Free Reply to Response to Motion - District Court of Federal Claims - federal

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 1 of 31

No. 05-743 T (Judge Francis M. Allegra)

IN THE UNITED STATES COURT OF FEDERAL CLAIMS ______________ ELWOOD J. LEBLANC, JR. and JANICE L. LEBLANC, Plaintiffs, v. THE UNITED STATES, Defendant. ______________ APPENDIX B TO REPLY BRIEF FOR THE UNITED STATES IN SUPPORT OF ITS MOTION TO DISMISS THE COMPLAINT ______________ NATHAN J. HOCHMAN Assistant Attorney General DAVID GUSTAFSON STEVEN I. FRAHM KAREN SERVIDEA Attorneys Justice Department (Tax) Court of Federal Claims Section P.O. Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 616-3423 (202) 514-9440 (Fax)

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 2 of 31

TABLE OF CONTENTS Exhibit No. 15 Page B-1 Description Plaintiffs' Schedule K-1, Partner's Share of Income, Credits, Deductions, etc. for the November 30, 1987, taxable year of Agri-Cal Venture Associates Plaintiffs' California Schedule K-1, Partner's Share of Income, Credits, Deductions, etc. for the December 31, 1988, taxable year of Agri-Cal Venture Associates Plaintiffs' Schedule K-1, Partner's Share of Income, Credits, Deductions, etc. for the 1991 taxable year of AgriCal Venture Associates Plaintiffs' Schedule K-1, Partner's Share of Income, Credits, Deductions, etc. for the 1993 taxable year of AgriCal Venture Associates Plaintiffs' Schedule K-1, Partner's Share of Income, Credits, Deductions, etc. for the 1994 taxable year of AgriCal Venture Associates Plaintiffs' Schedule K-1, Partner's Share of Income, Credits, Deductions, etc. for the 1995 taxable year of AgriCal Venture Associates Plaintiffs' Schedule K-1, Partner's Share of Income, Credits, Deductions, etc. for the 1996 taxable year of AgriCal Venture Associates Plaintiffs' Schedule K-1, Partner's Share of Income, Credits, Deductions, etc. for the 1997 taxable year of AgriCal Venture Associates Plaintiffs' Schedule K-1, Partner's Share of Income, Credits, Deductions, etc. for the 1998 taxable year of AgriCal Venture Associates Plaintiffs' Schedule K-1, Partner's Share of Income, Credits, Deductions, etc. for the 1999 taxable year of AgriCal Venture Associates Excerpts from U.S. Partnership Return of Income of AgriCal Venture Associates for the 1992 taxable year Source Plaintiffs' counsel Plaintiffs' counsel Plaintiffs' counsel Plaintiffs' counsel Plaintiffs' counsel Plaintiffs' counsel Plaintiffs' counsel Plaintiffs' counsel Plaintiffs' counsel Plaintiffs' counsel Plaintiffs' counsel

16

B-4

17

B-6

18

B-9

19

B-11

20

B-13

21

B-15

22

B-18

23

B-20

24

B-23

25

B-26

B-i

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 3 of 31

Defendant's Exhibit 15

B-1

Case ~ Schedule K - 1
(form 1 065) ~

i-~---

1:05-cv-00743-FMA Document 22-2 ~ Partn 's Share of Income,

Filed 02/15/2008 4 of Credits, )eductions,Page 0"49 31 etc. N~,

00129
1&45-0099

noparlm.ai 01 ii. Tr....ry

Ini.,nil R.venlt Serviu

DE C . 1 1986 , and endin NO V. 30
NO

For calendar year 1986 Dr fiscal year

Partner's identif in number ~
Pilrtner's name, address. and zip code

1981

129

B

PiIner's slie of liabilities

1986
(il ERd .1

Nonrecourse . . . . . . S. .....__.__...m.h.....h...'...~..,..?:.?q__~.
Other. . . . . . . . . s ........H...h...........~l.?..~g9...

METAIRIE LA

ELWOOD J. LEBLANC, DR & MRS 5005 YORK STREET

C What type of entity is this partner?~ ...............i..N.~).y)..p..y.AL....
o Ellter partner's percentage of:

Partnership's identifying number"

Partnership's name. aOdress. and zip code

70001 33-01BQ4b1

III Belore durene
gr lermlnaliOl

ProUt shuing __...........n__..........

% HH...........Ö~.Z.0'3.3Öõ'~i.

mr % 0.203300%

AGR I -CAL VENTURE ASSOC I A TES C/O AMCOR CAP I TAL

~r~:~fIrn9 ::::..::::::::::::::::..:.::.::::....:::: :.ro::::::.:.....::. '~:;::?:9.:~.~ 9:t):~

5000 BIRCH ST., EAST TWR STE 610 NEWPORT BEACH

CA 92660

E IRS Center where partners'J tiled return ~ ...............n......R~S.Nq.L...ÇA.. ...................
F Tax Shelter Registration Number ~.~.~.?.~i.9.9.c.~..3..l.........m
G( 1)(F.Y. Pllrtnerships onlvl Did the pariner's ownership interest in the

A 11) Is partner a general partner? . , . . . . , , . NO
(F.Y. Partnerships only) If "yes" 10 Question All):
/21 Does partner materially panicipate In the trade or business activlly(leS)

plrtnership increase after Oct 22, 1 986? 0 YES 0 NO
If yes, attah statement.
(2)(F.Y. Partnerships only) Did the partner~~rt or ,!~lre a

included III lines la, 7, 10, and 127. . . . . , . . ,-. r-, LJ YES UNO

new activity after OCI. Z2 1986'. . U YES U NO
If yes, aUach Slalement. (See page 12 of the Form 1065 Instructions.l
lei Drdiiirr Income (lDS$1 !rDm tine II
below

13) Does partner actively participate in the rental real estate activity(iesl included in Iines 1b and 11d?, . . . . . . . .. YES NO

H Reconciliation of partner's capita! accunt (a' Cipilil iccoinl ii beginning 01 yeOf (bl Cipii.i co_iributl4 dwring yea,

-43 380.
Idl Income nol ¡iclud.d in column leI, leI Lossos nol Included In cDlumn (cl,

plus DO"IIUbl. Income plus u.,lIowRbl. deductiDns

3 405.

379.

(t Wilhdriwils and dislrlbwllons

(91 Cipilil OCCDunt II end 01 ~.ir

Caution, Refer to IJtached Pallner's InsrruclÍons for Schedule K.1 (form 10(5) before enrering information from this schedule on )lour Ulx r~urn.

-39 596.

(a) 0 Islbtive M.e Item
1a

-¡ ::
=Ql

Ordinary income (loss) . b Income or loss from rental real estite activityliesl. (F. Y. Partnerships
onlv)

ii

(b)jmount

3,405.

/c) 1986 1040 filers ent", the amount in colUMn (bl on:

Sch. E, Part ii, col. (e) or (f)

~W.~M~~Jii~lWfrl~~~~¡~t!~~9

c

Income or loss from other rentalactivity(iesl. (F.Y. Partnerships only)
me not reported elsewhere on Schedule K-1. (F.Y. PartnerShips onlv)
Portfolio lOCO

E

d

.:

0 u 2
3

~~~¥¡i£~lij¡~~~l~ffUæ~ill~~~nli~

368.

Sclld.i. K-l CForm 10661 l( See Pinn... In51r~tl.ns IDr )

Guaranteed payments Dividends Qualifying lor exclusioii

4
5

Ù '" ¡
-i 0 t Q ..
:: c:

6 7 8
9

Net shorl-term capital gain Voss) Net long-term capital gain (loss) Net gain lloss) under section 1231 lather th8l due to casualty or the ft) .
Oth er
Char Itabl e COrTtr i bu iions

V

/

7
11.
i

5ch. E. Part ", column If)
Sch. S, Part H. line 4
Sch. D. line S, col. tf Dr (g)

5ch. D, line

12, col. (f) or (g) 1

Form 4797, line

lEaler on ipplicablelínu 01 vou, reurnl

See form 1040 IM1ruciions
Scn.dule K-I (Form 108b) ( s... Piriier's Insir.clion& ior)

Q)'-

Expense deduction i or recovery property Isection 119).

10

Olher

IEnter Dn Rpplic.blelinu of your relurnl

l1a
.. ..
i:

Credit for income tax withheld

b Low-income housing credit (F.V. Partnerships only) .
Qualified rehailitation expenditures related to rental real estate lIctivity(iesf ships only) (attach schedule) IF. Y. Portner
Credit(sJ related to rental real esta1e activity(ies) other than 1 lb and 11 C

See Form 1040 inwuchons
~d%tt~~M$.?';'i",j;~~¡H:~My,~mi
~~~::=.~:. ~.m=::~:;?:~~~~~~;;1~i. . $:::m):~

=i

\
)
Schefule k-l IForm 1066) ( See Pirtner's InslrutliQ~s fOr)

Ol

()

..

d

~l'tIi,*limltl.~~¡~\1~f~.
: . '~" s? . ~JWiMm?1;~' ....i¡~~/. Vt.;:::.~~.."r:;~~li~¿;~ x~'. ~~~..~*~ :.~ .,:Z.:~:.~~:::~§ 'm ;¡;:&.+.. ~~.: .~::~.

(F. Y. Partnerships onlv) (attiich schedulel

e
12

Creditfs) related to rentalactivity(iesl other than

l1b,

nc, and 11d

(F, Y. Partnerships only) (attach schedule)

/
(hltr on IPpliCRble lines 01 younelurnl

Other credits

Ul E e
Ql

:=l~ CI Q.Q)

13 a Net earnings (loss) from self-employment

b GrOSS farming or fishing income.
e Gross nonfarm income

Sch. SE, Part r
) ( See PRrl.,r's 'nstrucllons 101 ) Schedule t-l (fo(m 10661

For Paperwork RiduetionAct Notic:e, s'ii F.orm 1066Instrc:tIns.

