAM

03-14-2005 UPDATED POA/TIA

03-16-2005 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT
06-21-2005 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENT

300,000.00

54,500.00

07-12-2005 07-25-2005 07-29-2005 08-11-2005

UPDATED POA/TI A

AMENDED RETURN FILEÐ 49277 - 61 4 - 00495-5
AMENDED RETURN FILED 49277 - 61 4 - 00496-5
LEGAL SUIT PENDING

03-16-2004 Statutory Notice of Balance Due 04-19-2004 Statutory Notice of Balance
05-24-2004 Notice of
Balance D~e

Due

FORM 4340 (REV. 01-2002)

PAGE

3

J'l

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS - - - - - - - - -. - - --- - - - - - - - - - - - - - -- - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - -- -D GORDON POTTER

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 23 of 24

EIN/SSN:

TYPE OF TAX: U.S. INDIVIDUAL lNCOHE TAX RETURN

FORM: 1040 TAX PERIOD: DEC 1998

DATE

ASSESSMENT, PAYMENT, ASSESSMENT OTHER DEBITS CREDIT DATE (23C, (REVERSAi) (REVERSAi) RAC 006 ) - - - - - - - -- - - - - - -- - - - - -- - - - - - - -. - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - -06-28-2004 Statutory NotIce of Intent to Levy

EXPLANATION OF TRANSACTION

FORM 4340 (REV. 01-2002)

PAGE

4

~~

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -D GORDON POTTER

Case 1:05-cv-00955-LAS

Document 27-4

Filed 04/28/2006

Page 24 of 24

EIN/SSN:

TYPE OF TAX: U.S. INDIVIDUAL rNCOME TAX RETURN

FORM: 1040 TAX PERIOD: D~C 1998
- - - - - - - - - -- - - - --- - - - -- - - - - - - - ~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

BALANCE

352,133.82

- - - - - - - -- - - - - - -- -- - - -- - - - -- - -. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT TO THE TAXES SPECIFIED IS A T~UE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND ALL ASSESSMENTS, ABATEMENtS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED PAYMENTS, AND THE ASSESSED BA~ANCE RELATING THERETO, AS DISCLOSED BY THE RECORDS OF THIS OFFICE 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
PRINT NAME:

CERTIFYING OFFICaR:j;¿~ ~
David R. Mar

TITLE:

c~t kOOOOMg Coo~~eMC~ ~~oom
CS/SP - F : 19 (Rev. 10)

DELEGATION ORDER:

LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE Ð8/25/2005

FORM 4340 (REV. 01-2002)

PAGE

5

dq