Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 1 of 19
Defendant's Exhibit 9
B-55
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Mail Stv~
Page 2 of 19
Department of the Treasur J
Ii~ternal Revenue Service P. O. Box 47-421
624
Person to Contact:
Doraville, GA 30362
Mrs. B. Stephens
Employee Identification Number:
0781533133
Telephone Number:
Date: ru.ro 'j:; LUli J
MAl' fI'~ ,-Y'.,
770-455-2778
Hours:
E.J. & Janice L. Leblanc Jr
855 Shadow Oak Lane
7:00 AM - 3:30 PM
Time Zone:
Eastern
Day(s) of the Week:
Mandeville, LA 70471-1249
Tues. - Fri.
Taxpayer Identification Number:
Tax Year Ended:
December 31, 1986
Dear E.J. & Janice L. Leblanc Jr.
Enclosed is Form 4549-A explaining how the adjustments made during our examination of
affect your individual income tax return. The Form 4549-A does not require any signatures and should not be returned to us, but should be kept for your records,
the above return
If you owe additional tax, you will receive a bill for the additional tax and interest. If penalties are applicable because of the adjustments made during our examination, a separate report will be mailed to you. If you are due a refund, it will be sent to you within 6 to 8 weeks.
If you have any questions about this matter, please write to the person whose name is shown at the top of this letter, or you may call that person at the telephone number shown. If you prefer, you may call the IRS telephone number listed in your local directory. An employee there may be able to help you, but the office at the address shown on this letter is most familiar with your case. If you write to us, please provide your telephone number and the most convenient time for us to call you in case we need more information. Attach this letter to any correspondence to help us identify your case. Keep the copy for your records.
Thank you for your cooperation.
Sincerely yours,
S. E. llill
Chief~ Examination Branch
Enclosure: Form 4549-A Copy of this letter
Letter 2083 (SC) (Rev. 3-1986)
Cat. No. 63342P
B-56
000047
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 3 of 19
~ * *ATTENTION** ** * * * *ATTENTION* * * *** * *ATTENTION* * * * ***
*ATTENTION*
**
=== = == = = = = = ===== = = == = = === = = = = = = = == = === = = = = = == = = == = = = === == = === == = = =
- - - ~~~~IMPORTANT INFORMTION~~~~ - - - -
If you have any questions about the computations on this report or about any statements of balance due from this adjustment, please
contact:
Internal Revenue Service TErRA Report Writing Unit, Stop 624 3001 Northeast Expressway
Chamblee, GA 30341
Or,
or,
call us at (770) 455-2952 (not toll-free)
FAX (770) 455-2728 (not toll free)
This location is the only IRS office that can assist you even
though you may receive statements of balance due. from other
offices. Corresponding wi th other offices or calling other phone numbers will only delay a reply to you since this adjustment was completed by personnel at the above address.
I f you contact us in wri ting, please include:
~ -your name, address, and daytime phone number, ~ -your Social Security Number,
~ -the tax year (s) of the report,
~ -a concise list of your questions and ~ -any documents which would explain and support your claim.
If you have questions concerning the items adjusted, please contact the Tax Matters Person for this business entity. A complete and detailed report setting forth the reason and
authori ty for these adj ustments has been furnished to that person.
Thank you for your cooperation.
B. Stephens
TEFRA Report Wri ting Unit
------ --------------- --- -- --------------------- ------- -- - -- -- - -- ------------------- ---- - - -- -- - ------ --- - -- - - -- -------- -- --- -- - --* * * ATTENTION* * * * * * * * ATTENTION* * * * * * * * ATTENTION* * * * * * * * ATTENTION* * *
B-57
000048
Case 1:05-cv-00743-FMA
Form 4549A I
Document 19-6
Filed 12/07/2007
Page 4 of 19
I Page
Return Form No:
Department of the Treasury - Internal Revenue Service
Income Tax Examination Changes
55 or EI NumLier
of
Name and Address of Taxpayer E.J. & Janice L. Leblanc Jr.
