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

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007

Page 1 of 13

Defendant's Exhibit 3

B-22

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007

Page 2 of 13

AGR I -CAL VENTURE
Schedule K- i
(Form 1065)
Depanment of the Treasury
Internal Revenue Ser'lice

'SSOCI.

ES

005

- 'a8- 50 00155

390

Partner's Share of Incomei Credits, Deductions, etc. OMB No, 154-00S9

be innrn DE C 1 19 ~ 5 , and endin NO V 30 1986
PAR TNER NO

for calendar 'Lear 1985 or fiscal year 1985
A Is pdrtner e general pertner (see page 3 01

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

129

I"irucho", lor forii 106511. 0 YES 0 NO
B P"lner's sh.re of liallilil¡.s Isee pig' 10 of
Inslruclions for form 10651:

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

METAIRIE,

LA

70001

O1her . . s
I D Enter partner's percentge of:
(0 Before decreise Dr terminllflJn

Nonrecourse S

NA ._.-___..._..___...................o

I C What type of entity is this partner? ~..

INDIVIDUAL
Ii;) End 01
year

UUUUhU4),tiOO.

Partnership's identitying number ~ 33-0189461
Partnership's name, address, and zip code

Prof It !;hiring
lass litiaring

AGRI-CAL VENTURE ASSOCIATES C/O AMERICAN AGRI-CORP 5000 BIRCH ST., EAST TWR STE 610
NEWPOR T BEACH

~r~=~W~r

% % %

0.203300% , , UUq;::?,9.~Iö..9.~io
.....nu.........................

0.203300"/0

CA 92660
1

E ~~~u~~nter;here~.art~~'.~E.RE~SNqLnÇA ....u.u

F Ta~ Shelter Registration Number~862616ö063i
(bi C"pitil c:onlribuled during year

G Recnciliation of partner's capital a=unt;I'ol C.pilll .ccounl " Ileginning 01 yeir I
Idl Income nol included in column (c), lei Losses nui included in column 1~l1

26,000.
(b) Amount

~c) Ordinary income (less) ITom line 1

-69,380.

plus nDnlnøble income PIUS unal owibie (leduc-lions I

if WllhdrawBls and dislribulions

19i Capilii iiccoun! it end 01 year

-43 380.
(,,) i 040 fllll antar tho
amount In column (b) on:

(a¡ Di.butlv shni ttam
Drdin~ry income (loss) ,
Guaranteed payments
Dividends qualifying lor exclusion

-69 380.

Sch. E. Part Ii, col. (el or (f)
5ch. E, Part Ii, column (f)

u;
'"

=.
ci E

a a

2
3

Sch. B, Part II. line 4
5ch. 0, line 4, col. (f or (g)

4
5

Net short-term cøpital gain (loss)

"
.E

6
7

Net long-term capital gain (1055). Net gam (loss) under section 1231 (other than due to casualty or theft).

5ch. 0, line i 2, col. (fl or (g) Form 4797, line 1
(Enter on 8 liceble lines 01 our reiiirni

Other .

'"

t i:
::

§

B Charitable contributions.
9 Expense deduction lor recovery property Isection 179).

See Form 1040 inS1ructions
Selled"Ie K- I IF orm 10651 ( See Pl!r1ner'~ Instructions tor)

o

Q)

10 Other.
tl
'6 II

(Enter on applicable lines of our return)

See Form 1040 instructions, line

11 Credit for income t~~ withheld

57 for Backup Withholding

U
_

12 Other.
i 3 a Net earnings (Joss) from self -employment
b Gross liiming or fishing income.

(Enter on ipplicable lines of our returnl

~ë.i:

;. 0

Sch. SE, Part I

II ~ E

c Gross nonterm income.
14 a Accelerated depreciation on non

) (See Pirtner's Instructions tor) Selledule K-I (Form 10651
recovery real property or 15-year or 1a-yeii

real property.

~ .. i: ~ '" ~
.2 E
ci ai

b Accelerated depreciation on leased personal property or leased recovery
property Dther 1han 15-yeør or 1B-yeør real property .

