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

Case 1:05-cv-00743-FMA

Document 19-7

Filed 12/07/2007

Page 1 of 10

Defendant's Exhibit 13

B-74

Case 1:05-cv-00743-FMA

Document 19-7

Filed 12/07/2007

Page 2 of 10

REDDING & ASSOCIATES, P.C.
ATTORNEYS AT LAw

2914 West T.C. Jester Houston, Texas 77018-7010
Telephone: (713) 965-9244. Telecopier: (713) 621-5227

Thomas E. Redding, J.D. Sallie W. Gladney, J.D.

Teresa J. Womack, J.D.
Brett A. Thompson, J.D., C.P.A.

May 24,2002

PRIORITY CERTIFIED MAIL
# 7000 1670 0002 8263 9904

RETURN RECEIPT REQUESTED

Internal Revenue Service Center
Memphis, Tennessee 37501

Re Elwood J.

lanc, Jr (SSN 43

and Janice L LeBlanc (SSN 4

) Form 1040X, Amended US Individual Income Tax Return, for 1999

Form 8822, Change of Address, for tax year 1999
Dear Sirs:
Enclosed is the above refund claim to be filed for the above clients. Please mail the refund in my care in accordance with the instructions on Part 6 of the attached power of attorney.

Very truly yours,

REDDING & ASSOCIATES, PC
'-~

Thomas E. Redding

TER:js
Enclosures -

Form 1040X (1)
Form 8822

Power of Attorney

\

Rascrver'.,liare i \DOCS\COITcsp.q .QSRL5(),)2.IJA

B-75

Case 1:05-cv-00743-FMA

Document 19-7

Filed 12/07/2007

Leblanc, Jr. Page 3 of 10
OMS No. 1545.009

:":; ev. November 2001)'

~1 040X
Your first name and initial

Department of the Treasury - Internal Revenue Servce
Amended U.S. Individual

Income Tax Return
Last name

'his return is for calendar year ~

~ See separate instructions. 1999 , or fiscal year ended ~
Your social security number

~ ..
Co Ql

~ EI-iWOOD J.
If a joint return, spouse's first name and initial

LEBLANC, JR.
Last name

Spouse's social security number

~ JANICE L. .¡:
l'
in

LEBLANC

Home address (no. and street) or PO. box if mail is not delivered to your homrpOA A TT ACHE

ii

Ql

c/o Thomas E. Reddin' 2914 West T. C. Jester
City, town or post offce, state, and zip code If you have a foreign address, see page 2 of the instructions.

Houston, Texas 77018-7010 ***

A If the name or address shown above is different from that shown on the original return, check here. . .. .......... . . . . ~ !:

8 Has the original return been changed or audited by the IRS or have you been notified that it will be? . . . . . . . . . 0 Yes i: No

C Filing status. Be sure to complete this line. Note. You cannot change from joint to separate returns after the due date.
On original return ~ 0 Single !: Married filing joint return 0 Married filing separate return 0 Head of household 0 Qualifying widow(er)

On this return ~ 0 Single LZ Married filing joint return 0 Married filing separate return 0 Head of household' 0 Qualifyingwidow(er)

. If the qualifying person is a child but not your dependent, see page 2.

Use Part II on the Back to Explain any Changes
Income and Deductions (see pages 2 - 6)
1

A. Original amount or
as previously adjusted (see page 2)
1

B. Net change -

amount of increase or (decrease)explain in Part II

c. Correct amount

2 3

4
5

Adjusted gross income (see page 3) . . . . . . . . . . , , . . , , . . . . Itemized deductions or standard deduction (see page 3) , . . . . . , Subtract line 2 from line 1 , . . . . . . , . . , . . . , . . . . . . . . . . , . . . . Exemptions. If changing, fill in Parts I and lion the back. . . . . . .
Taxable income. Subtract line 4 from line 3 . . . . . . , , . ,

154 695
i 8 389

25 704
771

128 991
19 i 60
109 83 1

2

3

136 306

4
5
6 7 8

5500

26475
800 27 275

6300
103 531

:e
l' l'
)(

~

6
7 8 9

Tax (see page 4), Method used in col. C Schedule D
Credits (see page 4) . , . . . . . , . . . . . . . . . , , , . , , , , . , . , . , , , ,
Subtract line 7 from line 6. Enter the result but not less than zero

130806
3 i 832
31 832

8789 8789

23 043 23 043

::
I-

10
11

Other taxll(see page 4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total tax. Add lines 8 and 9. . . , . . . , , . . , , . . . . . . . . . . . . . . .
Federal iiiGórne tax withheld and excess social security and
RRTA tax i.gliheld. If changing, see page 4 ..,.."."",..