855 Shadow Oak Lane
1040
Person with whom examination changes
Mandeville, LA 70471-1249
Name and Title:
were discussed.
1
Adjustments to Income
Period End12i31i19¡;(,
Period End
Period End
a. ORDINARY INCOME
b. c.
35,239.00
d.
e.
f.
g.
h.
;
I.
k.
I.
m. n. o.
p.
2. Total Adjustments 3. Taxable Income Per Return or as Previously Adjusted
35,239.00 558,602.00
93.H41.00
TAX RATE
4. Corrected Taxable Income
Tax Method
Filing Status
Joint
n,63 1.00
Tax 6. Additional Taxes
5.
7. Corrected Tax Liability
8
28,61.00
less
Credits
a.
b
c.
d. 9. Balance (Line 7 less total of lines 8a through 3d) 10. Plus a.
28.631.00
Other b. Taxes c.
d.
11. Total Corrected Tax Liabilty(line 9+line 10a -10d) 12. Total Tax Shown on Return or as Previously Adjusted 13. Adjustments to: a. Speial Fuels Credit
b. c.
28.631.00 14.033.00
14. Deficiency-Increase in Tax or (Overassessment
Decrease in Tax) (Line 11
less 12 adjusted by 13)
14,59R.00
15 Adjustments to Prepayment Credits 16. Balance Due or (Overpayment) (Line 14 adjusted by Line 15) ( Excludinq interest and nenalties)
14,598.00
The Internal Revenue Service has agreements with State tax agencies under which information about Federal tax, including increases or decreases, is exchanged with the States. If this change affects the amount of your State income tax, you should file the State form.
You may be subject to backup withholding if you underreport your interest, dividend, or patronage dividend income and do not pay the
required tax. The IRS may order backup withholding at 20 percent after four notices have been issued to you over a 120-day period
and the tax has been assessed and remains unpaid.
RGSNTVer. 1.0.00
Form CG-4549A
B-58
000057
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 5 of 19
,
Form 4549A I
Name and Address of Taxpayer
Department of the Treasury - Internal Revenue Service
Income Tax Examination Changes
55 or EI Number
I Page
of
Return Form No:
E.J. & Janice L. Leblanc Jr.
17. Penalties
Period End 12/31/1986
1040
Period End
Period End
a,
b.
c.
d.
e.
f.
g. h.
i.
j.
k.
I.
m. n,
18. Total Penalties
Underpayment attributable to negligence: (1981-1987) A tax addition of 50 percent of the interest due on underpayment will accrue until naid or assessed Underpayment attributable to fraud: (1981-1987) A tax addition of 50 percent of the interest due on underpayment will accrue until paid or assessed Underpayment attributable Tax Motiyated Transactions TMT interest will accrue and be assessed at 120% of underpayment rate in accordance with IRC 662Hc)
19. Summary of Taxes, Penalties and Interest:
0,00
0.00
0.00
a. Balance due or Overpayment Taxes - Line 16, Page 1
b. Penalties (Line 18, Page2)-computed to 03/29/2001 c. Interest (IRC§ 6601)-computed to 03/29/2001
14,598.00
0.00 0,00 14.598.00
d. TMT Interest - computed 03/29/2001 on TMT underpayment e. Amount due or refund (sum of lines a, b, c and d)
Other Information:
AGRI - CAL VENDUE ASSOCIATES
# 33-0189461
Examiner's Signature:
Mrs. B. SteDhens
Employee 10:
District:
Date:
Atlanta
!).., 1"('1'4
MAR
U I-UU j
0781533133
Form CG-4549A
RGSNT Ver. 1.50.00
B-59
000049
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 6 of 19
Schedule number or exhibit
Form 886-A
(Rev. January 1994)886-A
Name of
EXPLANATION OF ITEMS
Taxpayer Identification Number
Y ear/Period Ended
Taxpayer
E.J. & Janice L. Leblanc Jr
i 986
ORDINARY INCOME
Tax Period 1986
RECORDS.