Schedule K-1 (Form 1065) .1988
9&-2398893

B-2
000264

....".. ..~~.... _,... _,,_ ri¥__ _ _ r'f "__

. 33-~8946î. 1:05-cv-00743-FMA Case
Schedule k-i'iFørm ID8r. 11986)

~ .
Q)

'-T\i' VV

'"

Document 22-2

Filed 02/15/2008

00129 Page 5 of 31
leI

(.l Dlsñb~iv al_ It.m
14 a For property placed iii service~e ~,i,c:~et~d deprecation on
nonrecovery real propert or 15-. 18-. or 19-year real property.
b For property pl.ced in service before 1987, acclerated depreciation on

(b) Amount

in* th. amount In

l88S '040 fil...

Pegi

çoklmn lbl Dn:

Form 6251, line 4c

leased personal property or leased recovery property other than 15-,

r

i.

lB-, or 19-year real property. . .
c Depreciation adjustment on property pi

Q)

.. '"
: E Q) el

iced in service after 198 .

form 6251, line 4d
i (S" Penner's l,slruclloni

..Q.I)( II

d Unadjusted plSsive loss (F.Y. Partnerships only) .
e Depletion (other than oil and gas). ....

r Schiduli ~-1 (F'r.. l066

Form 6251, line 4i
See Form 6251 insuuciio See Form 62511nStructio

(1) Gross income from oil. giS, and geothermal properties
12) Deductions allocable to oil, gas. and geothermal properties.
9 l1) Qualified investment incoe included in Schedule K-1, line 1a

(21 Qualified investment expenses included in Schedule K-l, line la.

Schedule ~-llf.rm 10M
l (See Panner's .nurucllons

'"
'"

h Other.
15 a Interest expense on:
(1) Investment debts incurred before 1:2 /17/69 .

Cl ..

Form 4952, line 1
I Form 4952, line i r,
¡ Form 4952. line t

~

¡¡

(2j Investment debts incurred before 9/1 I /75. but after 12/16/69
13) Investment debts incurred after 9/10/75 .

.=
'"
)(

E II

b (1) Investment income included in Schedule K-l, line 1a .
(2) Investment expenses included in Schedule K-1. line 1a
\ (See Pmnltr's Insiruclions

CL =-

c (1) Income from "net lease property..
121 Expenses from "net lease property". . .
f Schedule k-l (f,rm I06!

16 a

Q)

le Cl
'Q¡

~

Type of income _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ b Name of foreign contry or U.S. possession _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ e Total gross income from sources outside the U.S. (att.ach schedule)
d Total applicable deductions and losses (attch schedule) .

Form 111&. Check boxe

.t, Form 1116, Part ii
Form 111 S, Part ii

Form 1118, Part ii

5 i.

e
f

Total foreign taxes (ched one): ~ D Paid 0 Accued.
Reduction in taxes available for credit (¡ittach schedule) .

Form 1116, Part H

Form 1 I 16, Piirt ii
Form 1 I I Instr ctions

9 Other (attach schedule .

,¡

~ 17 Other items and amounts not included in lines 13 through 169 and 18

Õ that are required to be reported separately to you A 18 Properties:
a Description of property

B

.. :i 0._
u "0 CD '" ci ..

CL

(State whether recovery or nonrecovery property. If

...-

- c

l, 0_

- CD

g E ....& II

whether regular percentage method or section 48q) election used,) . b Date plõlced in service
c Cost or other basts
d Class of recovery prop-

recvery propert. state

v¡ ~

:i Ol

;.-:¡ 0
CL

~ ..

erty or original estimated
useful life.

e Date item ceased to be in-

vestment credit property

B-3

000265

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 6 of 31

Defendant's Exhibit 16

B-4

.

YEAR

.1988

CasePartner's 5íiare of 1:05-cv-00743-FMA

Deductions, Credits, etc.
YEAR

Document Income, 22-2

Filed 02/15/2008

CALIFORNIA Page 7 of 31

SCHEDULE

K-1 (565)¡
MONTH
YEAR

For taxable or income yeiir beginning

Pertner's identlf In number"
Partner's name. address. state and zip coe

1988

, and ending

DEC.
this partner a general

1988

PARTNER NO 128 A Is

parter? . . . Dyes (KNo

B Partr's shire of liabilities:

META1RIE,

ELWOOD J. LEBLANC, DR & MRS 5005 YORK STREET
LA

Nonrecurse $
Other. . . . . . . .. $
41 ,6100

70001

C What type of entity is this p.rtner?
o Is this partner a California resident?

.. I ND I V I DUA~

Pirtnership's identifying number" 33-0189461
Partnership's name. address. state .nd zip coe

. DVes OO~o
Ult End 01 ~It

E E nte p.rtner's

AGR I -CAL VENTURE ASSOC I A TES

percent.ge of
Profit sh i ring .

ii B.lort d.c..... Or I.r.tn.lion

2301 DUPONT DR STE 510 IRVINE

CA 92715
H Reconciliation of perner's caitliccount:
ld) Incoa. noi iieluded In colimn eel,

Loss sh.ring .
Ownership of clpit.l

% %

0.2036,,.
O. ,203 %

0.203 %

F Check here if this p.rtnership is . publicly traded pàrter~
for federal purpoes IS defined in IRe Section 469(k)). tl

G Che here if this is an amended Schedule K-1 . . .0
(iI tRp!.al accaiil it begiuiog of yiir (bl Cipllil conlrib-itd darIng y.ir

lcl Incoiie iitssl from Iift.~ I. 2, 3 RAd 4 b.law

. -39 107
pl.~ unlu.bli inco.e
(el LoS$s nil Iiclided i. cølu... Ic),

6 316
ILL Withdu,..is iid dtSlrlbuliou
191 CRprlRI RCCOI.I iI end 01 y.ir

pi us unallo.ible deduclians

345
Ci) Distributive share item
federal Schedule K-1 (1065)

C.ution: Refer to P.rter's instructons for Schedule K-1 (565) befoe enterin information from this schedule on yor tax return.

-32 446
ldl Califonia

(b) Amount from

Ie) C.lifonia .djustment

amount. Combine (b) and Ie)

1 Ordin.ry incme IIo$s) from trade or business activityiesl
2 Net incoe or LOS from rental real estate activity(ies) 3 Net income or loss' from other rental activityies)

5 829

-148
42

o

,8 9

4 Porolio inco lloss);
. Inteest. .

-1 e 4 4

b Dividends. . . .

ii

C Royalties . . . .

¿
.E

~

d Net capital g.in Clos) .
e Other potTolio income (loss)
5 Guarinteed payments. . . .

lI

g ~

6 Net giin (lossl under IRC Section 123 i (other thin due to caSUllty or theftl:

a Gain (loss) from residentii' rentil and farm property held fo
moe th.n one year but not more than five ye.rs. . . .

b Gain (Joss) from residentiil rentl and farm property held to

more thin five yeirs
c Other gain (loss). 7 Other . . . . . .

345

Schedule K-1 (565) 1988 Side 1

B-5

000243

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 8 of 31

Defendant's Exhibit i 7

B-6

'" ,I

~.._.
. "...",.

", '. .."...., ," ,....,.'" Case .

1:05-cv-00743-FMA

SCHEDULE K-1
(Form 1066)
InlernRI Revea.e Serviçe

Partner.. Share of Income, Creditsi L ~ductions,."Etc,
. For calendar year

Document 22-2

Filed 02/15/2008

00671 Page 9 of 31

~ s.. sep..t. In$.uotion$. It OMB No. 1 &4&-U099

Oepiiiiient .01 the Treuu.iy

1991 or tax year .ils. . and end 109 ~. li.
t,¡. "

1991

~artner'5 identifying number ~
Partner's name. address. ind Zip'code

JI C Whai type of entity is this parloer? I ND I VIDUAL
o i~ t~l~ partner a ~ domestic or a O'f~~'~;g~ ~art~~r'; "H
... ,

ELWOOD J. LEBLANC, DR & MRS 5005 YORK STREET METAIRIE LA 70001
Partnership's identifying number ~ Partnership's name. address. and zip cod

:E IRS Center where PilrlnershiPfiled . .

, ~ FRESNU, CA ' . return,............................................................ ..... . .......... .....
..

33-0189461
.. " .l.l~:..

F

Enter partner's percentage of: (i)Belore çhi.ye
or lerminalion

li)"E!d of

yeii

~, .~.~:;

AGR I -CAL VE NTURE ASSOCIATE'Sf 5.2300 ENTERPRISE WAY COACHELLA
CA
A

Prolll 'hoOny .
loss Shiiiiig

l

.... ........-... °k ..............."........ %

9~2ci?3()() 1,1.
............................... ~o

0...2033001,

OVln:rship,
01 (ipil.i

'Y.

a¡~?9.~.3.q 9 ~/.

92236

Gl1ITax shelter registration number ~~.6?tiJ...q(:9c3:i..
(2lTvpe of tax shelter ~. ....... .....a...... 16

15 this partner a general partner?

....~~:... B

Partner's share of liabilities:

Nonrecourse . .. . S
Qualified nonrecourse financingS

"~ .;

~

H

Check here ii tnis partnership is a publicly iraded parlnerShiPOI
as defmed in section 469(k)(21 . . . . . . . . .

Othe r ...,.. s
til Ciipiiil account ai
beginning 01 year

:::::::::::.:..:.::..:.::::;~::,.i.fI::
I i

Check applicable

J Analysis of partner's capital account:
ibl C.pinl cDnUibuted

duriiig yur

lcl Pinner's .lIiiie 0.1 lines
J, 4, 7. Foro,106&,

(..i b'ililrawais aq4 dls,lrlbUllons
i

1.1 Copi,.1 occoonl " end o~
year I,ombioe columni 1.1 1

Schedule M-Z

Ihr ou yh idli

-

-18,682.
fal Distibutive share Item
1

7,68tJ¡
1

Ii

-10,999.
\C1 "~~~I~' li~'~~i~~ii:rl~\h~on;

. ~

Ordinary income (loss) from trade or business aciivities

"-

(bl Amount

(',906...)
Schedule K-I (Forii ior.~i; ( See P~Ú'el's In.truclions I~i )
i

2

Nei income (/ossl from rental (eal estate activities.

2
3
':'~'~':':--'-:':':':'l :,:.;.:.:.;.:.:~.;.'

Vì '"

=
v E 0

0

3 Nel income Hoss) from other rental activities 4 Portfolio Income jlos5): iI Interesi
b Dividends.

4a """""1

4b
4ç 4d

~

/' /'
..