9

10
11

36435

o

36435

12 13 E ;. 14 l' a. 15 16 17 18
Ql

Estimated,.t,a)( payments, including amount applied from prior
year's retù'rl. . .. .....................,.,. . . . . . . . .. 12
Earned inç9~e credit (EIC) , , . . , , . . , . , , . . . . . . . . . . . . . . . .. 13 Additional child tax credit from Form 8812 , , , , , , , , . . . , , , . ., 14 Credits frOrfCform 2439 or Form 4136 , . . . . . . . . . . . . . . . . . .. 15 Amount paid with request for extension of time to file (see page 4) . , , , . . . . . . . . . . . . . . . . . . . . . .

.l i:

Amount of tax paid with original return plus additional tax paid after it was filed ,.."...

Total payments. Add lines 11 through 17 in column C . . . . , , , . , , , . . . , , , , . , , . , . , . . , . . , . , . . .

16 17 18 19 20
21

36435
2 o

Refund or Amount You Owe
19 20
21

22 23 24

Overpayment, if any, as shown on original return or as previously adjusted by the IRS, . , , . . . . . , , Subtract line 19 from line 18 (see page 5) . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount you owe. If line 10, column C, is more than line 20, enter the difference and see page 5 .. If line 10, column C, is less than line 20, enter the difference, , . , , . . . , , . . . . . , . . , . . , , . , . . . . . . Amount of line 22 you want refunded to you . , . , . , . . , . , . , , . , , , , . . , . , . . , , , . , . , , . , , . . . , .

22 23

Amount of line 22 you want applied to your estimated tax 24
on all formation of whl~!Jhe ~eparer has any knowledge

8789 * 8789

Sign Here
Joint reurn?

Under penalties of perjury, i declare that I have filed an original return and that I have examined this amended return, including accompanying schedules and statements, and to the best of my knowledge and belief, this amended return is true, correct, and complete. Declaration of preparer (other than taxpayer) is based

Sæ page 2. Kæp a copy for your reord.

~ 'r- i ÚJ ljlt)~ 5, n () z-

rt Your signature J Date

Paid Pre parer's
Use Only
ISA

~(

STF FED3171 F.1

B-76

Case 1:05-cv-00743-FMA
Form 1040X (Rev 11-2001)

Document 19-7

Filed 12/07/2007
A Original
number of exemptions
reported or as

Leblanc, Jr. Page 4 of 10
Page 2

I Part II

Exemptions. See Form 1040 or 1040A instructions.

If you are not changing your exemptions, do not complete this part.
If claiming more exemptions, complete lines 25 - 31. If claiming fewer exemptions, complete lines 25 - 30.

C. Correct
B, Net change

previously

number of exemptions

adjusted

25

YOClrself and spouse.

. . . . . . . . . . . . . . . . . . . .. . . . Caution. If your parents (or someone else) can claim you as a dependent
(even if they chose not to), you cannot claim an exemption for yourself

25

26 27 28 29 30

Your dependent children who lived with you . . . . . . , . . . . . . . . Your dependent children who did not live with you due to divorce or separation .... Other dependents. . . . . . . . . ........
Total number of exemptions. Add lines 25 through 28. Multiply the number of exemptions claimed on line 29 by the amount listed below for the tax year you are amending. Enter the result here and on line 4.

26 27 28 29

year
2001

Tax

Exemption

But see the instructions for

amount
$2,900 2,800 2,750 2,700

line 4 on page 3 if the amount on line 1 is over:

2000 1999 1998

$99,725 96,700 94,975 93,400

30
No. of your children on line 31 who
(d) / if qualifying

31

Dependents (children and other) not claimed on original (or adjusted) return:
(b) Dependent's social security number

relationship to you

(c) Dependent's

child for child tax
credit (see page 5)

. lived with

(a) First name

Last name

you
. did not live

~

I Part ILL

attachments.

change. Attach only the supporting forms and schedules for the items changed. If you do not attach the required information, your Form 1040X may be returned. Be sure to include your name and social security number on any