Form 6251, line 4d
Form 6251, line 4i See Form 6251 instructions See Form 625' instructions

..

ct :: " '"

c Depletion (other than oil and gas), d f1) Gross income from oiL. gas, and geothermal properties (21 Deductions allocable to oiL. gas. and geothermal properties
e (1) Qualified investment income included in Schedule K-l, line 1

13. i
66

f Other.

(2) Qualified investment expenses included in Schedule K-1, line 1

730 ( See Partner's Instructions for) . Sclledule K-I (form 106&1
Schedule K-1 (Form 1065) 1985

For Papork Reduction Act Notice, ""e Form 1065 Insctions.

95-2396893

B-23

000282

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007

Page 3 of 13

AGRI-CAL VENTURE A~ lCIA1_~

005

'178-50

33-0189461

00155

391
Page 2

Scheaule K-I Iform 10651119851

(ai Disibutive shar Itm

(e) 1040 fllars enter the emount in column (bl on:

.. '"
Q) Q; .. .E .. c

15 a Interest expense on:

(1) Investment debts incurred before 12/17/69
(2) Investment debts incurred before 9/11/75, but after 12/16/69

Q)

-;
el

E
;.

(3) Investment debts incurred after 9/10/75 b (1) Investment income included in Schedule K-1, line 1
12) Investment expenses included in Schedule K-1. line
e (1) Income from "net lease propert".

13.

Form 4952, line 1 Form 4952, line 15 Form 4952, line 5
\ (See Partner's InitrUtlions tor)
I Sch.dul. i.1 (form 10S51

.:
'"

(2) Expenses from "net lease propert" .
16 a

Type of income _ ~ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ _
Name of foreign countr or U.S. possession _ _ _ _ _ _ _ _ _ _ _ _ _ - - -

Form 1'16, Check boxes

Ql

lc '"
Q)

)( '"

b
e

Form 1116, Part I

Total gross income from sources outside the U.S. (attach schedule)

Form l' 16, Part i
Form 1116, Part I
Form 1 116, Part II

d Total applicable deductions and losses (attach scliedule) .

u.
..

0

e
f

Total foreign taxes (chec one):..D Paid D Acrued.
Reduction in taxes available for credit (attch schedule)

9 Other (attach schedule,
Q)

Form" 16, Part III Form i, 16 Instructions
(See Partner's Instructions
for Schedule K. -1 ¡Form

17 Other items and amounts not included in lines 1 through 16g and 18

o

:5

as'Ël t~atAÎ"~~rÑitto glrreÄ%1Sparately to you.
18

1065))

Cost or other basis of a 3-Year
Regul ar Percentage

Form 346B, line 1 (a)
Form 3468, line 1(b)

-:0 Q) el
;e~ .~.. - c
:.E .. .. .. '"
c.,.
w CI
Q) Q)

15 ..

new recvery propert bOther

Cost or other basis of e 3-Yeiir

Form 3468, line 1 (e)
FDrm 3468, line 1(d)

used recvery propert d Other Secion 48q) Elecion Cost or other basis of e 3-Year
to Reduce Credit new recvery proper ,f Other

FDrm 3468, line 1 (e) Form 3468, line 1 (f)
Form 3468, line 1 (g)

ã:~

o i;
19

(Instead of Adjusting Cost or other basis of g 3-Yeiir Basis) used recery propert h Other
Other proprty (see instructions for Schedule K-' Form 1065)

Form 3468, line 1(h)
(SS~h~~~Ii"eørK: Iln~f~~~tJ~~6~r)

Properties: A
(State whether recovery or
nonrecovery property, If

B

c

a Description of property

E c...
CD Q) c: ..

"'.u '0

recver propert, state
whether regular percentage method Of

.Be

u

.. Q)

section 48q) election used,) -

._..

g E

.0 '" :i Q) ui ¡;

b Date place in service

c Cot or other basis
d Class of recovery prop-

....
)0

a. a .. c.

Q; 0

erty or original estimiied
useful life .

Form 4255, line 4
Form 4255, line 8
95-23S6893

e Date item ceased to be in

vestment credit property

B-24

000283

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007

Page 4 of 13

AGRI-CAL VENTURE A oCIATL.