'.

823.

Sch. B. Part .1. line 1 Sch. B, Pøri Ii, .line 5
5ch. E. Pa(ll, 'Ii~. 4'. . ,

ç Rovalties .

.:

\.

d Net shori-term capilii 9ain (loss) e Nel long-term capital gain (Iossl f Other portfolio income (loss), 5 Guaranteed payments to partner.

4e 4f
5

/'

16.

Sch. 0, line 4. (:ob'ff~~r'~)

Sch. O. line 11, cui..il) o,'-IQÌ ,I .
IEnlel OR .ppliC;bIE linè:~'1 YOb¡r~~;j+.

6
7
: '

Net gain (Iosslunder section 1231 (other ihan due. to casualty or theft)

6
7

Other,
i

,,

- 62 . Schedule 1..1 Ilorn. \116&', . ¡..:."
l( Seo Poriii(,'\ln,lruclions lor)!

I (Eni;r on apPlic8~le line 01 yo~r i';i~;:~~:

,'," U II :i c 'C 0

8

Charitable contributions

.

. ..-j l/ c
~ E

9 Q).10 Q'"
11

Section 179 expense deduction.

DeduCIIOn$ related to portfolio income.

Other.
b (11 (21

1.2a Interest expense on investment.debts. . , . . . , '.

QI ~~

Investment income included on lines 4a ttrough 4f abov:e .
Investment expenses included on line 10 i!bove .

. . .,
.'

8
S
..¡

J ~~;A,line 130r 14 . i

. 'f

1\;

';i

10:

. .... ';' . . ) t'" r,""~, ,,,'''"',,'.: )

',~cli&~Ble k-l iform 10&&):

12a
b(1) bIZ)

839.
J

Form'49S'2, Iin~'l

- .E

Schedule X.1. (for.i LO~&): ( S..e PIlDeI'S '.fiutrwctions I~r.) ,

..' " 1
..

138 Credit for income t8! .wirtheld. . . . . . . . . . . . . .

13a

. b low' income housing credit .; .Î ~'l!l* ~¡.-"*
i , i ,,,. .,,,'" """, """mOl,, too ."''''1 "".. " .n", ..,." '~
(2) Other than on.hne 13b(l) for property placed in service before'..
(3) from u.lion 421))(5) pinner~hlps lor properly pliced in service .fler i. . ....

li(1) .
b(3) b(4)

,
'/

( See l"rtniii'S 'ns,1raclLo.lls lor) Sch.dij~..'i- i (Form 1086)

..
,

",

:i
II

'b(Z)

\

.. (.

Q)

(4) Other than on line 13b(3) for properly placed in service after 1989 c Qualified rehiibilitBtion expenditures related to rental real estate activities

/
\ /

Form 8586. line 5

13c
Schedule KIForøi 1 U661 ( -See P8rlner'~tInlltociion. lOt)

d Credits (other thn credits shown on lines 13b and 13cf related to rental real &~~~ 13d estate activities.
e Credits related tõ other rentalactivitíes

14

Other credits

13e 14

For Piirwork Reduction Act Notle, se Form lOBS Inatructions.

B-7

K788 SDI.dul. K-1 (Parm 1085) ,..,

000209

91UB30 tl/23/11

33,.O'1~9461 . Case 1:05-cv-00743-FMA Sçhe~ul, K-I'(form tlJtiól (1 SS 1)

Document 22-2

Filed 02/15/2008
(bl Amount

Page 10 of 31

00677

PG9~ i

1.1 Disributiv at.ro itom

e c

i..

.mount In column 'lb) on
Sch. SE. Section A or B

(ç) 1040 fi.. 0l~ tho ¡

~ Q - t
VI g,

QI &J

, 5 a Net ~arnin9s (I0$s) from self-employment. . . . . . . . . .

"'-

b Gross farming or fishing income. .'. NO.T . APPL,.I CA~LE.
c Gross nonfarm income. . . . . . NOT. APP,L,I CAlH,.E,

15a 15b 15c
l~J~~

L (See PeUher's InsiruClions hr..)

Sthedul. K-I (Forlil08~1.,

)( J6 a Accelerated dereciation of real property placed in s'lirv!ce befre; " l- ..

"Q E

i: ~

-c .. c
F'

~~

b ACCler¡ted depreciation of leased personal p~op.prty placed in

1987 . . . . . '. . '. '6a

,
ISee Partner's Instructions
ior Schedule K -1 IForm

Wtlt
1Gb

.. Gl

service before 1987 . . . . . . .,.
c Depreciation adjustment on property placed in service .ter 1986

.. ~

't C.

e .. Il'" :i Q) ... ..
ci

CI ai

d Depletion (other than oil ind gas) ..... " .

e (1) Gross income from oiL. gas, and geothermai"r;'&erties.

t Other . . , . ¡. ,
17 a
c iota

(2) Deductions ."ocable to oil, gas, 'and geothe~mal properties

16c 16d e(1) e(2)
16f i

1065) and Instructions fdr Form 6251.)

..
~

TyPe of income ~ .... ..._....._....................... ......::..:............ ...h...................... b Name of ioreign country or U,S. possès?\öñ ~ '~.....::';...:........................
i gross income trom sources outside the U.S, (aTrach :;chedu!el

Form 1116, c;~c~i bo'xes~

l-

11

~.:-.....~:~.."".....&.'
'. 'qj

. d Total applicable deductions iind losses (attach schedule)

~ II
..

.e Total foreign taxes (check one): ~ D Paid D AccrU~d:
f Reduction in taxes available tor credit (6friich :;chooulel 9 Other forei n tax information (iittach scheulel
18 a Total expenditures to which a section 59(e) election may apply

17c. 17d 17e 17f . 179

1 ','

J Form 1116. Parl ~

Form 1116, Part II.
Form 1116. Part ii~ See Iniirucilons '0' Form l11i6.
i~See Partner's .~:

9

w .i ..

b Type of expenditures ~. ............. .... ........... .................
19 R&capture of low-incme housing credit a From section 421)J15) partnerships
19a 19b

llnsÚuction~. J.o,
. I Schedule K - 1

J. (Form 1065).

b Other than n line 19a .

I For~: 8611 n~~ 8

2.0 Supplemental information required \0 be reponed separately to each partner (attiich add/rio",! schedules if more space is n~ed):

."

¡

8
E
Is

.. .=
¡¡

.. c
E

4)
cu

Q.
VI

. :i

Q.

.........................................................................................................,:............................:'.......................................:..............................:....................:.....

__ n... n. .un, ,.. .~, ..~._. .__. . .n. ....__......... ...... "'_..................... ................... ........ ..... ....... ....

..
"

._.....~........n...'.........._.

..

....................\........................................."..........................................................................................................
'. -~

H188

B-8

ap.O~,~31 ll1ar91

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 11 of 31

Defendant's Exhibit 18

B-9

rClU:=1 ~ '¡lIörl' OJ income, ..reaiis, up'"uctlonsi Etc. OMB No. tS45~0099 Case 1:05-cv-00743-FMA Document 22-2 Filed 02/15/2008 Page 12 of 31 (Form 1065) ~ se aepell InatcUons. Ooparlmonl of the Troasi.y 19931
. Parr's Identi Ing numbe
Inl..n..1 Revenue service

,19

¡

P.tnershl 's Identi In numbe'" 3 3 - 0 189 461

Parner's name, address, and zip code

METAIRIE, LA 70001

ELWOOD J. LEBLANC, DR. AND MRS. 5005 YORK STREET

AGRI-CAL VENTURE ASSOCIATES 52300 ENTERPRISE WAY COACHELLA, CA 92236
F Parne's share 01

Partnership's name, address, and zip code

A This partner Is a 0 geneal parer ~ limite paor
o limited liabilit company member

B What type of entity is this partner ... IND IVIDUAL
C Is this partner a æi domestic or a 0 foreign partner?

Nonrecure _ . . . . . . . . . . . , . . . , . . . . . . . $ i
Qualified nonrecourse financing ." . . . . . . $

libilties (se instrucni¡):

o Enter partner's percentage. or termination yearof of- (lBefore change (l1'End

Other. . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4 i ~~
G Tax shelter registration number. . .. ~ 8626 i 0006 3 ~
H Check here if this parnership is a publicly 1raded parership as defined In section 469(k)(2) . . . . . . . . . . . . . . . . . . . . . . , . . _ 0
Chec applicable boxes: (1) 0 Fina K-l (2) 0 Amended ~-1

Profit sharng . . .. _ . .. . . , . % 0 . 2 0 3 3 % Loss sharing. . . . . . . - . . . . . % 0 . 2033 %

Ownershipofcapital...... % 0.2033%
E IRS Center where partnershlp filed return: FRESNO J Anal is of partner's capita account:
i: C'pUlil account at

. beginning of year

lI Capllal eonlrlbuled

dur lng year

-8235
(a) Distributve share ¡tern
1

fc Partner's shae of lines 3,4, and 7, Form 10&£ Schedule M-2

(d) W ilhclawal. il d dlstributlons

l- CapllalaccØ\nl at.nd of

year (combint eOlum"~ (a'
IhrougVi (d) I

3972

(

-426
4463 i
amount In coiumn ( ) on:
See Partner's Ins lruc

(c) 104 file enterl the

Ordina income (loss) from trade or businessacliVlöe. . . . . . . . . . . . . . . . .
Net income (loss) from renlal rea estate activiies . . . . . . . . . . . . . . . . . . . . .

t

2

3
4

Net income (loss) from other rental activities . . . . . . _ . . . . . . . . . . . . . . . . . . Portolio income (loss):

Schedule K-l (Form 1 (l65~

liors fOl

Income (Loss)

b Dividends.....,.............................................. c Royalties.....................................................
d Net shor-term capital gain (loss). . . . . . . . . , . . . . . . . _ . . . . . . . . . . . _ . .. .

a Inteest................... _ _ . . . . . . . , . . . . . . . . , . . . . . , . . . . . . . . . .