Per Return
Per Exam
($69,380.00)
($34,141.00)
Adjustment $35,239.00
THIS REPORT IS FURNISHED ONLY FOR INFORMATION; KEEP IT FOR YOUR
THE EXAMINATION OF THIS PARTNERSHIP INDICATES THAT YOUR DISTRIBUTIVE SHARE OF ORDINARY INCOME (LOSS) SHOULD BE CORRECTED AS SHOWN ABOVE. A DETAILED REPORT WHICH SETS FORTH THE ADJUSTMENTS TO THE PARTNERSHIP INCOME HAS BEEN FURNISHED TO THE TAX MATTERS PARTNER. PLEASE CONTACT SUCH INDIVIDUAL OR ORGANIZATION FOR ADDITIONAL INFORMATION.
Form 886-A (1-1994)
Department of the Treasury - Internal Revenue Service
B-60
000050
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 7 of 19
Name of Taxpayer: E.J. & Janice L. Leblanc Jr Identification Number:
02/27 /200 i
Total
1.50.00
HOW TO PAY YOUR TAXES
If you agree with our examination, pay now by sending a check or money order and your signed agreement. The enclosed report does not reflect any balance currently due on your account.
Why it is to your advantage to pay now:
· Decreases future interest charges · Prevents assessment of failure to pay penalty · Reduces payment of nondeductible interest · Eliminates further contact with us
If you agree with our examination and cannot pay now:
1) Can you pay the full amount within 120 days? (J Yes (J No
If yes, send in the signed agreement now and submit the balance due when you
receive a bilL.
If no, you may be eligible for a payment plan.
2) If you would like us to consider an installment agreement, submit your written request
or check the box below and return this flyer with your signed agreement.
( J I would like to pay $
per month.
(We encourage you to make your payments as large as possible to limit penalty and interest charges.)
I would like my payment to be due on the
of the month.
(Please indicate a date between the 1st and 28Ui of the month.)
You will be charged a $43 fee if your request is approved. DO NOT include
the fee with this flyer. We will send you a bill for the fee when we approve your request.
Please provide a telephone number where we can contact you regarding
your request.
Home: (
Work: (
ALSO, if you agree with our examination, PLEASE SIGN PAGE 2 OF THE REPORT (Form 4549)
and return pages 1 and 2 to us.
* Interest and applicable penalties will continue to accrue until your balance is paid In fulL.
B-61
000051
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 8 of 19
EXPLATION OF ADJUSTMNTS
SECTION 6621- (C) NAM OF TAXPAYER:
I SOCIAL SECUITY NUER:
I I
E . J. & Janice L Leblanc Jr.
I YEAR/PERIOD ENDED: December 31, 1986
Section 6621 (C) IRC
Since the underpayment of tax is attributable to a tax motivated transaction, the interest to be applied to any underpayment after 12-31-84 is 120% of the adjusted rate of interest established under IRC Section 6621 (C). The amount of the underpayment attributable to the tax motivated transactions is $ 14,598.00
B-62
000052
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 9 of 19
Defendant's Exhibit 10
B-63
ArK, -U4 UL (WCU) U7: 46
l.U l Q .,PD,
SPEEDWA Y
Case 1:05-cv-00743-FMA
Document 19-6
~~~~I-Ybb-l~UU?-l FiledWI 12/07/2007 Page 10 of 19 ~UU1l1 L~'
Oiileoflhisnolicr MAR. 26, 2001
Ta.xpllYor IdBnlifyinu Numbor
TEL:5046260043 P 002
rs
Department of the Treasury
Internal Revenue Service
MEMPHI S, TN 37501
I~orm 1040 b.xF'mlo(f DEC. :)1, 1qB6
For ;isslslflllC8 YÜlIlli:iy
¡;.11111~ ;'1'
1-800-829-8B15
i iII f' i 111.11" 1/11 i i" i ii" 11111111111", I. 'I. '11,,", 11111/ III
EJ LEBLANC
MANDEvILLE LA 70G71-12G9555
855 SHADOW OAK LN
WE CHANGED YOUR ACCOUNT 18247-434-08033-9
THE CHANGECS) BELoW RESUL TED F~OM AN EXAMINATION OF YOUR TAX RETURN SHOWN ABOVE, PLEASE SEE YOUR COpy OF THE EXAMINATION REPORT FOR A DETAILED EXPLANATION OF THE CHANGES.