005

'878-50

33-0189461

00155

392

FORM 1065

SCHEDULE K-1
CONT I NUED

PARTNERS SHARE OF INCOME, CREDITS, DEDUCTIONS, ETC

PAR TNER I D NUMBER

ELWOOD J. LEBLANC, DR & MRS 5005 YORK STREET

METAIRIE, LA 70001

LINE 17 - OTHER INFORMATION

(AUT I ON: ALTHOUGH LINE 1 SHOWS A LOSS, YOU MAY NOT HAVE SUFFICIENT AT-RISK BASIS TO DEDUCT THE ENTIRE AMOUNT - CONSULT YOUR TAX ADVISOR

B-25

000284

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007

Page 5 of 13

Defendant's Exhibit 4

B-26

Case 1:05-cv-00743-FMA PAGE NO-OOOI
DATE REQUESTED 09-29-2003
FORM NUMBER: 1040

Document 19-4

Filed 12/07/2007 Page 6 of 13 ~S EMPLOYEE 0615508398
PRINT DATE 09-29-2003

TAX PERIOD: DEC 1986
. -

TAXPAYER IDENTIFICATION NUMBER: ** SPOUSE TAXPAYER IDENTIFICATION NUMBER:

_..J
BODC-WI BODCLC-

E J & JANICE L LEBLANC JR

ANY MINUS BELOW SIGNIFIES A CREDIT AMOUNT
ACCOUNT BALANCE: ACCRUED INTEREST: ACCRUED PENALTY:

0.00
o .00 o .00

AS OF 06-16-2003 AS OF 06-16-2003

ACCOUNT BALANCE PLUS ACCRUALS:

0.00

** EXEMPTIONS: 04 ** ADJUSTED GROSS INCOME: ** TAXABLE INCOME: TAX PER RETURN:

107,253.00 93,841.00 14,033.00

**FILING STATUS: MARRIED FILING JOINT

** PER RETURN DR AS ADJUSTED 05-18-1987 RETURN DUE DATE DR RETURN RECEIVED DATE (WHICHEVER IS LATER) 06-15-1987 PROCESSING DATE
TRANSACTIONS
CODE

150 RETURN FILED AND TAX 18211-136-15738-7 806 CREDIT FROM WITHHELD 716 OVERPAID CREDIT FROM 460 EXTENSION OF TIME TO
REFUND

EXPLANATION

ASSESSED

846 300 606 960 961 960 961 977 640 607 196

EXT. DATE 08-15-1987

TAXES & EXCESS FICA PRIOR TAX PERIOO FILE

ADDITIONAL TAX ASSESSED BY EXAMINATION 18247-434-08033-9 198907 UNDERPAYMENT CLEARED RECEIVED POA/TIA REMOVED POA/TIA RECEIVED POA/TIA REMOVED POA/TIA AMENDED RETURN FILED

ADVANCE PAYMENT OF DEFICIENCY REVERSAL OF UNDERPAYMENT CLEARED INTEREST ASSESSED

29277-425-01639-0

200027

06-15-1987 04-15-1987 04-15-1986 04-15-1987 06-15-1987 02-27-1989 02-27-1989 07-21-1990 01-14-1991 01-13-1992 04-12-1996 12-31-1999 06-20-2000 02-27-1989 07-17-2000

DATE

MONEY AMOUNT (IF APPLICABLE)

14,033.00 18,024.00256.86-

4,247.86

1. 00 1. 00-

0.00

50,000.000.49
1. 00

********* ********************CONT I NUED ON NEXT PAGE * ****************************

B-27

000005

PAGE

NO-0002

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007 Page 7 of 13 iRS EMPLOYEE 0615508398

276 FAILURE TO PAY TAX PENALTY 200028 196 INTEREST ASSESSED 200028 340 RESTRICTED INTEREST ASSESSED 200 I II 300 ADD IT IONAL TAX ASSESSED BY EXAMINATION 49247-466-18002- I 200IIL 670 SUBSEQUENT PAYMENT 706 OVERPAID CREDIT APPLIED 1040 200012 670 SUBSEQUENT PAYMENT 300 ADDITIONAL TAX ASSESSED BY EXAMINATION 19247-605-08013-2 200231 977 AMENDED RETURN FILED 49277-684-00481-2 290 ADD IT IONAL TAX ASSESSED 49254-725- 0 520 3-2 200248 341 RESTR I CTED INTEREST ABATED 290 ADDITIONAL TAX ASSESSED 19254-739-18188-2 200250 700 OVERPAID CREDIT APPLIED 1040 199512 700 OVERPAID CREDIT APPLIED 1040 199612 846 REFUND 776 INTEREST DUE TAXPAYER