37 Sch. B, Part I, line 1
Sch. B, Par II. ~ne 5 Sch. E. Part i, line 4 Sch. Do line 5, coli. (f) ~ (g)

e Nellong-term caital gain (los) . . . . . . . . .. . . . . . . . . . . . . .. . . . . .. . . ..
f Other portfolio income (loss) (alt. schedule). . . . ... . . . . . . ,... _ . . . . . . . .
6 Guaanteed payments to parne. . . . . . . . . . , . . . . . . . . . . . . . . . . , . . . _ . . 6 Net gain (loss) unde setion 1231 (othe than due to casualt or theft)... . .

Soh. D. line 13. col. (f) ¥ (g)
Enler on applicabie line of Yl'r ratui

. ¡

1 SChedUle K-l (form t!lIl).

\ See Partnef'. Inltrucllqne for

7 Othe income lOSS) (attch schedule) . . . . . . . . . . . . . . . . . . , . . . . . . . . . . .
8 Charitable contributions (see instructions) (attch schedule) , . . . . . , . . . . . .

(i;nter on applicable lIne cfotS relu

Sch. A. line 13 or 14
L See Partner's instrucll~ns fOl
) SChedule K-i (form ltl8S).

Deøuc- 9 Section 179 exnse deduction. . . . . . . . . _ , . . . . . . . . . . . . . . . . . . , . . . . .

tions 10 Deductions related 10 porolio Income. . . . . . . . . . . . . . . . . . . . . . . . . . , . . .

11 Other deductions (attch schedulo). .. . . . . . ." . . . . . . . ... . . . . . , . , , ..
Invest- 12 a Interest exnse on invetment debts. . . . . . . . . . . . . . . . . . . . . . . . . . . . , ,

Inteest 2) Investment expense Included on line 10 above. . . . . . . . . . . . . . . . . . .
b Low-income housing credit:

mont b (1) Investment income Included on lines 48, 4b, 4c, and 41 above. _ . . . . ..
13 II Credit tor Income ta withhed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . .
(1) From see tlon 42~)() partnerships t or property plac. d in service before 1000. . . . . . .
(2) Olher lllan on line l3b(1) for properly placed In service before t 090 .. . . . . . . . . . .
(3) From section

37 )

Form 4952, line l
Soe Piirlner's In!lrUCllc!n. for
SChedule K-1 f'or tP65'.
,

See Partner's II\llrucll .ns for
Scheclule K-l \Form 1 6S~

42()() parlnershipi fa property placed In service after 1919. . . . . . . .

Credit

(4) Other lhan on line 13b(3)for property placed In servleoafler 1989. . . . . . . . . . , , , .

i '",m '58, II.. ,

c Qualified rehabilitation exenditures related to rental real estate

activiti (see instructions) . . . . . . . . . . . . . . . . . . . . . . . , . . _ _ . . . . . . . . , . .
d Credits (othe than credits shown on line l3b and 130) relate

to rental real estate activi (see Inslr.). . . . . . . .. , . . . . . .. .. . . . .. . . . .. e Credits relate to other renta actVIti. . . . . . . . . . . . . . . . . . . . . . . . . . . . _ .
14 Other credits see Instructions). . . . . . . . . . . . . . . . . , . . . . . . . . . _ . . . . . . . .
For Paperwor ReducUon Act Notic, se Instrtions fo Form 1065.

13d 13e 14

Schedule K-l (Form 1065~
I See Partner', In-lruç1iqns for

PARTNER 131
Ha84

Schedule K.1 (FOrm 1065) 1 ~

B-10

000193

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 13 of 31

Defendant's Exhibit 19

B-11

------..-., _.._--._,.-_... .........v, .."".
(Form 1065) . Case
Department of the l,uwy
Intltnal Revene SlIvlÇ:o

1:05-cv-00743-FMA

. See sepaat Instctons. Document 22-2 Filed 02/15/2008 '0 I

Page 14 of 31
,19

For calenᥠy"' 1884 or tax y.. beginning

1994

Partner's ldenU In number
Partne's name, address, and zip code

P-lShI 'i Identl In numbe" 3 3 0 i 8 9 4 6 1
Parneship's name, address, and zip code

METAIRIE, LA 70001

ELWOOD J. LEBLANC, DR. AND MRS. 5005 YORK STREET

AGRI-CAL VENTURE ASSOCIATES 52300 ENTERPRISE WAY COACHELLA, CA 92236
F Parne's share of libilti (see Instructions):

A This partner is a 0 general parne I8limlt patner
o limited liabilty company member
B What type ofenllty is this parner ... In di V id ua 1

Nonrecourse . _ . , , . . . . . . . . . . . . . , , . . . . $
Quaified nonrecourse financing ........, $

C Is this partner a ~ dometic or 8 0 foreign parner
D Ente partns percentage of: (Io~~:~rr;inf~e (iEe"a~ of

Othe. . , . . , . . , . . . . . . . . . , , . . . . . , . . , , $ i 3 2 3 4G Tax she registration n~mbør , . , . ~ 862 6 100 063 1
H Chekhle If this parwshJp Is a publicly ~adEld partnership as defined in secion 46i(k)(2) . , , , , . . . . . . . , , . . . . , . . . . .., OJ

E IRS Center where parnehip flied return: FRESNO
Analysis of parner's capita accunt:
"' Capital account at

J I
eglnnlng of yew
1

Profit shaing , .. . .. .. .. . . 0 . 2 0 3 3 % d. 2 14 3 % Loss sharing. . . . , , . . , . . . . 0 . 2 a 3 3 % 0 . 2 i 4 3 'l

OwnElhip of capital .. , . .. 0 . 2 0 3 3 'l 0 . 2 i 4 3 %

Check applicale boxes: (1) 0 Final K-1 (2) 0 Amended K-l
tc Partner's share of lines 3, 4, and 7. Form 1085 Schedule M-2
(4) Withdrawals aM
dlstrlbut Ions

Cb Capital contributed during year

(8) Capital account at end 01
year (combine COlumns loll

-4263
(I) Distrib utve share itm

2088

Wauh (d'

(

)

-2175

.

Ordinary income (loss) from trade or busines acts. . , . , . , , , . . . . , . . ,
Net income (loss) from rental rel estate activities, . . . , , . . . . . . , , . , , . . . .

2

..2
3

V

/ (b) Amount

(c) 1040 filers ente the i amount In column (b) onl
See Partner's InstrUClions for
ScheduleK-l (Form 1 085~

2200

3 4

Net income (los) from othe rental activities, . , , . . . . . . . . . . , . . . . . . . . . .

Porolio incme (loss):

I
Income (Loss)

Inteest, , . . . . . . . . . . , . . . . . . . . , . . . , , . . . . . . . . . , . . , . . . . . . , , , . , . . .

b DIvidends. . , . . , , . . . . . . . . . . . . , . . . . , , , , , , , , . . . . . . . , . . . . . . . . , . . .

c Royalti. , , . . . . , . . . , , . . . , , , . . . , . . . . . . . . . . . . , . , . , , , . . . , . . . , . , , d Net shor-tem capital gain (loss). . . , , , . . . . . . . . . . , . , . . . . . . , . , . . . . . . e Net long-tem caital gain (los) . . . . , . , , . . . . . . . . . . . , . . . . , , , , , , , , . . 1 Other portolio incme (los) (aU. schedule).. . . .. . . . _. . , . . . . . ... . , . . .
5

lA
4d 4e
41

48",/
4Ç

4

Sch. 8, Par i, line 1
Sch. B, Part II, line 5 Sch. E, Par I, line 4 Soh. 0, line 5, col. (f) or (g) !
Sch. 0, Wne 13, col. (f) or (g~
Ent er on appliCable Iln" of your r,,~U'n.
L

6

Guaanted payme~ to partner . . . . . . . , . . , . , . . . . , . . . , . . . . . . , . , . . , Net gain (loss) under setion 1231 (othe than due to casualty or theft). , ...

5

6

See Partner's In.lrucllons 10' $(heduie K-i (Form 1085). i

7
8

Othe income (loss) (attch schedule) , . . , . . . . , , . . . . , , . . . . . , , . . . . . . . Charitable contributins (se instructons) . , . . . . . . . _ . , . . . . . . . , . . . . , , .
Seon 179 exense deduction. . , . . . , . . , . . . . . . . . , . . . . . . . . , . . . . , , .
Deductions related to porUoNo income, , . . , , . . . . . . , , , . . . . . . . . . , . . . . . Other deductions (attch scheule) . . . . . . . . . , . . . . . . , . . . . . . . . . . , . , . , Inteest expense on Invetment debts. . . . . . . , , . . . , . . . . . . . , , , , , . , . . .

7

Deduc- e tlons 10
11

.

Entei on applicable line of your re~urn.
Soh. A,line 15 or 16
!

II

See Partner'ilniiructions foi

10
11

Inveatment Interest

12.

b (1) Invetment income Included on ~nes 4a 4b, 40, and 4f above. . . . , , , . (2) Invetment expenses Included on line 10 above. . . . . . . . . , , . . . . , , . . b(2) 19. Credit for Income ta withhed . , . . . . . , . , , . , , . . . . . , . . . . . . . . . , . . . . . . ¡(3I , b Low-income housing credi:
(1.
From .ectlon 4201(5) parlner.hlps ler property placed In ...vlce before 18110, . . . . . .

128 bCÜ

./

;/

l
116
4
L

Schedule K-l (Form 1 065~

Form 4952. line 1
See Parlnei-.lnslruolloni fol
Schedule K-l (Ferm 1065~

il
bm
b(2) b(3) b(4)
13c

See Parln'nllnslruclions lot

Schedule K-i (Form 1085). !

(2) Other thin on line 13b(1¡ for property pliced In serVice beforll99 . . . , . . . . . , . , (3) From sechon 42(11(5) paln\lshlps 'or property placed IllR8flc' aller 1988. . , , , . , .

Form 85. line 5

Credits

(4)

Other than on Une 13b(3)tor properly

placed In lervlceaU,r 19as. , . . . , . , . . . , . .