IF YOU HAVE ANY QUESTIONS ¡ PLEASE CAL L US AT THE NUMBER LISTED ABOVE.
ST ATEMENT OF ACCOUNT
FOR ACCOUNT OF E J 8 JANICE L LEBLANC JR
ACCOUNT BALANCE BEFORE EXAMINATION ACTIoN
",O,006.59CR , 'i \~~~
47 J 36B.12 \ Yi ~ $ll,969,53
14,59B.ao (!~v;J- "~q')- ~ ')
INCREASE IN TAX BECAUSE OF EXAMINATION ACTION INTEREST CHARGED
AMOUNT YOU NOW OWE
WE WANTED TO ENSURE THAT BOTH YOU AND YOUR SPOUSE RECEIVE THIS NOTICE, SO WE'VE SENT A COpy TO EACH OF YOU. EACH COpy CONTAINS THE SAME INFORMATION RELATED TO YOUR JOINT ACCOUNT. ANV AMOUNT YOU OWE OR BALANCE DUE SHOWN SHOULD BE PAID ONLY ONCE. WE WILL ISSUE ANY REFUND SHOWN ONLY ONCE.
PLEASE PAY THE FULL AMOUNT BY APR. 16, 2001. IF YOU'VE ALREADY PAID YOUR TAX IN FULL OR ARRANGED FOR AN INSTALLMENT AGREEMENT, PLEASE DISREGARD THIS NOTICE.
IF YOU HAVEN'T PAID, MAIL YOUR CHECK OR MONEY ORDER AND THE TEAR-OFF STUD FROM THE LAST PAGE OF THIS NOTICE. MAKE YOUR CHECK PAYABLE TU UNITED STATESTREASURV AND WRITE YOUR SOCIAL SECURITY NUMßER ON 11. IF YOU CAN'T PAY IN FULL,
PLEASE CALL US TO DJ SCUSS PAVMENT.
OAf'C
B-64
000059
I1rrc -U4 UL \lYtUJ Ulati
LU Hi Ii!:ll, ,
::rttUlYA ¡
ILL: :iU4b¿bUU4j
MEMPHIS SERVICE CENTE.
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 11 of 19
P 003
LI- :
TAX PERIOD: DEe, 31. 19B6
EXPLANATION OF PENALTY AND INTEREST CHARGES
THE PENALTY AND INTEREST CHARGES ON YOUR ACCOUNT ARE Exp~ArNEP ON THE FOlLOWTNG PAGEs. IF YOU WANT A MORE DETAILED EXPLANATION OF YOUR PENALTIES AND TNTEREST. PLEASE CALL US AT THE TELEPHONE NUMBER LISTED ON THE TOP OF THIS NOTICE,
* $47,368.12 INTEREST - IRC SECTION 6601
WE CHARGED INTEREST BECAUSE, ACCORDING TO OUR RECORDS, yOU DIDN'T PAY YOUR TAX ON TIME. WE FIGURE INTEREST FROM THE DUE DATE OF YOUR RETURN (REGARDLESS OF EXTENSIONS) TO THE DATE WE RECEIVE YOUR FULL PAVMENT OR THE DATE OF 1 HIS NOTICE.