04- 15-200 I

07-24-2000 07-24-2000 03-26-2001 03-26-2001 04-13-2001

0.25
1. 67

06-21-2001 08-12-2002 04-15-1987 12-09-2002 12-23-2002 12-23-2002 04-15-1996 04-15-1997 02-03-2003 02-03-2003

47,368.12 14,598.00 4,560.537,283.82125.180.00
o .00

0.00

1,987.480.00

1,731.001,759.006,141.84 664.36-

B-28

000006

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007

Page 8 of 13

Defendant's Exhibit 5

B-29

Case 1:05-cv-00743-FMA
~ '-1 t: ,-_' r l: ,J 1 !? t~ ': ~~ n u .: '~c ;",1 L L ~~

Document 19-4

Filed 12/07/2007

Page 9 of 13
:-, ¡-l~jUI~

CkP",H'tl'lt:ni: ()l ~ _.,.

l_J I \ '.
C)(~te :

MAR 1 4 1990

Na~e of Part nersh ip:
, -, :':i l:l I ~ (~ ~. I .i :~~ ~, j T- ':_-:;-

Taxpayer Identifying NUMber:
'33 -- L~ ~:; oj 4 ¡: I

Ta;~ Year Ended:
f)c./ '~~beï~ 3D

: r3C: G

Onte FPAA Mai 1 eel i:, r,c¡/~"

Tax Matter5 Part ncr

AGRI - CAL VENTURE ASSOCIATES

57300 Enterrrise Way

Coachella, CA 92236

Person to Contact: ~~
Cc~ 11 lJd= b

MAR 1 4 1990_.

Mattei-s Partnel' ~

Co!:i~act T~i:p~9ne Nii~1her:
~. L':~J9.' J.4:,~ /St;::;

NOTICE OF FINAL PARTNERSHIP ADMINISTRATIVE ADJUSTMENr

5 h~3n~~~e t ~:t ~~~~ ~~~ d l ~~~~~~~~e~~r:~:~ ~~~:~~~~ SF~;~ t 8~øC~~: ~¿-~:~~r ~ ~ ~ ~r n
~:31~~~~rd7~ ~~~J~~~i~~ ~; g~~~fl~~~in~~5~~; L~~1~7~~~:~~2~Pfd1~~~~~~~ts.

::~A) .

iteM5 consistently iJith the :reatMent Gf th~ itôM5 ~n the p~rt~erS~1i~\ retlJI-n
. ,"'I,'Y

r f j' 0 LA I¡J d iì t ¡. ':. :=- n t e (' i n t 0 ~-:\ bin din r~ a g ¡- ê ~ ¡-'1 e il t ll: 0 L.' e d -~ t ~ i e ,~~ ~j 1- t n ê ì :j ti i (-

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"3_l~Jíj.ìilg 31ld ¡'ett",r'rii~-i~-; Fn,"'rij S7C~)-F const 1 iutes? sett l.~('ier:t ciff-Sì~ b:l /c;U. Y F ~he
¡t~~s af th~ par:n~r5hip unde~ the 3greeMent will be binding and will ~at be
i~ r . ~ c t 8 d b y any L a ~ 6 r ,J ~ j ¡ C 1 a L jet (~ r~ ~ ~ n a t L Q n .
T ,',~ ",', 'j", ',~, -L' ",::,' ~,-_:, ~"

i ~--::: i cr,,eí ¡~.::,-:,~~-; 1- ~ yi':;iJí CJ f f e:.... () f ..,;r~ 2l:~flen -+) the. L ¡~ ~¿i, t f''¡\"3n t ,-, ~ t ,~e f:' .3_r- t i:':2i'-'S h l ~J

Lf \.'ciU "j e Lh¿ tei,.,: ~13~-tet--s par-tner (the pGrtnel~5hip reprê-Sê\-;.teit..:.? :,;~ï\)

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: ,_ì 'Î:: -: ¡- ,~j ,--' j. ~. (-' Get 1 ~: 1 ':=- ~-~ T, r ieT ,:; C ':- !_, r' t.) tJ G t h :-"¡ U ~J 1. D 1 Id íl 1, h ':: ;-j -. ~ ~.~ ,~. í) C"_ ,. ;" 1..;: _ \ ,~ P ,~Î3 t s ! ~ ,.j;1 C oj ~J '2: t 1. t i' -:. ~I .