I

c Qualified rehabiltation exenditures related to rental real estate
activities (see instuctions) , . . , . . . . . . , . , , , . . . . . . . . , . . . , . . . . . . . . . , ,
d
Credits (ot than credits shown on line 13b and 130) relted

£f.
.y,...,'l,,'......... ,:~,ì;::.!:.;.:;.:.. f"i''''''''.:.''

to rental real estate actvies (see insk',). . . . , . . . . . , . , . . . . . . . , . , . , . . , ,

e Credits relate to other rentlsclivles. . . . . . . , . . . , . . . . . . , . . . . , . , . . . .
14

Othe credits (se instructions). . . , . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . .

13d 131 14

J

su Parlner'llnltrLilIons 11 Sohedu" K-1 (For.l085).

,

~ ,.

;~
,

For Pepor Reduction Act NaBce, eee Instctions to Form 1066.

Partner i 31

Schedule K-1 (Form l06S) 1994

H884

r...i¡..

B-12

000184

Case 1:05-cv-00743-FMA
, ., ,:. '..~' t...,.., .',. ."

Document 22-2

Filed 02/15/2008

Page 15 of 31

Defendant's Exhibit 20

B-13

"',". l-U'",..ii n- i l-Bnnep~. ~:mare Of income, Credits, Deduc.' ..n8, Etc. Case 1:05-cv-00743-FMA Document 22-2 Filed 02/15/2008 (Form 1065) .. See searate 1r11rona.
Department of tho Treuury
Internal Revenue Service

Page 16 of 31

OM B No. 1645-0099

Pmer'. ldentng numb

,1911, anll.nlling ,11i

1995

Partne's name, address, and zip code

Parershlp'llclnUrylng number .. 3 3 - 0 1 8 9 4 6 i

MADEVILLE, LA 70471
A This partn Is a

ELWOOD J. LEBLANC, DR. AND MRS. 855 SHADY OAK LANE

AGRI-CAL VENTURE ASSOCIATES 52300 ENTERPRISE WAY

Partneship's name, address, and zip code

COACHELLA, CA 922 36
F Partner's share of Wabllll (see instructions): Nonrecourse . . . . . . . , . . . . . . . . . . . . . , . . $

o geneal patne ~ limite patner
o limite liabilty company member

8 What tye of entity Is this parter? ,.. IND IVIDUAL
C is this parner a ~ domesti or a 0 foreign parner?

Qualifed nonrecourse financing ....., . . . $

D Enter parner's pecentane of' (I Before change (iEnll or G .. . or termination ynr

Othe... . . . , . ,. . . . . . .. . . . . . . . . . . . . . $ 7 , 108
Tax shelte registration numbe. . . . .. 862 6 1000 6 3 1
Check hee if this partneship is a publicly traded partnership

E IRS Center where parership filed return: FRESNO
J Anlysis of arner's capital account:
ll Capital account al

Profit sharing . . , . . .. .. . . . % 0 . 2 i 4 3 % H Loss shang. . . . . . .. . .. . . % 0 . 2 1 4 3 % Owneship of capita . . . . . . % 0 . 2 i 4 3 %
- beginning 0' yeilr
ll Capital c ontrlbutell

as defined in seon 469(k)(2) . .. . . . .. .. . . .. .. .. . . .. . . .. 0

Chec applicale boxes:
(1) Partner's sh..e of Iln u
3,4, ana 7. Form 1065

(1) 0 Final K-l

2 0 Amnded K-l
(W Capital account at end of year (combine columns (a) through (d)

during year

Schedule ""-2

(II Withdrawals and distributions

-2 175
(a) Disbibutve share item
1

5,771
6 213

3,596

(e) 104 fiers ente the
amount in column (b) On:
Partner'. Instructions tor
Schellule K-l (Form 1 oe5~ I See pages 5 and 6 0'

Ordinary Income (loss) from trade CI busines activities. . . . . . . . . . . . . . . . .

2

3
4

Net income (loss) from rental real estate activiti. , . . . . . . , , . . . . . . . . , . . Net income (loss) from oth rental actiViti. , . . . . . . . . . . , . . . . . , . . . , . .

Income (Loss)

a Inteest..................,.......,..,........................ b Dividends............,...,..,.........................,.,.... C Royalties.....................".........,.".............,...
d Net short-term capital gain (los). . . . . . . . . . . . , , . . . . . . . . . . . . . . . . . . . , 8 Net long-tem capital gain (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f Other porolio income (loss) (attch schedule) . , . . . . . . . , , . . . . . . . . . . . .

Portfolio income (loss):

6

SCh. B, Part i, line 1 Sch. S, Par II, line 5 I. line 4 Sch. E, Pari

-409

Sch. D, Una 5, eol. (f) or (g) Seh. 0, line 13, col. (f) or (g)
Enter on applicable line 0' Y()Uf return.

5 Guaranted payments to parne. . . . . . . . . , . . . . . . . . . , . , . . . . . , . . . . . .

L See page 60' Partner'. Instr~ctlonsi
I forScheduleK-i (Form 101l5~
Enter on applICable line

6 Net gain (loss) unde secton 1231 (other than due to casualt or theft). , . . . 7 Other income loss attch schedule) . , . . . . . . , . . , . . . . . . . . . . . . . . . . . .
8 Chaitable contrbutions (se instructions) . . . . . . . . . . . . . . . . . . . . , . . . . . .

01 your rei n.

Seh. A,line 15 or 16

Deduc- 9 Setion 179 expense deduction. . . . . . . . . . . . . . . . . . . .. . . . , . . , . .. . .. ,
tiona 10 Deductions related to porlloUo Income. . . . . . . . . . . , . . . . . , . . . . . . . . . . . .

1 See page 7 0' Partner's
llnslruct'ans'or Schedule K-i (Forni 10

11 Other deductions (attch schedule, .. . ... . . . . . . . ..... , , . . . . . .. . . . .
Interest (2) Investment expenses included on line 10 above. . . .. , , . . . . . . . . . . . . 13. low..ncome housJng credit:
(2) Other than on line t3bll)for properiy placed In urvlce before (3) Fromnction 420X5) partnersl¡

Inveat- 12 a Interest expense on invetment debts. . . . . . , . , . . . . . . . . , , . . , . . . . . . . . ment b (1) Investment Income Included on line 4a. 4b, 4c, and 4f above. . . . . . . .

39

Form 4952, line 1
for SChecile K-l (Form 10lSl

6 J See page 7 of Parlner'. InstructIons

(1) From section 420K5) partnerehlp. for property plaellin ...vlce before 1990. . . . . . .

1990 . . , , . . . . . . . .
I F.. 85, ". 5

Ips for property placed in ...vlceatter 1989. . , . . . . .

Credlt

(4) Olher

than

on line 13b(3)lorpropertyplacedlnservlcealter1989. .......,.....

b Qualified rehabUitalion expenditures related to renta real estate

activitis. . . . . . . , . . , . . . . . . . . . . , . . . . . . . . , , . . . . . . . . . . . . . . . . . , . . .
c Credits (other than credits shown on line 13a and 13b) related

to rental real estate activites. . . . . . , . . . . . . . . . . . . . , , . . . . . , , . , . . . . , . , 13c

d Credits related to othe renta aclM, , . . . . . . . . . . . . . . . . . . . . , , . . , . . . , 3d

Instruction. for Sch.dule K-1 (Form 1 065~ i See page 8 of Partner's

14 Other credits ................ . , . . . . . . . . . . . . , , , . . . . , , . . . , . . . . . . 14
For Pepor Reduction Act NoUce, se Instructions fo Form 1005.
KFA

Schedule K-l (Form 1065) 1195

PARTNER 131

PAGE 2 NOT APPLICABLE

B-14

000088

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 17 of 31

Defendant's Exhibit 2 i

B-15

::l;l1~DULi¡ K.-l
(Form 1065)

Case 1:05-cv-00743-FMA

Partner''' Share of Income, Credits, Dedur-:.,ns, etc.
Document 22-2 Filed 02/15/2008
.. Se seplate Inl1icti.

Page 18OM8 No. 1545-00&9 of 31

O.parln.fit ollti. Treasury

Inltrnif Rev,nue SerICI

PlIer'lldentl In numbe
Par's name, address. and zip code

,1_, ancl incllng ,111
P-ll ',leen In numbe" 3 3 - 0 i 8 946 i
Panehip's name, addres. and zip COda

1996

855 SHAY OAK LAE MADEVILLE, LA 70471

ELWOOD J. LEBLAC, DR. AND MRS.

AGRI -CAL VENTURE ASSOCIATES 52300 ENTERPRISE WAY COACHELLA i CA 92236
F Par's shae Of liabilties (se Inslructions):

A This parner Is a 0 general parer ~ limited parne

B What type of enti Is this parne? ... INDIVIDUAL
C Is this parner a ~ domestic or a 0 foreign partner?

o limited liability company member

Nonrecl. . . , . . . . . . . . . . . . , . . . . . , . . $
Qualified nOlVecourse financing . , . . , . . . . $

o Enter partner's ""cenlage 01: (l Belen chinoe tlEnd 0' G ,.- . a lIrmlnltlon year

Other. . . . . , . . . . . . . . . . , , , . . . . . . . . . . , $

Loss shaing.. .. .. .. .. '.. % 0 .2143 %
E IRS Cente where artnership fied return: FRESNO J AnalySis of iiln's Capltaiccount:
"l Capilii account al

Profit sharing . .. . . . .. . . , . % 0 . 2 143 % H

Tax shelte røgislratlon number, . . . .. 8626100063 i
Check here if this parnerhip is a publicy Irade parnerhip

Owneship of capital , . . . . . % 0 . 2 i 4 3 'l

as defined In setin 489(k)(2) . .. .. . .. . .. .. . . . . . , .. . . .., 0
Check a IIcable boxe:
(1) 0 Final K-1

2 0 Amended K-1

beginning of year

CDJ Cailli conlrlbull d

during year

Iin.. 3, 4, and 7. Form 1005,

l=) Partnir'i ihin or
Schidule "'-2

(I Wllhá'iwaii and

tal Capllaliccoul II IOa.,r
yiar (Comblni cokirnn. (i) lhrough (d)

.

3 1596
(e) Distributve share Item

dlltrlb\lIone

6

249
1

./
2

)

9,845

,
2 3
4

Ordinary income (loss) from Irade or busJness aces,....... ....:....