Explanation of Changes to Income, Deductions, and Credits Enter the line number from the front of the form for each item you are changing and give the reason for each

0 D 0 0 0 0

D

with you due to
divorce or

separation (see
page 5)

~
~

Dependents on line 31 not
entered above

D D

If the change relates to a net operating loss carryback or a general business credit carryback, attach the schedule or form that
shows the year in which the loss or credit occurred. See page 2 of the instructions. Also, check here. . . . . . . . . . . . ~ 0

To ret1ect loss on partnership interest abandonment for Agri-Cal Venture Assoc. pursuant toRev. RuL.

93-80 omitted from the original return.

I Part II i Presidential Election Campaign Fund. Checking below will not increase your tax or reduce your refund

If you did not previously want $3 to go to the fund but now want to, check here . . . . . . . .. ............. ~ 0
If a joint return and your spouse did not previously want $3 to go to the fund but now wants to, check here . . . . . . ~ 0

Form 1040X (Rev 11-2001)
STF FED3171 F 2

B-77

Case 1:05-cv-00743-FMA

Document 19-7

Filed 12/07/2007

Page 5 of 10

AS ORIGINALLY FILED
æ 1040
Label
Deent of the T re~nterl Revenue Sece
u.s.

AS AMENDED

(Se ¡ . S,
Electon Campaign ~ See age 18. r

Individual Income Tax Return For th ye Ja l-D. 31, 199, or ot ta ye beinin Your fi nae an Init Lat nae

~~99

TAXAYES coPy
(P IR Us 0n no .. '" st "' th sp

,199, en OMB,No.15474
You so se num_

//

instrons B ~ a jont return, sp's firs nae and init

on page 18.) E -: ~ J,,. ,,? L.' Use the IRS L labe. H Hom addres (numbe an stt). If you hae a P.O. box. se pa 18.

L~~\/2 L -IJC' La na

~ 13 c-jJ c:
Apt no.

Sp'. so~~' "l.
À You mus erer.' À IMPORTAN
your SS(s) ài ' Yes No

Otherwise, E :;S:'': I /ê, w CJAr=-_ (_y J/

pleas print ~ Cit, town or po offce, stte, an zip co. ~ you have a forn adre, se page 18.

~~ei:~nlial ~-' /l v-/) GV 1 L. L (:..:: L. --, / 0 '- -7 (
1

2

Check only one box.

3 4

Exemptions
(1) Rrs na

Us na

depedents:
se page 19.

If more than six

d Tota numb of ex cl , . .
Income
Attch
Copy B of yo
For W-2 and
W-2G here.

7 Wages. saar, tips etc, AtT Foms) W-2 . : ' ~ Sa Taxbl Inere Att Sced B If reuire, " . '.",' '.
b Tax-exempt Iner 00 NOT incud on lin

lLl 71 fo 00
l- 3 2 c¡

Sa .. .. 1.:S 3

2, q 89
foob

Al atch
wiheld,

Form(sI109R if ta was

~~ s::t~~S:~I:fBs~~~;I~::£'~:~~~t;~¡;;
12 . Busies In or (l).'

Att Scedule C ~c;Ez: " . . .'; ":',.' ;.,.-;':'$' ' ,h' . . - _ - --,' :' -+;" _'_.' . '_ '. ._-, '.. ',-- -..:-" -'... , i -'''. ~~

13 Capit gain or Qos). Attch Scedule D If reuire. If not reuir'-'ê/ hee ~ ,

(f Î, Z- I cr

If you did not get a W-2,
se page 20.

14 Oter gains ~ (l). Attch For 4797 . .,.......... 153 Tota IRA distrbuon. ~I i-- bTax am (s page 22

G -( 31-1 O'(tf)
v

16a T ata pe an am ~ ,U b Tax am ¡se pae 22)

Enclo, bu do ,
not stale, any

payment Al, plea use

20 So se beefi . I 20 I I I b Tax ii (se pae 24) .
. 22 M,Úhii amnt in ii fa riht column for fine 7 h 21. Th iS cu tolincme ~
23 iRA deucon (se pa 26) .' . . . . . " ,". 23

~8 Jaril1eorQ~!,¡\tt~H~F. ", ..; """c"''til,('':t"\j-~íi'\'i' 19 Unemloymt copetion , .' . . . . . . . . :¡O-i,'l". . ',' . '

17 Renta re ese, royaes, paerips, S coti, tr, ~c,A~ ~,ec4¡\~k~ .,-

:,

Form 104V.