~. CJ n ~ :. ri u.:' ,'~l )

5045 En5t But 1 er Avenue, Stop 8Z6-1
Fresno, CA ~3888

L3tter 1830(('0)

p

~ ~) - :~ '3 ;.

B-30

000267

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007

Page 10 of 13

L ill 1_ í, 0 .:-~ ¡J ~~ 1 t ~~ :- i ~ ~ ~ _ r-":'~: ¡~ ~ -:. r- ~. (; f! ¡~ t.: 1 ~'-i ~ ,~ .-:'!.. r t, t r- ~~ r ñ í ;1 p r r L ~. ~ " " , ! (-, ; J t~ 1 :,::" ~ ,~, r i

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,--.'~l,2;~,::11':, i~i::t.srit1,'-(e +he 8,\1O\.lnt t:J depos.i.r Ìj'-,' !.?kL'--~I~ GUì-- ~t-:-:'-'i'~.--.¡,i,,4 ''-r,~'('C, ,~~,f t~-12 - ~ I P 5 r -r n ~ r 5 h L P ~ d J U 5 t ~ e n t s 1 ~ t Q a = c () u n t 1 ¡, ,- 6 f ~ ~ ~~ r~ i n ç _' ~ I ~
I fi-~ iJ ;- e G. d j \.:3 t :Yï e ìl t p e ~ .1 t, i G :ì 1 -5 f i 1 c; d .l ¡-I ,-=~ n / ',~ t t r--.:- ,-:-:H.J r-~ t ~ L L ~ t '~~ d c ri t r, e
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G,~,..tneí':'¡-'~0 !.f,e¡yi.") t.h:~ :))2'1' the p,::r..tne:sh1f=J í-epo\~'~,:i ~;r:F:V~ '-:.1-: t-J r'"'~tl.¡~' ':i :-~':-,n

~ '. ddditlQr~dL tax t~at you Mav owe un;jer I:he ~A, Y0U ~ill n~t ~e
;i.?~-~,:~. 2.0 il) C-t~-)nte.st the tl~e::-L¡Tient." ,jf the u::r'tneí::h_:i- 1 t-:r'13 c,: t~¿ ;:,jr--tí\cr:sh~íj

!;ni~~\~ ~r.,= FPAA in3nv îefund i-:lr-tlíi' Cd.. Sllì_T.'. Th:"?- ì.._:Jj l:,') i.l'i '.Ll jDU C.ò '", 1 ,~,:re FF(-'t1 ~,~ ~-,,' : \ '7:: Ir-t ~ r_ i,', .7"f ~í 1SØ d.aY5 fr',:JM, the Maill.nn, date, or l' l' f-"~' '.. l :" t8 i:- t.3.~. :'1'"'u: i ',,) r,',.rer

~ ¡: ;.; e ',,' ¿ r ,- t r 6. P, e t 1 1: i..) n ~ s f 1 L ~ I! 1 ìi t ii e 1 a;~ :" :-=, U (' ~ ,~-' i) U -' _ - r: '- ~ -' - '-