Nel income (loss) from renlal real estate activities .. , . . . . . . . . , . . . . . . . , .

.
b
ç

Income (Loasl

~ Divídends.."........,................."...............".. .
Net Income (loss) from othe renta activies ... , . , . .. . .. . . . . . .. . . .. , .

Porolio incme (loss):

3

In!eesl. . . . . . , . . , . . . . . . . . , . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . .

4a
Cç

Royalts. . . , . , . . . . . , . . , . . . . . . . . . . . . . . , . . . . . . . . . . , , . . . , . . , . . , . d Net shor-term capita gain (lOS). . . . .. . . . .. , . . . .. .. , . . . . .. , . . . . . , . e Net long-tem caital gain (lOSS) .. . . . . . . . . . , . .. . . . . . . . , , . . . . . . . . . . f Other porolio income (los) (attch schedule) . . . . . . , . . , . . . . . , , . . , . . .
5

4b

4i
4e 4t
5

/

// /
/

//

(b~~unt

(C) 104 IlII ente th

6,292
2 4

amount in column (b) 01;
Parlner'e In.lrucllonl fa
Schecile ind , or l su paoei 5K-i (Fam 106S~

,/

Seh. B. Par 1,IIne 1

Seh. B, Par II, line 5 Sch. E, Par 1,Iine 4 Seh. 0, line 5, col. (I) or (0)
Soh. 0, line 13, col. (I) or (g) ~

I

Guaanted payments to parner. . . . , . . . . . . . . . . . . , , . . . . . . . . . . . . . . .
Net gain (loss) unde setion 1231 (other than due to casualty or the).. , ..

Enler Dn appllcible IIn. 01 \lour rii(i.
fa page 'of Parner's 10'5~ ) S.. Sch.duleK-i (FamInitruciio,*

I

.
DeucUona
10
11

7

9

Othe Income (loss) (attch schedule) . , . . . . . . . . . , . . . . . . . . , . . . . . . . . . Chaitable conlributions (se Instructions) . . . . . . . . . , . . . . , . . . , . . . . , . . . Setion 179 expense deduction. . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . , . Deductions relted to porolio Incme. . . . . . . , . . . . . . . . . . . . . . . . . . . . . . Othe deductions (attch schedule) . . . . . . . . . , . . . . . . . . . . . . . , . . . . . . . .
Inteest exense on Investmenl debts. . . , . . . . . . . . . . . . , . . . . . , . . . . . . . b (1) Investment Incme InclUded on Hne 4&, 4b, 4c, and 4f above. . . . . . . .

.

7

Enter on appllc.bla IIna of irourrli(Jrn.
Sch. A,line 15 or 16

t
10
11

Investmen. Interest

12.

128

b(l)

/'

/.49
6

L SeaSche~1o K-i (FamIneu-ueiion, la pagel 01 p¡rlnir', 1085i

Form 495, line 1
la pige 7 or Parlner', 10e5i L see Schedule K-i (Fam Initruelloni

13. Low-income housIng credit I (
(1) From lecUon 42VXS) pMtnenhlpa fa property placid ¡rlS'rvic. belor. 1_, . . . . . . 111)

(2) Investment exens Included on line 10 above. . , . . . . . . . . . , . . . . . . -l /

(2) Other Ihan on IInll3a(l)ICl properly pllcid In .ervlci b.la. 1880 .....,....,. "2)

(3l

From lie Olher

lion 12()(-S)parlner.hlplla properly pllced In iorvic. alter 18U. . . . . . . .
on line 13a(3jfaprop.rtypliidlnlerlceaftirilllll. ...,.........

Credits

8(3)
'.W.NlNoV,', ¡.".:.:.".;.,~.:¡.

(4)

Inan

b Quanfied rehabilittion expenditures relalad to rental rea estate
c:

........ I..

1(4)

l F"m ... ... ·

activitis......,..,.,..,......,..........,.....,.,......,..,. .

Credits (otter than credits shown on line 13a.and 13b) related to rental rea estate activiti. . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . , . . . . d Credits related to other renta activiti. . . , . . . , . . . . . . . . , . . . . . . . , , . . . .
14 Oth credits ......... .....0......... _,. .... I.................. For Plpor ReductJn Act Notice, 1M Inatucona fO Fom 1011.
KFA

æÆ 130
....v.....,...".

13b

InllrullDn' lor

13d 14

l ... ".. ,,".i_',

kti.clleK-1 (Fam 1085).

Schlle K-1 (Form 1015) 1Hl

PARTNER 131

PAGE 2 NOT APPLICABLE

B-16

000 i 64

0'-'''' -..ru V c:i~ 1 Ul\J: ...:::UC1A'JES

Case 1:05-cv-00743-FMA Document 22-2 Filed 02/15/2008 Page 19 of 31 1996 PARTNER'S SHARE OF INVESTMENT IN PASSTHROUGH ENTITIES

33-0189461

Note: The amounts on this schedule are proVl e
Partiier'i Name

'dor Ind' ana purposes oniy. These amoun are alreadv include on Schedule K-l, paoes 1 & 2. ocma ., ti i Is
AND MRS.
Employ..
Identlfle.tlon No.

ELWOOD

J.

LEBLAC, DR.

I Parlner's IdenU'leltíon number

Name of Pasathrough Entity
A

Type of Entity

Chec box If fully dls- i

B C

0

RACHO

LAKE VALLEY REALTY PARTNERS TEXAS FARM VENTURERS DIXIE VENTURES - 86
CALI FORNIk

PARTNERS-II

33-0253264 74-2339000 33-0178161 33-0199973
A

PASSIVE PASSIVE PASSIVE PASSIVE
Passthough Entities
B

POse In current V-

0
0 0 0

Ordinary income (loss) from trade oc business activities . , . . . . . . . .

Net income (loss) trom rental real estate activIties. , , . . . . . , . , . . . . Net income (loss) from other rental activiti. . . . . . . , , . . . . . . , . . .
Interest. . . . . . . . . . . , , . . , . , , . . , . . , , . , . . , . . . . . . . . . . . , . . . . .

-11

-2
2

C

i9
4

0

i

250
,

..
i)

Dividends. . , . . . . . . . . . . . . . . . . . . . . . , . , . . . , . . . . . . . . . , . . . . . Royalties . , . . . . . , . , . . . . . . , . . . . . . , , . . . . . , , , . . . . . . , . . . . . ,
Net short-term capital gain (lOss). . .. , . . . . . . , . . . . . . , , . . . . . . . .

Net long-term capital gain (loss) . . . . . , . , . . . , . . . . . . . , . , , . . . . ,
Other poclfolio income (loss) . . . . . . , . . . . , , . . . . , , . , , . . . , , . . . . Guaranteed payments. . . . . . . . , . . . . . . . . , , . , , , . . . . . . . . . . . , , Net gain (loss) under se. 1231 (other than due to casualty or theft) . Other income (loSS) , , , . . . . , . . . . . . . . .. . , . , , . . . . , . , , . . . . , , .

T
i

Charitable contributions. . , . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . .

.i

Setion 179 expense deduction, " " . . " .. ..........., . , ....
Deductions related to porolio income, . . , . . ., .......... " . , ..

Other deductions. . . . . , . . . . . , . . . . . . . . , . . . . . , . , . . . . . . . . . . .
Inteestexensa on investment

,

debts , .,...."....,.........,

Low-income housing credit:
(1 ) From nctlon 42(1)(S)pirlnershlps for prD¡erly placed In urvlci before 1990.

4 9!

(2) Other property placed In service bo'or. 1 Q90. . . , . . . , . . . . . . . , . . , . .

(3)

From section 42(1)(5) partnerships for property placed In service all.. 1989 properly pliced In Iltvice

,.

(4) Olher

iller 1ll9"......,.............

Qualjfied rehabiltation expenditures related to rental real estate act . Othe credits related to rental real estate activities. , . . . . . . . , . . . . ,

i Credits relate to oth9f renta actl\ties. . . , . . . . . . . . . . . . . . . . . . . . Work Opportunity Credit. . . . . . . , . . . . . . . . . . . , . , . , . . , , . , . . . .
Orphan drug credit . a 0 . . . , . . . . . . ~ . . . . . . . . . . . . . . . . . . . . . . . . Credit foc Increasing resch . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . Disabled access credit. . . . . . , . . . . , . . . . . . . . . . , . . . . . . , , , . . . .

,

!

Enhanced Oil recover credit. . . . . . . . . . . . . . . . , . . . . , . . . . . . . , ,
Empowerment zone employment credit. ..., ......,... .. ... ...

Credit for employer Soc. Se. ta paid on cein employe tips. . , ,
Other credits ....................... -................... Net earnings (loss) from self-employment. . . . . . . . . . . , . . . . . , . , ,
- Gross farming Of fishing income, . . . . . . . . . . . . . . . . . . . . . . , . . . . .

Gross nonfam income, , , .. . . , . . .. . . , . . , . . . . , . . . . . . . . . . . . .
Depreciation adjustment on property placed In sece aft 198. . .

Adjusted gain oc loss. . . . . . . , . . . . . , , , . . . . . . . . . . . . . . . . . . . . .
Depletion (other than oil and gas) . . , . . . . . . . , . , . . . . . . . . . . . , . ,

Gross Income from oil, gas Of geothmal propees. . . . . .. . . . , . . Deductions allocable to oil, gas or geothemal properes. . . . , . . , .

AC.E, depreciation adjustment, . . . , . . . , . . . . . . . . , . . , . . . . . . . . AC.E. adjusted gain oc (loss). . , . . . . . . . . . . . . . . . . . . . , . , . . . . . . Accel. depreciation on real propety placed in se before 1987. .

Ac, depr, on leased pesonal prop. placed in sece befoe 1987.
Othe adiustments and ta preferenc items. . . . . . . , , , . . . . , . . . .

PARTNER 13 i :

ELWOOD J. LEBLAC, DR. AN MRS. B-17

000165

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 20 of 31

Defendant's Exhibit 22

B-18

,- __liil "V~J
Ooparlmont 01 lho Tr.o.ury lnternil Revenue Service

Case 1:05-cv-00743-FMA

Document 22-2

~ see Hpiat Instructions.