THE INTEREST RATES ON UNDERPAVMENT AND OVERPAVMENT OF TAXES ARE AS FOLLOWS:
PERIODS
PERCENTAGE RATES
UNDERPAVMENT OVERPAYMENTOCTOBER 1, 1988. THROUGH MARCH 31. 1989.......,..,......., 11 1n APRIL 1. 19B9 THROUGH SEPTEMBER 30, 1 qaq. , . . . . .. "., 12 i i OCTOBER 111989, THROUGH MARCH 31. lqqi................... 11 1n APRIL 1, iqqi, THROUGH n¡:CEMllER 31,1991.................. 10 9 JANUARV 1, 1992, THROUGH MARCH 31, 1992...............,.,. 9
APRIL 1,1992 THROUGH SEPTEMBER 30,1992.................. B
OCTOBER 1,1994 THROUGH MARCH 31,1995....,............... q
OCTOBER-l.--199c-l-HROUGH JUNE 30, 1994........,..........,. I JULY 1, 1994 THROUGH SEPTEMBER 30. 1994..............,.... B
8
7
. (¡
APRIL 1. 199B, THROUGH DECEMBER 31, ¡9ga.................. B JANUARY 1,1999 THROUGH MARCH 31, 19qq,."................ 7 APRIL 1,1999 THROUGH MARCH 31,2000...................... B
APRIL 1, 1995 THROUGH JUNE 30,1995".",..""......... 10 JULY 1,1995 THROUGH MARCH 31.19%...................... 9 APRIL 1,1996 THROUGH JUNE 30,1996....................... 8 JULY 1, 1996 THROUGH MARCH 31, 1 998. . . . . . . . . . . . . . . . . . . . . . . 9
7 Ii
9
8
7
R
7
7
BEGINNING APRIL 1 ¡ 2DDO...................... q
8 q
BEGINNING JANUARY 1, 1999. THE INTEREST RATE WE PAY ON OVERPAYM~NT OF TAXES, EXCEPT FOR CORPORATE TAX~S, is HIE SAME AS THE RATE OF INTEREST WE CHARGE ON HIL UNDERPAYMF-NT OF TAXES. THE LAW REQUIRES US TO REDETERMINE THESE INTEREST RATES
PAID ON AN OVERPAYMENT OF TAXES WAS ONE PERCENT LESS THAN THE RATE OF rNTERtST WE
CHARGED ON YOUR UNDERPAVMENT OF TAXES.
QUARTERLY. FROM JANUARY 1.1987 THROUGH DECEMBER 31, 199a THE INTEREST RATE W(
WE COMPOUND INTEREST DAILY EXCEPT ON LATE OR UNDERPAID ESTIMATED TAXES Fa~ INDIVIDUALS OR CORPORATIONS.
WE CHARGE A SPECIAL INTEREST RATE OF 120 PERCENT OF THE UNOERPAYMENT RATE IF;
- THE RETURN, NOT INCLUDING EXTENSIONS, WAS DUE BEFORE JANUARY 1, 199O, - THE UNDERPAVMENT WAS MORE THAN $1, ODD J AND - THE UNDERPAYMENT CAME FROM A TAX-MOTIVATED TRANSACTION.
WE CHARGE INTEREST ON PENALTIES FOR LAT£ FILING, OVER OR UNDERSTATING VALUATION5, AND SUBSTANTIALLY UNDERSTATING THE TAX YOU OWE. ALSO, WE CHARGE INTEREST ON FRAUD AND NEGLIGENCE PENAL TIES IF THE TAX RETURNS, INCLUDING EXTENSIONS. ARE DUE Afl rR DECEMBER 31, 1988. -- -,- nhWE- CONTINUE TO'-ttfA-RGE-i-N-TtifßT UNTIL YOU PAY THE AMOUNT YOU OWE IN FULL.
* ADDITIONAL INTEREST CHARGES
IF THE AMOUNT YOU OWE is $100,000 OR MORE, PLEASE MAKE SURE THAT WE RECEIVE YOUR PAYMENT WITHIN 10 WORK DAYS FROM THE DATE OF YOUR NOTICE, IF THE AMOUNT VDU OWE IS LESS THAN $100,000, PLEASE MAKE SURE THAT WE RECEIVE YOUR PAYMENT WITHIN 21 CALENDAR DAYS F~OM THE DATE OF YOUR NOTICE. IF WE DON'T RECEIVE FULL PAYMENT WITHIN THESE TIME FRAMES, THE LA~ REQUIRES US TO CHARGE INTEREST UNTIL YOU PAY THE FULL AMOUN1' YOU OWE.