-(h-:; i-_", ~"::'Uít \:-~eCJ.sicn 13 finala

If ~"-=U '-'Ia'ie '3_rl''¡ c:ue51:ic.rl5 öbou-t -thi,'_; r11'':i.+'t-,r~ ~J!,~,J_ e .'j¡--~_t.c~ +.:: ::hi:; r::::í:;;;-'n
1.. h '.:' ~ e n aM e a. r- d e. d d r -: 5 :~ a (' e ~ he ;JJ n c.. nth i3 l:s t f, e t" ~ If,..: t=d.J vH- i t e:; ,:i. ~ 1. el C t- t h i ::

~~~ ~.e,r L:~, help id~:;r-;t 1 f'/ ',-()ur- e-c-:'")ûnt. _ i,',~,~p t ~'il: .=:cP-/ i '-1\ ,t:~¡,~í r--2..::Gt-ds hl~o
L :.. ':- 1 u j Ë '-,' Q U r t d 1 e D h (~) n E n U M b -2 t-. 2 ír d +. he Î' c, ~ -L ,~: 0 r¡ -.. ;:: n 1. ~.. í-~ t tL rf~ e f (.i ~' U j t. u ,-~ c 11 )¡ íjlj

_l' 1-:-3.3:;: t~'J2i--i.:ed :'lG¡l- i-ÍifCi"Matiur,.

ru~ber 5~a~ln' in t ~~
L 0: 3 1 c a 11 in g ar ~ a ,

If ",'QU Grefer

/ ,:J U í'l d 'j ': Ö 1 1 t r-, e I r? S C G r,t. 3. -:: per ~ CJ n ,So t. r, he t ,-: i ;--=~ p h ¡J:i 8 h ,:. 13 din \=1 c' f t his 1 e r. t (:=' r~ . I f ~ he '1 iH'~ b ¿ :- 1:; ,~- '.1 * ~ 1 ,j .:: )1 G i) ~~

~her~ ~ill be ~ long-dist3fice char~qe to you.

Y'JU May 1,:.::,1 j f-_h~ IRS +.elephüne lil1rfìber- i':5tt~rJ i.r¡ YULr' loc,I:"'l ~:.'i¡":=ct:_;r-':-'. An eMDIQ~ee there M5j b 8 a b 1 e t û he 1 p "I G U 1 :l 1_ ~ t the c ,~, n t. ,~ c t p S t~ '3 i~' ~i ,-3 + t. h e 3ddres5 5hown on this letter 15 Most faMiliar with ~our C2se.

T~13n jGlj far j'O~Jr cooperation.

':; :! r: i:: S r- S 1 '/ '/ :~:- L1 ,~. 5 ,

~,

Fred T. Goldberg. Jr.
i~.. ,':. ;":'1 fl~ i 55 1 '::- n 6 r

b;

-: ~ q. Co~k(~ 'M(~

JC5se A. (;)ta

Ol5trLc~ ~ir2c~~~

_ I_iiC

t ~ ì ::

1 :: t ~ ;'; r

.;c:Lconard S. Roth,u/f.JA

5045 Ea5t Butler Hvenue, Siop 826-1

Letter 1830(00) (R~

i J-:= g .ì

Fresno. CA 93888

B-31

000268

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007

Page 11 of 13

" :370-'~l

-l::,:'r-.ì',
, , : ,

~:' 'j ~ .~,.

AGREEMENT ra ASSlSSMEI~~r ArJIJ COI_L_~C I-ION UF

----------~----~~----_._-----.' . , - ~ ~
';~:JV¿:-~ ~ i~f: l _;. -i ~û~' ,~S.::

DEfICIENCY IN TAX FOR PARTNERSHIP ADJUSTMENTS
:ilè'_

s.Jr': ,:;" 5:-ll0

." -ii :~,~ ij

flH31 Venture Aó-Ciates

OgriÚl Uenturr Associates

r ilX ~âtter5 p¡¡tner moo Enterrri Sf Uay
Co~;hell d, CA '12236

HO,¡eiiUer í~, 198&

:j';;.J,!'f' ;jF;i:;i:,'lfiQ '1IJr~bèr: 33-0189161

-;j-~~~ -:Ji t,j'~ --i~at~-d--~~~~~r~ilf( ----~-~~-----¡ ilxpòyer I iknti fYJ ng Hui;ber
èí ai P,Q161 Fred 11. llchrens

Un G ~:: I~ ~_ i: ~ :.-= ¡ C" ~: ,~. r: =J '.:' í -. 0_ ,_ l '.::' n r3 2 2 .i (:) ':. f t h c T lì + ~ 1- n E: 1 R e ': ~ n u c- :' ,~, ,:-J ~, .. he ,_,:J'~~-r~ ~'~ c:,j ,=i-:;:~r- -:' an r3C~~El~'l!~nt Lvl r,h i- esusc t '~~") ': ¡¡~
=: _~. è ~,c_ì, i.,': S T ?~~ ~:; ¡ ~~ ~ ~r :~' ~:': ~~, ',: Y-~r,-',~h T~ j P ;;~~ ,', F,~' ~ t ~~,:~ u:~ 2~;~ ~gh~~rjf ¡~'ir; ~~'~,c;l~ ~~~~; I~J: ~'hl.JÇ' h 10" e: r ,j '. ~_ S 1 ,-= r-~3 - r ~ .:: ': ~ ~ ': r-; _ _ -i,,' '_ the C.: d e 1 3_ 1 5.::: ':.\ f f e r~ s -t Q '.J Ô. 1'.. :: : h..~