21 ,() in\ê.lltiy'aì amnt(see page 24l..61.,l-¿....::.............

-A:ï /' _¡_;i~

Adjusted Gross Income

24 .StloanlnerdeucOl (se, p~ge 26) .. ':;: .1:Jt1i'$l 24"

/-¿B/19\
~ '~
~

25 Medlc savi act den;Attch Fon ~ .~, . 25
28 Self-eployed healt

2G Movl:;;pe~. AttacfF~~':i9Ô,. .,,~.~~!fr3 26'
27 One-ha of ~1f..mpioynént ta Attch Sciè'S-R,~~'. 27

'insurace deduction (see pag~'28) 28

29 K~h an sel,.emploed SEP and SIMPLE plan 29

30 Penty on ear widrawal of savings 30
32 Ad lines 23 throh 31 a . . : , .

31a Alimy pa b Reip's SSN ~. 31a
33 Subtr lin 32 from line 22. 'Tis is your adjus gr Ince
For Dislosi-re. Prvacy Act an Paperwork Reduction Act Notce, .se. pa 54

~
Ca No. 12599

1

B-78

Case 1:05-cv-00743-FMA

Document 19-7

Filed 12/07/2007

Page 6 of 10

AS ORIGINALLY FILED
Fom 104 (199)

Tax and

34 Amnt fr line 33 (adused gr inco) , . . . , . . . . , . .

Credits

35 Chec if 0 You wee 65 or ol, 0 Bfind; 0 Sp was 65 or older, "D Blin.
Add the numbe of boxes clied ab an enter th tot he. . . . ~ 35

/

AS AMENDED

l2.'?,'1'1/

Stnd Deon for Mos
People
Single:

b . If you ar ma fing setely an yo sp itemizes deducon or

you wer a dualsttus alie, se pa 30 an chec her . . . . . . ~ 35 0

36 Enter your itemized deuc fr Scedule A. li 28, OR sta cI
37 Subtrct line 36 frm

shon on the left But se pa 30 to fi your stda deuc if you ched any
box on fine 35a or 35b or if somèone ca claim you as a dependent . . . . . . .
fine

( I q i lloO)-

$4,30

34 . . . . . . . : . . . . . . . . : . .

hold: $6,350
Maed filiOg
join or

Hea of

39 Taxbl inc. Subt lin' 38 fr rin 37, If rme 38 is mo ti li 37, ener -0-

38 If line 34 is $9,975 or le, muttply $2,750 by the tota numbe of exemll clme on line 6d. If Jlne 34 Is over $9,975, se th wor on pa 31 Ioth am to enter .

~ .5,SCD')

Quifg

Mared fing

wi8l: $7,2

41 Crit fo chßd an de ca ex Att For 2441 41
42 Creit fo th el or tÍe' disled, Att Scedle, R. . . 42

40 Tax (se pa 31). Ch hnyta Is fr a 0 For(s) 8814 ,b'd 'Foi4972 . . ~.) ,

I Oi+¡ 33 I
2 3) 0 Lf 3
¥
':

43 Chßd ~ cr (se pa 33 .. ';,'" 43

$3,60

seel

47 Ot. Che If fr aD Fo3a" b'Oi= 83'~¡

i:~=~~~l~:If~Äí~~~J,.,1f;~ ~i1i
c'D For 881 d IT R:(si . '47

I

48 Ad fines 41 ftrogh 47.n.aîyotoc:. . ,_:,.
49 Sutrct line 48 frm lie 40. 'if li 48 Is in lI JIM 40, enter .:, '.

l

Taxes

Oter

~: Ad.eamedli.cr .. s) W-2.. "....",,'Jp:.:.
Payments

,~.'. ....:-'_..-,.~. "'_-,'- .: ,. '.,.~.'"-.:.'-"'...'_',,,,~~.':'- ......-,i '-'''..-..i:_'_c'_.:.\_,,~.. 53 T:"_ÒII~'~ re.~~;,an_~~~!,or ~!f~,!.'