INTEREST PAID
BEGINNING WITH TAX YEAR 1991 i YOU CAN NO LONGER DEDUCT INTEREST YOU PAID TO THE INTERNAL REVENUE SERVICE (IRS) AS AN ITEMIZED DEDUCTION ON YOUR FORM 1040, SCHEDULL A.
PAr.i: ?
B-65
000060
1111\. -V4 UI \Ht,UJ UI :41
C,O 16fiBÐ
::n,GUI1Al
lcL: ~U4b2bUU43
P 004
Case 1:05-cv-00743-FMA
MEMPHIS SERVICE CENTEt
Document 19-6
Filed 12/07/2007
Page 12 of 19
cr.
TAX PERIOD: DEe. 31, 1086
INTEREST REDUCED
I YOUR TAX RETURN RETURN, YOU MUST REPORT THIS REDUCTION OF INTEREST AS INCOME ON ON ON YOUR TAX
IF WE REDUCE INTEREST THAT YOU PREVIOUSLY REPORTED AS A DEDUCT
FOR THE YEAR WE REDUCE IT.
INTEREST REMOVED - ERRONEOUS REFUND
THE LAW REQUIRES US TO REMOVE INTEREST up TO THE DATE WE REQUEST YOU TO REPAV THE ERRONEOUS REFUND WHEN: - YOU DIDN i T CAUSE THE ERRONEOUS REFUND IN ANY WAY, AND - THE REFUND DOESN'T EXCEED $50,000.
THE IRS MAY REMOVE OR REDUCE INTEREST ON OTHER ERRONEOuS REFUNDS BASED ON THE FACTS AND CIRCUMSTANCES INVOLVED IN EACH CAsE.
ANNUAL INTEREST NETTING
EFFECTIVE JANUARY 1, 1987, THROUGH DECEMBER 31. 1998, THE INTEREST RATE WE PAID ON THE OVERPAYMENT OF TAXES WAS 1% LESS THAN THE INTEREST RATE WE CHARGED ON THE UNDERPAYMENT OF TAXEs. AS OF JANUARY I, 1999, THE OVERPAYMENT AND UNDERPAVMENT
- ~ATES ~~.s---l-WE PAY AND CHARGE ARE THE SAME, -EXC;EPT -FOR- CfRPDRkfE OVERPAYMENTS. IF WE REFUND AN OVERPAYMENT WITH INTEREST AND WE HAVE TO INCREASE
THE TAX AT A LATER DATE, WE GIVE SPECIAL CONSIDERATION TO THE INTEREST ON THAT
ACCOUNT,
ON THE TAX INCREASE MADE AFTER THE REFUND. WE WI LL CHARGE THE LOWER REFUND RATE OF INTEREST (UP TO THE AMOUNT Of THE REFUND) FOR THE SAME TIME PERIOD T!,AT WE PAID INTEREST ON THE OVERPAYMENT.
REQUEST FOR NET INTEREST RATE OF ZERO
GENERAL OF TIME RECEIVE PAVMENT RULE - IF YOU OWE INTEREST TO THE IRS ON AN UNDERPAYMENT FOR THE SAME FERiOD THAT THE IRS OWES YOU INTEREST ON AN OVERPAYMENT, YOU MAY BE ENTITLED TO A NET INTEREST RATE OF ZERO (THE SAME RATE OF INTEREST APPLIES TO YOUR UNDERAS YOUR OVERPAYMENT).
TO RECEIVE THE NET INTEREST RATE OF ZERO FOR INTEREST YOU OWED (OR PAID 1 THE IRS. OR INTEREST THAT WE OWED (OR PAID) YOU BEFORE OCTOBER I, 199B, YOU MUST FILE A FORM 843, CLAIM FOR REFUND AND REQUEST FOR ABATEMENT. FOR MORE INFORMATION ON THE FILING REQUIREMENTS FOR THE FORM 643, SEE REVENUE PROCEDURE 99-43. 1999-47 I.R.D. 579.