Filed 02/15/2008

Parer's identifying num

Partner's name, address, and P code

Parershl 's idenU ing number'" 3 3 - 0 i 8946 i
Partnership's name, address, and zip code

,1997, and ending ,19

Page 21 of 31

1997

ELWOOD J. LEBLANC i DR. AND MRS.

MADEVILLE, LA 70471
A This partnei is a 0 general parner ~ Iimlled partner
o Umfted liabilit company member
B What type 01 entiy is this partner? ... Individual

855 SHADY OAK LAE

AGRI -CAL VENTURE ASSOCIATES 52300 ENTERPRISE WAY COACHELLA, CA 92236
F Partner's share of liabilities (see instructions):
Nonrecourse . , . . , , , . . . . . . , . . . . . . . . . . $

C Is this partner a ~ domesti or a 0 foreign parne D Ente partner's percentage 01' II) Belen change \lI)End Of
Profit

Qualifid nonrecourse financing ..... , . . . $ Other. . . . . . . , . , . . , . . . . , . . . . . . , . . . . . $

Loss sharing, , . . . . . , . , , . . 0 . 2 i 4 3 % 0 . 2 i 5 9 0 i 0/
Ownership of capital , . . . . . 0 . 2143 % 0 . 2 i 5 9 0 i %
E IRS Cente where artnership filed return: FRESNO
J Analysis 0' p.tner's Capita

. G , , , i 0 0 063 sharing ............a- termination year 0.2143% 0.215901% H Tax shelte registration number,publicly .. 8626partnerShip :i Check here if this parneship is a traded
as defined in section 469(k)(2) . . . . . . , , . . . . . . . . , . . . . . . . ,

o

acunt:
(b) CapUalconl(lbuleQ
dLling ye¡r

Chek ap Iicable boxe:
line. 3, 4, and 7, Fa-m 1065,
(1) Partner'. I hare of

(1) 0 Final K-i

2) 0 Amended! K-l

l* Capltat accounla. beginning or yur

9,845

74
(a) Distrbutive share item

Schedule 1.-2

-1,004(

((I Withdrawal. and distrlbutloni

(8) CapitalacCQu/1 at *nd 01 year (combine columh (a) Ihrou h Cd) !

)

e 9 5
(e) 1040 fller$ en! the amount in coh¡.tmn ( ) on:
Instructions fa- $lhedult K-l
l See page 6 of Partner'S i (Form 1065).

1 Ordinary income (loss) from trade or business activities. . . . . . , , . . . . , , . 2 Net income (loss) from rental real estate activities, . . . . . . . . . . . . . , . . . . , 3 Net income (loss) from other rental activitis. . . . . . . . , . . . . . . . . , . . . . . .
4 Porlfolio income (loss):

I

b Dividends.".................,.........,.....,.............
long-term caital gain (loss): (1) 28% rate gain (loss). . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Total for year. . , . . . . . . . . . . . . . . . . . . . . , . , . . . . . . , . . , . . . . . . . . t Olher portfolio income (loss) (attch schedule). . , . . , . . . .. , . . , .. . .. , . 5 Guaranteed payments to par. . . . . . . . . . _ . . . . . . . . . . . . . . . . . , , . . .
e Net

a Interest...,...,..........,......,.....,...........,........

2 Sch. B, Part I, Ine 1
3 Sch. B, Part il, Une 5
Soh. E, ParI

C

N

..
, o
L

o
E

c Royalties..............".....,...,........,....,...,.....,.
d Net short-term capital gain (loss) . . . , . . . . . . . . , . . . . , . . . . . . . . . . . . . .

i, line 4 ,

- 5 Soh. 0, line 5, Col. (f):

S

s

Sch. D,line 12, col. (ti)
4 Seh. D, line 12, 001. (~)

Enleronappllcable line 0' your r,

6 Net section 1231 gain (loss) (othe than due to casualty or theft):

a 28% rate gain (los) . . . . . . . . , . . . . . . . . . . . . , . . . . , . . . . . . . . , , . . . . . b Tota for ye. . . , . . . . . . , . . . . . . . . . . . . . . . . , . . . . . , . . . . . . . .. , . . . . 7 Other income oss) (attch schedule). . . , . . , . . . . . . . , . . . , . . . . . , . . , .
o T

E,

8 Charble contributions (se instruclions). , . . . . . . . . . . , . . . . . , . . . . . , .

6a 6b 7
8

'l See page 6 of Partner's In~truclle
1 fa- Schedule K-l (Form 1~65).

Enter on applicable /lne ol your ri

Cs

D 0 U N

9 Section 179 expense deduction. , , . . , , . , . . . . . , , . . , . , . . , . , , . , , . . .
10 Deductions related to porolio Income. . . . , . . . , , . . . . . . . . , , . . . . . . . . 11 Other deductions (attch schedule) . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . 12 a Low-income housing credit:
(1) From section 42(J() partnerships fa- property placed

Soh, A, line 15 or 16
L. See page 7 of Partiler's In4triie
J lor Schedule K-i (Form 1~6S).

In service before 1990 , . . , ,

(2) Olhecthanonlinl12a(1)'a-propertyplacedinservlcebefa-e1990......,.,..

C R E

(3) From .ection42(J(1 partnerships lor properly placed In service after HI89 . . , . . .
(4) Other than on line 12a(3) property for placed In servlceal1er

o
T
I

1989 .....".....

l Fam '586. 1;08 ,

S

b Qualified rehabiltation expenditures relate 10 rental real estate activiies. . , . . . . . . . . . . , . . . . . . . . . , , . . . . . , . , , . . . . . , . . , . . , . . . . .
c Credits (olher than credils shown on lines 124 and 12b) relted

to rental real estate activities. . . . . . . . . . . . . , . . . . . . . . , . . . . . . . . , . . , .
d Credits related to oth rental activities , . . , , . . . , , . . . . . . . . . . , . . . , . . . 13 Other credits. , , . . . . . . , . . . . . . . . . . , . . . . . . . . , . . , . .. . . , . . , , . . . . . For PaperwOrk Reduction Act Notice, see 'ns!ructions fO( Form 1066.
KFA

12C

Instructions lor
. SChedule K-i (Form 1 065~ l Sii page 8 of Partneri

12d 13

Schedule K-l (For 1065) 19

Partner 131

000148

B-19
-_. ~.. -- - _. ---- .-..., ~.I... Z'1'~ i-i.l~u_

~,J~-V¿'-VJQ:7

000149

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 22 of 31

Defendant's Exhibit 23

B-20

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 23 of 31

::l.i-i;úuLi: 1\-1

?artner's Share oi income, Credits, Deductions, etc.
.. se separate instructions.

~ '. ; \'. :":~.' --;:

(Form 1065)
:i:::.;~'-:..'.;:~ -:-t - !,¡i..i"i
in~ern,a! ~ev~~lI Service

--1998

.1lIll. on d enClI"ll

.19

Parer's ldeurylng number

pirershlp's ldenU Ing numbe ~ 3 3 - 0 i 8 94 6 i
partniiship's name, address, and zip code

Parlner's name, address. and zip code

855 SHAY OAK LAE MADEVILLE, LA 70471

ELWOOD J. LEBLAC, DR. AND MRS.

AGRI -CAL VENTURE ASSOCIATES 52300 ENTERPRISE WAY COACHELLA, CA 92236
F Parer's share.ol Ilabili (se instruc~ons):

A This paer is a \lsneral par.. Ilmilø pane o imi liaility coy membe
B What tye of entity ¡$this parne?... Individual

Nonrecourse. . . . . . . . . . . . . . . . . . . . . . .. .$

C Is this partne a ig domesti or a 0 Iccein parer?

Qulified nonris financing. . . . . , , . . .$

o Ent paEls pecenta of: t-:~:~'iati~ ":e": il

Oter .................. , . , . . . ... .. .$

Owneship ofcail... , ,.. 0.215901"" 0 . 225939%
E IRS Center whee parneship fil9 return: PRESNO

Loss$hng............. 0.215901"" 0.225939%

Profit sharng. . .. . .. . . . .. . O. 215901"" 0 . 2 2 5 9 3 9 "" H Chec hee It tnls paneship is a publicly rade parninhip

G Tax snll- regation numb .. ..... 862 610 0 063 i

as d8fined in seon 469(k )(2) . .. . . . .. . . . . . , , , . .. .. . . . '" 0

Chec pliable boxe: (1) 0 Final K-l 2 0 Ameded K-l
Iln..3, 4, _7. FtJm 1011,
Sch.Cluie M-i
ll Partnlllll'an Of

J Anlls of pane's ear:tal acoun
~l C¡pita I ace cunt al be ginning of yur

Il) caønal con,"ibu.d
dii ing year

(ei Withllawalund
dlstributions

(el ~p¡tal acçount al end of
year lCombino eOlmnl!&)
throogh ft

8,915
(a) Oilribulive shae item
1

-535 I(
(b) Amount
1

8.380
¡

amount In column (b) an:

(0) 104 file ente the

OrdinlW income (los) Irom trade a busines acli..,. ... . . .. . . . . . ..
Nøt income (los) "om renta real estate actes . . . . . . . , . . . . . , . . . . . .

2 3
4
N
i

-959
Iniiructlòns ler Schedul. 1(-1
l See pageoa~ !"ln.... (Form i e or

Net Income (lo) from ott rent activi . . . . . . . . . . . . . . . . . . . . . . . .

.

F'ortfo~o income (l):

Inteest. . , . . . , . . . . . . . . . . , , . . . . . . . . . , . . . . . . . . . . . . . , . , , . . . , . . .

..
, L 0
e

0

0

b Ordinar didends. . . . . , , , . . . . . . . . . , . . . . , . . , . . . . . . . . . . . . . . . . . . c: Royaes. . , . . . . . . . . . . . . . . . , . . . . . . . , . , . , . . . . . . . . . . . . . . , . , . . .

.lJ ..
4b
4C

2 3

,;)~;;:;::::~::

9

Sen. B, Par I. line 1 Sch, 8. Par II, line 5
Seh. E, Pa I, line 4 Sen. 0, Une 5, col. (f)

d Net sho-tem ca gan (los). , . . . . , , . . . , . . . . . . . . . . . . . . . . . . . . .