: ~~=::=:ld:.:"~d.l,?(: :~tt;;.~.;:....: 52 So se an Mede ta on tip lncOQ re toei. At Fo.4137

: ..~~.~~', ;~k;;': ').;(\:Hh~':-.?;F~~:,

~=:~\~I
62 . , Ex~:~ se';:'~, "'~::Vf~. 64 Ad lin 57, 58, 59 an 60 tlgh lN~'
63 Otlieqìaym Ch if fr a -0 Fo 2
61 . Amnt pai wi ìeuest. ...

Refund
Have it

Öir . ~"', deed! ~ b'
66, an 66, 67

66

65

,~

~ Ki:l, ~ d

j
g
,¡
l'

Amount 68
You Owe

Joint rern?
for your

Sign Here

Se page 18.

Kee a copy

recs.
Paid

Date

Sp's ocpation

Pres ~

Preparer's
Use Only

sigature ,

Firm's na (or yo~ ~

=i~loed 0

Prs SSN '" PTN
ÐN zip coe

adre

n se-eyed an

t&~1

. 3716 FR ST";;, "c,.,:,,,,,,,,.,:..

B-79

,:hè,~ol~4L~
"',s.6l:1~

2

Case 1:05-cv-00743-FMA

Document 19-7

Filed 12/07/2007

Page 7 of 10

AS ORIGINALLY FILED
SCHEDULES A&B
(Form 1040)

Schedule A-Itemized Deductions
(Schedule B is on back)

OMS No. 1545-074

in Rev See (0) ~ Attch to For 1040. ~ See Instrtins for Scule A and B (Fonn 1040),
Name(5) sh on For 1040

Depanlol th Tre

Medical

5.: d ~ c- ~ Y-lir~
2 Enter amount from Form 1040, line 34. 2

Yo. ~ se ~

~~99 Att 07 Se No.

/

AS AMENDED

Cauton. Do not include expenses reimburs Of paid by

and

other.

1 Medical and dental expenses (see page A-1) .

Dental

Expenses
Taxes You

3 Multiply line 2 above by 7,5% (.075) . 3
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -05 6
7

State and local income taxes ,

Paid

Real estate taxes (see page A-2). .
Personal property taxes, . .

(See

page A-2.)

8

Other taxes, List type and amount ~

9 Add lines 5 throu h 8 . , , . , ,

51 5~'f

You Paid
(See
page A-3.)

Interest

10 Hom moga interes an points rep to yo on For 1098
11 Home morgage ines not repored to yo on Form 1098. If paid
to the peso from whm yo boght th home. se page A-3

and show that pe's name, identifying no.. and address ~

Note.

Persnal
not deductible.
interest is

12 13 14

Points not repoed to you on Form 1098. See page A-3

for special rules. . . , , , . .

Investment interest. Attach Form 4952 if required. (See
page A~3.) . . . . . . . . , , , , . , .

q¡ í s-q

Add lines 10 h 13. . . . . , . . . . .
Gif by cash or ch. If you made any gift of $250 or

Gift to

Charity
If you made a

15 16 17 18

more. see page A-4 . . ,

gift and go a

benert for it
se page A-4.

Oter than by cash or check, If any gift of $250 Of more. see page A-4. You MUST attch Form 8283 if over $500

~) c¿q'D

Carrover frm pror year

Add lines 15 thro h 17. .

Casualty and Theft Losses 19

ìQ,2.3Z
LIWlrtAf;oV1

Casualt or theft ioss(es). Attach Forrn 4684. (See page A-5,)

Job Expnss 20
and Most

Oter
,

Unreimbursed employee expenses- job travel. union dues, job education, etc. You MUST attach Form 2106 or 2106-EZ if required. (See page A-5.) ~ ,__,..,....,..,

(. 1c)

Miscellaneous

Deucion

19,160
21
Tax preparation fees . .

(See

page A-5 for expenses to

22

~~:~~¿:~~e:nt ~~ _~~_~-j~~,(,t9~~_i~t
Add lines 20 through 22 ,
Ent amount from For 104, line 3

deduct here.)

23 24 25 26

Multiply line 24 above by 2% (.02) Subtract line 25 from line 23. If line 25 is more than line 23, ent
Other- fro'm list on page A-6. List type and amount ~ ....'h__....'_____......____.