R~VENUE PROCEDURE 99 - 43 AND FO~M 843 ARE AVAI LADLE ON THE WORL D WIDE WEB AT
WWW. IRS. USTREAS. GOV
TO QUALIFY FOR THE NET INTEREST RATE OF ZERO, THE PERIOD OF LIMITATION FOR CLAIMING A REFUND OF INTEREST ON AN UNDERPAVMENT AND THE PERIOD OF LIMITATION FOR CLAIMING ADDITIONAL INTEREST ON AN OVERPAYHENT MUST HAVE BEEN OPEN ON JULY 22, 1998. GENERALLY, THE PERIOD OF LIMITATION FOR CLAIMING A REFUND OF INTEREST ON AN UNDERPAYMENT is 3 YEARS FROM THE TIME YOU FILED YOUR TAX RETURN, OR 2 VEARS FROM THE TIME YOU PAID THE INTEREST, WHICHEVER IS LATER. THE PERIOD OF LIMITATION TO REQUEST ADDITIONAL INTEREST ON AN OVERPAYMENT is 6 YEARS FROM THE DATE OF THE REFUND. YOU MUST FILE FORM 843 ON OR BEFORE THE CLOSING DATE OF THE LATER STATUTE OF LIMITATION PERIOD. MAIL FORM 843 TO:
U, S. MAIL
I NTERNAL REVENUE SERVICE NET RATE INTEREST NETTING CLAIM F.O. BOX 9987
MAIL STOP 6800
OGDEN, UT 84409
B-66
000061
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 13 of 19
Defendant's Exhibit 11
B-67
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 14 of 19
A~ll:: i__~__
~COHnED
':' L+,
UNITED STATES TAX COURT
AGRI -CAL VENTURE ASSOCIATES, FREDERICK H. BEHRENS,
Tax Matters Partner,
v.
,W1 Ii j Sl! :~---t . v' :~ll:t 4--' i~ STAT. L.
12530-90!. r--¡ s: 7JDGE
Petitioner,
COMMISSIONER OF INTERNAL REVENUE,
Docket No.
¡i.i~_:.'
DECISION
Respondent.
Pursuant to Rule 248 (b) of the Tax Court Rules of Practice and Procedure and Respondent i s Motion for Entry of Decision, it
iS
adj ustments to the partnership i terns of Agri -Cal Venture
1986 Year
ADJUSTMENTS TO ORDINARY INCOME:
ORDERED AND DECIDED: That the following statement shows the
Associates for the taxable year 1986, as set forth below:
Partnership Item
Farming Expense Schedule F
As Reported
As Determined
Other Deductions
Capi tal Contributed during the year
$32,181,001.00 634,885.00 $ $12,660,000.00 $27,607,878.00
$16,081,646.00 634,885.00 $ $12,660,000.00
$ 4,391,130.00
Liabilities
TAX PREFERENCE ITEMS:
Partnership Item
Qualified Investment
As Reported
As Determined
$ 5,781,469.00
Expense
$30,428,782.00
~i 0- _.,~
~nrp
B-68
_~ ,~_,:;J ,:" cJ U \.
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 15 of 19
Agri-Cal Venture Assoc. Decision Document Docket No. 12530-90
2
That the foregoing adj ustments to partnership income and expense are attributable to transactions which lacked economic
substance, as described in former I.R.C. § 6621 (c) (3) (A) (v), so
as to result in a substantial distortion of income and expense,
as described in I.R.C. § 6621 (c) (3) (A) (iv), when computed under
the partnership i s cash receipts and disbursements method of
accounting; and
substance.
Tha t 1 i ab i 1 it i e s
in
the amount of $23, 216, 74~ lack economic
-J ct VVO s, 1-J~x:'lv--;¿~
Judge
Entered: ~jUL 1.9 20m_
B-69
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 16 of 19
Defendant's Exhibit 12
B-70
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 17 of 19
United States
of America
Department of the Treasury
Internal Revenue Service
,.