r- _~ s t i~ .. .:. ~ _' I ; ~. -, 1; ~ r-;= .-= ':: -= e 'S :: :Y1 '3 n "'' 3 (ì d ': ,:; 11 -= c tic, n .:. f 2 n'.;l d 8 f i. .: 1 ~ r; c -'.' 67, t. r :. but. ,~b i '.2

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f (~r the C Q ~ n ! ~ ~ ~ \J n ~ r 0 f t t1 ~ T r:~ ern a 1

i. ~~ 3 C ': .:: p t -? d 1 i t ;)j 1 1 1 n ;:?\ \/ t? ¡. ,_, '-.. ¡ ': L2 .:' I

5 offer J 5 6,~cepted for tne C0MMiss10~ier ihe tr-~at~ent 0~ rf pdi t nf;r~ ,~,:":,!t~,A,',",~:,':,,,~.rll!,,5,~r:,c ¡'¡,=,e' ;,i-i~, :51;¡recòfY:ent ,011. r;oi. te ,e'Jpenô'~ in !he:3b::êliCe: of
~ r-,Ju¡-1

~_ _'":' _._ ;-;r ~.':.~3t-epr-ec,entation:Jf tric-r; ~íìd n':J =lëilì' ;;Jr ".e~unü cr-'
¿3 r-i

credit tJ25.~d ,:.íl

.: n an,; ~ 1 r: + ~-j e .l.. l e Çt t i'q en t Ci f p e. r t n E: t- S h :. c i t e:"' -5 0ì êi Y i:J e fi 1 e d

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;:-77-s-:~T:_i ;-- ;-dr:J--;-=TT~~~----------------~'---'----------- ¡ c ,~ì T;;---~-----~-~-~--"-- --

- ----_.._--------------------._-----------------_.!_------.----------If this offer is 8"ecuLed by a tax !'attars pòrtner, please include 'title ¡,11th
the 'sigriùtui-e.
~JOTE :
,1. ~_ ,j.l iii ~ i j e;j RETURN OF A HUSBAND AND W I FE" ~

: ,

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-------- ----- -------- ¡-c6" t ~ -0(': -:-_:pt,?d-T0r-- --i:,:.:~;!î':-l-~-~l:;nê,r --'T-~~-igndt-ure---u'-. -~-------

FOR HI TE RNAL REVENUE U~;E ONLY

_"________,________..____________~___ ---~------------_;-----------------

, I , " : , I i !

, ' I ' I : i I i

': ,~l t 7, ;.;r n,~:.'/ \_'1. '.=' f .3: ~ ':'.¡- n2Y J

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:_ t 12

,_",", 870-P

B-32

000269

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007

Page 12 of 13

Ocpnd..l'nl or the lìTi151;ry -interiial "-rc1r,IU¡' Seri/w'

RGPEEMENT TO ASSESSMENT (~NO COLLECTION or DEFICIENCY IN TAX FOR PARTNERSHIP nOJUSTMENTS
:'J .'li~e - () F Pcer- t r,er '5 hip

,s ,~.he cJu l.._QL~dill;, t ~.e n i:~,_ ___________'__'_ i
, I I , , I I

r ilX

y ~~ (3r ( s )

Agri-C'II Venture AS50ciate5
Tdxpdyer Identifying Nu~ber
De t a 11 Of

Ended

33-0189461

Adj u5t~ent 5 To Ordinary IncoMe
1055)

: I I I I , I , , i I I I i , , i :

11-30-HE

----i--~, , i . I , , :

Net farM profit

: $37 , : 8 ¡ . 00 1 , 00

Other deductions

534,885.00

I i I , I I : : : i i . I I I i : : : : i I I , : : i i

-~-'--~-------------~----~---------------i-----------ï~--------î---------TOTAL ~DJUSTMENTS TO ORDINARY INCOME

DTI1E(1 ADJUSTMENTS L i : ! : i : : : l :: : : 1 : : : : : : : : : ~ ; : ii~-_J~ax --Pr--ef-IT~-n-ç~e--l_~£~:.~~1La-rl-f-i~d==__= ¡ : :-T~: ; ::-: J. : : 1TTT:Tr-::: : : r : : ID'le..?J Men L£.!R.12.n s e.. : :-T--_~ii AdiLlst.J'ent _____~_____ l$30,4za28z.øø: :