Oter
Miscellaneous Deductions

27

Total

28

Itemized Deductions

Is Form 1040. line 34. over $126.600 (over $63.300 if married fiing separately)?
o No. Your deduction is iit limited. Add the amounts in the far right column ¡
/ for lines 4 though 27. Also, enter this amount on Form 1040, line 36. . ~
at Yes. Your deductio may be limited. Se page A-6 f ~e amont to enter.

Scedul A (For 104) 199

For Paperwork Reduction Act Notice, se Form 1040 Instrtions.

cal No. 11330X

3

B-80

Case 1:05-cv-00743-FMA

Document 19-7

Filed 12/07/2007

Page 8 of 10

AS ORIGINALLY FILED
SCHEDULE D (Form 104)

AS AMENDED
OMS No. 15474

Capital Gains and Losses
~ Use

~ Attch to For 104. ~ See Insns for Scle 0 (For 104. _o/"'T~ Into -. Se Scule 0-1 for more space to ris tron for lines 1 and 8. c=T a- -:'C L'0-/./-' /~
Nas) sh on Fonn 104

yOU _ se nu

~~99 At1 12 Se No.

Shor-Term Capitl Gains and Losses-Assets Held One Year or Less

(Epl 100 sh. XY Co.) (Mo.. day, yr.) (Mo.. day, yr.) (se pa 0-5) (se pa 0-5)
c.1 t-.

(a) Depti of prpe l'L~ (e) Date sold (d) Sa pr ~'i ~

2 Emer your short-term totls, if an, frm
3 Total. shrt-te sales prce amounts.

Scedule D-1, line 2. . . . . 2

Add column(d) of lines 'I and 2 . 3
4 Short-term gain frm Form 6252 and short-term gain or Ooss) frm ForrJ 4684,

6781, and 6824 . . . . . . . . . . . . . . . . . . . . . .
5 Net short-term gain or (loss) frm parersips, S corporations, estates, an trst

frm Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . .

6 Short-term capital loss caover. Ener the amoum, if any, frm line 8 of your
1998 Capital Loss Carover Workheet . . . . . . . . . . . . . .

(E 100 sh. XY Co.)

la) Oeti of pr

lei Date sod
(M., da, yr.)

(se pa 0-5)

ld) Sa pr

~~ 'S Ul¡lf3l, 1V1)0t-) £ D

A- I\ D S ti ()! 09 Enter your long-term totals, if any, frm Scheule D-1, line 9. .'. . . 9
10 Total long-term sales pnce amounts Add column (d) of lines 8 and 9 . 10
11 Gain frm Form 4797, Par i; long-term gain frm Forms 2439

nAve
otJ
and 6252; and
11

i

be;;) rf

f()t.~fìì l- 7q 7

long-terrn gain or Ooss) from Forms 468, 6781, and 8824. . . " . . . .

12 Net long-term gain or Ooss) from parnerships, S corprations, estates, and trsts
from Schedule(s) K-,l, . . . . . .

12

13 Capital gain distributons. Se page 0-1 ;.

13

14 Long-term capita loss caover. Enter in both columns (f) and (g) the amount, if any; frm line 13 of your 1998 Capit Loss Carover Workheet ,
15 Combine lines 8 through 14 in column (9). . . . . . . , .

16 Net long-term capita gain or Pass). Combine lines 8 through 14 in column (f) ~ (+1 2/ V
Next Go to Part II on the back.
* 28% Rate Gain or Loss includes all "collecibles gains and losss' (as defined on page 0-5) an up to 50% of the eligible gain.
on quified small business stock (see page 0-4).

For Paperwork Reducton Act Notice, seè Fonn 104 insctons. Cat. No. 1133H Scul 0 (For 104) 199

4

B-81

Case 1:05-cv-00743-FMA

Document 19-7

Filed 12/07/2007

Page 9 of 10

AS ORIGINALLY FILED
Scule 0 (Form 1040) 1999

AS AMENDED

Summa of Part I and II
17 Combine lines 7 and 16. If a loss, go to line 18. If a gain, enter the gain on Form 1040, Iine 13

Next Complete Form 1040 through line 39. Then,' go to Part IV to figure your ta if
. Both lines 16 and 17 are gains, and

12/9

. Form 1040, line 39, is mo than zero.

18 If line 17 is a loss. enter here and as a (loss) on Form 1040, line 13, the smaller of these losses:
. The loss on line 17, or
. ($3,000) or, if marred filing sepaately, ($1,500). . . . . . . . . . . . . .