4d

s s
5
&

.:~x:~.x::: e Net long-tm capitl gain (lOS): f.~~((;:~r (1) 28% rate gain (lo) ..... . . . . . . . , . . , . . . . . . . . . . . . . . . . . , . . . . . I e(l)

Seh, O,line 12, col. (g)
Seh. 0, line 12, cOl. (f) Enl.. on applltabl. lone 0')'0.. reiw,¡
J Sas page e 01 K-1 (lor 1 066~ ler Schedule P.-lnor'$ln$lrwIIClI En1erOl aøllcabi.line Df )'01W rsturn.

(2) Total fo YØ. . . , . . . . . . , . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . .

, Other porlo ine (l) (atth scheul) .... . . . . . . . . . . . . . . . . . .
Guarnt paymets to par . . . . . . . . . . . . . _ . . . . . . . , , . . . . . . . . . .
Ne sectin 1231 gan (Io)(olh th due to caal c:tt).........

8()
4'

7
E

0
D U

T

.

Other Income (J)(aitll scl-i.) .. . . .. .. . .. .. . . . , . . .. .. . . . . ..
Charitable conbutions (se insuc) . . , . . . . . . . . . . , . . . . . . . . . . . _
Sean 179 exnse deducon. . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . .

.
.

5

7

C N $

0

i

II

-

10
11

12.

Deuction rello par inome. . . . , . . . . . . . . . , . . . . . . . . . . . . . . 10 Ot deucon (allh schele). . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . 11

.

Sen. A.,llne 15 or 16

Inl__ucliOs'r; SltieduleK-l
l SH page 7 anCl8 DI P.-IIl..'1 (ForlllQ8S~

Low-incom hOng crit . __
:;~;:;;;:;:;;:'~;

(1) From ..elie 42()l5) ¡wll..tiip.i." prOP"I)' placell In ""ice beler. 1_ ..... ! -e11

C R E
D

(2) OttilllI,sniiiineI2a()1orprsrPlacedir..",ieebefere18C ........... ! 1() (3) Frcr lectlC 42X5) p.lIetlps ia' pr"'iy pJaellll _e aft.. 1 1I8. . . . . . . -l3) (4) Oiti. llln on lin, 12iC3)fl: iii:'-IYpl'Ø In s.,~..fl.. 1 ~i8. . . . . . . . . . . . .

l F",m ... ... ,

s
c

T

i

b

Qua/il rehabHlta~on lIdit r8ll8 to r.nla raeslalB
Credit (ot thn aedits sho on Un. 12a and 12b) llalB

Klivi_. . . . . . . . , . . . , . . . . , . . . . . . . . . . . . . . . . . . .. . . . . . . . .. . . . . . 12b

to rent rea estate aces t2c d O'ed rel 10 ott rønla 1i1l1l1l. . . . . . . , . . . . . . . . . . , . . . . . . . . . . 12d 13 Dt crdits. . , . . . . . . . . . . . . . . . . . . . .. . , . . . . . . . . . . , . . . . . . . . . . , 13
For Pep Rlcll Act NoUe., .. InA'on fo Farm 101.
KFA

................ II.......... .........

'~

.ia

8(.)

1"Iliucllons rOl

l Sehecla ·K. ."."..t 08~ ... - 1 IF or",
Sced K-t (Form 1065) 1.

Partner 131

B-21
000354

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 24 of 31

'""'-- _..~~~ _ - _~_...._,..____-~~~~~_rl-~~ J~~~~~~~ ..._~~._..---

jj..~:3~~~:
(b) Amount

",;; ~

---l N
N,. T V E E E iiR

(a) Q,slrlÒut'lie Share item

amourit in i:clumn d':n ori:

(e) '040 ':ers etHer :.~e

14. lntl!est expense on investnt debts. , , . , . . . . . . . , . . . . . . , , . , , . . " . .. . . . , . . .148

Fc:m 4952, line 1
9 , s.. ~g. g or Pann...'
J Instrutions ror scneOUlt K-' (Form 10l.~

~T¡

b l1 Investment income included on line 4a. 4b, 4c, and 4f . . . . . . . . . . . . . . . . , , . . .b(1

- T
S MY
E P E
- .,

2 Investment ses inuded on fine 10.... .... , . . .. .. , . . . . .. . . .. .. . ... 2
15. Ne eaning (lo) from se"..mployment. . . . . . , , . , . . . . . . . . . . . , . . . . . . . . . . . . . 15e b Gros faming a IIshing ince . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . , . . tSb c Gross nonfam income.... .. . .. . . . . , . . , . . . . . . . . .. . . . . . . , . . . . . . . ., . . , , . .15c
It AdJusl8 gain or loss. . ... . , . . . . . , . ... . . . . .. . . .. . . . . , . . . . . . . ...... . . . , . . tlb

L L II
F 0 T

Soh. SE, Setion A or B

\. se. page It or Partn,,.s
J Insln¡tions for SChtduleK.1 (Form 1011~

A P 15a De¡ecabon adjustment on prop place in sece aft 196, . . . . . .,. . .. . . , , .11a o R
UN F
J II E

SD.
T

See pag 9 of Parners
SchedUle K- t (Form l06l
l lnsi'uçllons for and i nslructions

C Dep (other than oi and ga) . . . . . . . . . . . . . . . . . . . . . , . , , . . . . . . . , . . . . , . . .11C
d (1) Gross Inome from Oil, gas. an gethermal proper . , . . . . . . . . . . . . . . . . . .. 1

MTI

Ell T

II XE
F

T M S S
o
R

(2) Deductons alloble to Oil. gas. and getter81 prop. . . . . . . . . . . . . . . . , .di)
e Other adlU5tmenls and ta elaeno items. . . . . , , . . . . . . . . . . . . . . . . . . . . , . . . . .1le
111 Typ 01 income ~

fa

FOfm 6251.

Fam 1116, chøck boxes

f i
T

b Na of foein countr Of U.S. posssion ~
c Tota gros Incoe from sources outde the U.$.. , . , . . . . . . . . . . . . . . . . . . . . . . . . .11c ct Total appliable dedutions and losses (atth sch.). . ... . . . . . . . . , , , , . . . . .. . . . .17d

Q
N

l Form t 1 t 6. ParI /
Form 1116, Part II

II
X

E

S

. Total foeign taes (chøck one): ~ 0 Paid 0 Acued. . . . . . . . . .. . .. ...,., , ,.11e 1 RedUCn in !a availale for credt (alt. schedule) . . . . . . . . . . . . , . . , . . . . . . . . . . l1f g Othe Ioei n ta information all schedul).. .. . .. . . .. . .. .. .. .. .. . .. .. . . ..11 11 Seon 59(e)(2) expditlles: _ TYPB ~
b Amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . , . . . . . .11b

Form t 116, P¡¡t iii
SMlnstfciions lorFOIm l"e.
1 ¡..trtion. to' SciioCiui. K-I

S.. p_ i "I "..In...
Form l04,lne 8b

J (Form 1 oe~

o
H E R
T

l' Tax..mpt intees income. . . . . . . , . . . . . . . . . , , , . . , . . . . . . . . . . . . . . . . , . . . . . 11 20 Oter la-eempt Incom. . . . . . . . . , . , . . . , . . . , . . . . . . . . . . . . . , , . . . . . . . . . , . , 20 21 Nond uctible exns. . . . . . . . . . , , , . . . . . . . . . , . . . . . . . . . . . . . . . , . . . . . . . . . 21 22 OiSbibuliOl of money (cah and maketale S8~itBS). . . . . . . . . , . . . . . . . . . . . . . . 22 23 Disutions 01 prop oth tha money . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . 23
24 Retie of low-income housing cred

fa Scl1ul K-l

Parne's Instructons

l Se pa 1(6). 10 of (Form 9 and

i From selln 42(j)(5) parers. . . . , . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . , , . . . .2la
b Othe ttn on II ne 248. . . . . . . . . . . . . . . . . . . . . . . , , . , . . . . . . . . . . . . . . . _ . . . . . . .24D
L Form 8611. line 8
25 Supplementa infc:malln requilid 10 be repa1d searal8 to ea pane (allh IIdlii81 schedule If mo space Is need):

Line 25
Supplementa

Information

DURING 1998, A NUBER OF PARTNERS ABANNED THEIR INTERESTS IN THE
PARTNERSHIP. THE ABANONED INTERESTS HAVE BEEN ALLOCATED TO THE REMAINING PARTNERS AS REFLECTED ON THE SCHEDUL K-l, ITEM J. PLEASE CONSULT YOUR TAX ADVISOR ABOUT AN POTENTIAL TAX CONSEQUENCES THAT MAY

RESULT FROM THE ABANNMNT OF TH PARTNERSHI P INTERESTS.

B-22 Partner 131: ELWOOD J. LEBLAC, DR. AN MRS.

000355

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 25 of 31

Defendant's Exhibit 24

B-23

Case 1:05-cv-00743-FMA

Document 22-2

Filed 02/15/2008

Page 26 of 31

SCHEDULE K-1
(Form 1066)
~'o~f1menl 01 lMe Trauury

Partner's Share of Income, Credits, Deductions, etc.
.. see separate Insttions.
¡:or çllendirye.1 igg or I.~yur beginning

OMS ~o ! !¿S~;099

1999

intornai Aeveni.e StrvlCI

Partner's Identifying numbelI .
Partner's name, address, and zip code

u

. 1999. ~nd anain"

Parersllp's identltyng numbe .. 33 -:01894 6 i
Pinnership's nami, addres, and zip code

ELWOOD J. LEBLANC, DR. AND MRS.

MADEVILLE, LA 70471
A ThiS partna is aD. Se-;ërai partner ~ Iimited pat,,;r
D limited liability company memba
B What type of entity is this partn9f? . ,.. I ndi vi dua i

855 SHAY OAK LANE

AGRI-CAL VENTURE ASSOCIATES
523 a 0 ENTERPRISE WAY

COACHELLA, CA 92236
F Partner's shariii 01 liabilities (se instructir.S): Nonrecourse. , . . . ... . . . . . . . . . . . . , . . . .$

C Is this partner a ~ domestic Of a 0 !oreign parner? o Enter p