Date: August 3, 2005
CERTIFICATE OF OFFICIAL RECORD
I certify that the annexed transcript(s) is(are) an exact transcript of the account of the Taxpayer named herein in respect to the taxes specified. It is a true and complete transcript for the period(s) stated of all assessments, abatements, credits, and refunds relating thereto as disclosed by the records of this office as of the date of this certification. It also contains a statement of all unidentified and advanced payments, if any, for the periods(s) stated.
E J & Janice L. Leblanc
For tax period(s) December 31, 1999
Form 1040 Certification of Assessment and Payments consisting of 3 under the custody of this offics.
page( s)
IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this offce to be affixed, on the day and year first above written.
By direction of the Secretary of the Treasury:
Catalog Number 19002E
Form 2866 (Rev. 09-1997)
B-71
Case 1:05-cv-00743-FMA
Document 19-6
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Page 18 of 19
CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS
EJ & JANICE L LEBLANC
EIN/SSN:
TYPE OF TAX: U.S. INDIVIDUAL INCOME TAX RETURN
FORM: 1040 TAX PERIOD: DEC 1999
DATE
EXP LANA T I ON OF TRANSACT I ON
ASSESSMENT, OTHER DEBITS (REVERSAL)
PAYMENT,
ASSESSMENT
(REVERSAi)
CREDIT
DATE (23C, RAC 006 )
ADJUSTED GROSS INCOME
154,695.00
T AXAB LEI Nc'OME
130,806.00
05-15-2000 RETURN FILED & TAX ASSESSED 49221-141-05302-0 200022 04-15-2000 WITHHOLDING & EXCESS FICA
04-15-2000 EXTENSION OF TIME TO FILE
31,832.00
06-12-2000
36,435.00
EXT. DATE 08-15-2000
06-12-2000 REFUND
(4,603.00)
05-30-2002 AMENDED RETURN FILED
49277-557-00270-2 49277-575-01178-2
05-30-2002 AMENDED RETURN FILED ADDITIONAL TAX ASSESSED 49254-506-05060-3 200317 ADDITIONAL TAX ASSESSED BY EXAMINATION AUDIT REVIEW 49247-597-90030-3 200330
08-04-2003 RENUMBERED RETURN
o .00 o .00
05-05-2003 08-04-2003
49247-597-90030-3
PAGE
1
FORM 4340 (REV. 01-2002)
B-72
Case 1:05-cv-00743-FMA
Document 19-6
Filed 12/07/2007
Page 19 of 19
CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS
EJ & JANICE L LEBLANC
EIN/SSN:
FORM: 1040 TAX PERIOD: DEC 1999
BALANCE
TYPE OF TAX: U.S. INDIVIDUAL INCOME TAX RETURN
o .00
I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE IN RESPECT TO THE TAXES SPECIFIED is A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED,
AND ALL ASS E SSM E N T S, AB ATE MEN T S, C RED ITS, REF U N D S, AND A D V A N CEO RUN IDE N T I FIE D
PAYMENTS, AND THE ASSESSED BALANCE RELATING THERETO, AS DISCLOSED BY THE RECORDS OF THIS OFFICE AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. I FURTHER CERTIFY THAT THE OTHER SPECIFIED MATTERS SET FORTH IN THIS TRANSCRIPT APPEAR IN THE OFFICIAL RECORDS OF THE INTERNAL REVENUE SERVICE.
:; ::: ;::: ~:: ~ :::;;:~ ;:: ~ ::: ;::: ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~
PRINT NAME:
Beverly S. Nadermann
TITLE:
Oper a t ions Manager, Accoun t ing Con tro 1/ Services
sc-c 198 (Rev.8)
DELEGATION ORDER:
LOCATION: INTERNAL REVENUE SERVICE
ACCOUNT STATUS DATE 07/28/2005
FORM 4340 (REV. 01-2002)
PAGE
2
B-73