Next Skip Part IV below. Insead, complete Form 1040 through line 37. Then, complete the

Capital Loss Carrover Worshet on page D- if

the loss on line 18, or . Form 1040, line 37, is a LO.
. The los on line 17 excee

Tax Com uttin Usln Maximum Ca itl Gains Rate
19
Enter your taable incoe from Form 1040, line 39 . . . . . .
Enter the smaller of line .16 or line 17 of Scedule D . . . . .

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20
21
-j Z¡ 9

20
21

(---~

If you are filing Form 4952, enter the amount frm Form 4952, line 4e

22 23 24 25
26 27 28 29

Subtrct line 21 frm line 20. If zer or less, enter ..
Combine lines 7 an 15. If zero or less, enter... . . . . . .
Enter the smaner of line 15 or line 23, but not less than zero. . .

22 23 24

..

Enter your unrecpture secion 1250 gain, if any, frm line 16 of the
workheet on page D-7 . . . . .
Add lines 24 and 25. . . . . . .

25 26

· The amount on line 19, or ' 1
. $25,750 if single; $43,050 if maed filing jointly or qualifing widow(er); .....

Subtract line 26 frm line.22, If zero or les, enter -0Subtrct line 27 frm line 19. If zero or les, ener -0Enter tae smaller of:

30
31

32 33 34 35 36 37

Enter the smller of line 28 or line 29. . 30 'Subtrct line 22 frm line 19. If zero or less, enter .. 31 Enter the larger of line 30 or line 31 . ~ 32
Figure the ta on the amount on line 32. Use the Tax Table or Tax Rate Schedules, whichever applies

$21,525 if maed filing seartely; or $3,550 if head of hoold

Note. If line 29 is less than line 28, go to line 38. Ener the amount frm line 29 Enter the amount frm line 28

Subtrct line 35 frm line 34. If zer or less, enter -0Multiply line 36 by 10% (.10). . . .

.~

Note. If line 27 is more than zero and equal to line 36, go to line 52.

38 39 40
41

Enter the sm'lIer of

line 19 or line 27 .

Enter the amount from line 36
Subtct line 39 frm line 38. . . .
Multiply line 4.0 by 20% (.20). . .

.~

/¡144.

Note. If line 25 is zero or blank. skip lines 42 through 47 and read the note abve line 48.

42 43 44 45 46
47

Enter the smaller of line 22 or line 25 . 42
Add lines 22 an 32. . . . . . .

Enter the amount from line 19

Subtrct line 44 fro¡ line 43. If zero or less, enter -0Subtrct line 45 from line 42. If zero or less, enter -0Multiply line 46 by 25% (.25). . .' .

48 49 50
51

Note. If line 24 is zero or blank, go to line 52. Enter the amount from line 19

Add lines 32, 36, 40, and 46 .
Subtrct line 49 from line 48 . Multiply line 50 by 28% (,28) .

52 Add lines 33, 37, 41, 47, and 51. . . . . . . . . , . . . . . . . . .
53 Figure the tax on the amunt on line 19. Use the Tai Table or Tax Rate Schedules, whichever applies

54 Tax on all taable income Qncluding capital gains). Enter the smaller of line 52 or line 53 here and on Form 1040, line 40. . . . . . . : . . . . . . . . . . . . .
'v_s. Government Printing Office 199 - 45650

(i Prle on .v __

B-82

54 2. 043
Scheule 0 (Fon 104) 1999

5

Form

4797

Case 1:05-cv-00743-FMA

Sales of Business Propert

Document 19-7

Filed 12/07/2007

Page 10 of 10

LeBlanc, Jr.
OMS No. 1545-0184

Department of the Treasury hitemal Revenuß Servce (99

(Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2))
~ Atch to your tax return. ~ See separate Instructions.

Name(s) shown on return

Attchment Sequence No. 27

1999

EL WOOD 1. LEBLANC JR. & JANICE L. LEBLANC
1 Enter here the gross procees from the sale or exchange of real estate reported to you for 1999 on Form(s) 1099-S

Identiing number

(or a substitute statement) that you will be including on line 2, 10, or 20 .......,.....,................,...,.....,. 1

Bartl Sales or Exchanges of Propert Used in a Trade or Business and Involuntary Conversions From Other Than Casualty or Theft - Propert Held More Than 1 Year
(a) Description of propert

(b) Date acquired
(mo., day, yr.)

(c) Date sold
(mo., day, yr.)

(d) Gross sales
price

(f) Cost or other
basis, plus

improvements and
.e nse of sale

(g) GAIN or (LOSS) Subtract (I) from the sum of (d)
and e

2

3 Gain, if any, from Form 4684, line 39 ...........................,.................................,.. _ . . . 3

4 Section 1231 gain from installment sale from Form 6252, line 26 or 37 . . . . . . . . , . , , . . . . , , , . . . . . , . . . . . . . , . . . . . . . . 4
5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 .....,.....,..........,.,.....,........... 5

6 Gain, if any, from line 32, from other than casualt or theft . . . . . . . . . . . . . . , . . . . . . , . . . . . , . . . . . . , . . . . . . . . . . . . . . , . . 6
7 Combine lines 2 through 6. Enter the gain or (loss) here, and on the appropriate line as follow: . . . . . . . . . . . . . . . . . . . . . . ,

Partnerships (except elecing large partnerships). Report the gain or (loss) followng the instructions for Form 1065,
Schedule K, line 6. Skip lines 8, 9, 11, and 12 below.

S corporations. Report the gain or (loss) followng the instructions for Form 1120S, Schedule K, lines 5 and 6. Skip lines 8, 9,11, and 12 belDI, unless line 7 is a gain and the S corporation is subject to the capital gains tax.

All others, If line 7 is zero or a loss, enter that amount from line 7 on line 11 beDI and skip lines 8 and 9. If line 7 is a gain and
you did not have any prior year section 1231 losses, or they were recaptured in an earlier year, enter the gain from line 7 as a

long-ter capital gain on Schedule D and skip lines 8, 9, and 12 beiDI.
8

Nonrecaptured net section 1231 losses from prior years (see instructions) . . . . . . . . . . . . . . , . . . . .

8

9 Subtract line 8 from line 7, If zero or less, enter -0-. Also enter on the appropriate line as follow (see instructions): ....,.. 9

S corporations. Enter any gain from line 9 on Schedule D (Form 1120S), line 14, and skip lines 11 and 12 below.

All others. If line 9 is zero, enter the gain from line 7 on line 12 below, If line 9 is more than zero, enter the amount from line 8 on line 12 belDI, and enter
the gain from line 9 as a long-term capital gain on Schedule D.

IRalt~'1 Ordinary Gains and Losses

1986

bandoned 1999 Not A lie Not A lie

34 084
11

11 Loss, if any, from line 7 . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . , . . . . . . . . .
12 Gain, if any, from line 7 or amount from line 8, if applicable. . . . . . . . . . . . . . . . . . . . .
13 Gain, if any, from line 31 . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . , . , . . . . . . . . . . . . .

14 Net gain or (loss) from Form 4684, lines 31 and 38a ,....... . . . . . , . . . . , . . . . . . . .
15 Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . . . .
16 Ordinary gain or (loss) from like-kind exchanges from Form 8824 . , . . . . . . . . . . . . . . , . . . . . . . . . .

12 13 14 15 16

17 Recapture of section 179 expense deduction for partners and S corporation shareholders from propert dispositions by partnerships and S corporations (see instructions) . . , . . . . . . . . . . . . , . . . . . . , . , . , . . . . . , . . . . . . . . . . . . , . . . . . .
18 Combine lines 10 through 17. Enter gain or (loss) here, and on the appropriate line as follow: ..,........,........,
a For all excet indivdual returns: Enter the gain or (loss) from line 18 on the retum being fied.

b For individual returns:

(1) If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the part of the loss from income-producing properl on Schedule A (Form 1040), line 27, and the part of the loss
from propert used as an employee on Schedule A (For 1040), line 22. Identif as from "Form 4797, line 18b(1)."

See instructions ........................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , , . . . . , . . . . . . . , 18b(1) (2) Redetermine the gain or (loss) on line 18, excluding the loss, if any, on line 18b(1). Enter here and on Form 1040, line 14 . . . . . . . , . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . 18b(2)
For Paperwork Reduction Act Notice, see separate Instructions.
lSA

Form 4797 (1999)

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STF FED5267F.l

B-83

b