___,EJ As _lle.QQi t. e-i_____________i-~L73!L .390, qsi-__,_-in
L.3-'_mÇ.o-,~r~c;-t ec:L_________ I! I I \ i I I I I I I I I I I l l I I I I i I , I I I I I I I I ¡ I fl:"_ __~ _._ _______ _~________~_______:-~1-~-lL~-l----¿-~---.-i~~!.-1+~~~---'1-

__ __.______nn_l~mI,_J_ØJl,jØ8. 00: _L._.______

_._..lL Adj b!" t.iYen t_____n_____~__.:---~----:~---,-+~-- _._._L-_____
_,-Z.L--2,§ Reporl ad
(3) Correct.ed
REMFìRl( S

I , , I , " i t 1 i i t -j--'--~--, r i , . , ,I i l' i I I I--.~.-i~-~-~.~ : :: i i i I ,
r $3Z ,815,886, øø: :
: : t ( : ¡ ~ : l j :: : : : f : f-TT~: : ¡ : : ¡ :

\ _______~_________ ____l-____

Uenture Associates (33-0189451) ~ay have an interest.

Thi:; ~~;(i3I'linatiori does not reflect the l~esLJlt5 of e)(al"inatlon~õ of nOei-through entities (ForMs 1065, 1120.5) Ìn IJhich figri-Cal

---------------------nn------------------------T;jr..,-1l70-=P----B-33
000270

Case 1:05-cv-00743-FMA

Document 19-4

Filed 12/07/2007

Page 13 of 13

¡ií::i-i C,il l.)e'i-iUf-;~ 1'-~_~'JOClLi-tc;J

EXPLANATION OF ADJUSTMFNTS

It is deterMined that the farMing expenses claiMed on Schedule r in ihe

of" For'l' 1065 in the aMount of $6:\4,885.00 (toTèilling ff3Z,815.885.ØØi, Fcrlhe
taxable period ending NoveMber J0, 1985 are not allowable For the following

,31'0Unt of $32,181 ,øØ1.00 and the Llther' Deduction5 ddlMôd on 11m: n, page I

reasons:
1. file pdl~tii¡~f'shlp'5 dctivitie;, r;ori"diluted oj ",erie" of 5hal'1 tr'dllSdctiOlb lack i ng econOM i c sub5t ance.

Z. The partnership did not actively engage in the trade or business of FarMing during the taxable period.

J. The partnei'slii,p did riot payor' iricwl' ciny bona Fide trade or bUSine5'i
expenses during the taxable period. or if the partnership diJ payor incur any expenses during the taxable period, 1t has not been established that they were ordinary and necessary trade or business expenses currently deductible under section 162 of the Internal Revenue Code (IRe) and the

Regulations thereunder.
In the alternative. iF the partnership activitie5 are deterMined to constitute a valid trade or business, then the following alternate positions are applicable: 1. No distributive share of any losses frOM such activity are allowable to the partners because it has not been establ ished that the partners ~Jere at risk in any aMount for such activities at the close of the taxable year pursuant to the provisions of IRC sect ion 465.
Z. Under IRC sect 10n 704 a partner May not deduct partnership 105585 axceeding his adjusted basis 1n the partnership. The a55u~ption agree~ent5 signed by the li~ited p~rtner5 are not includable in their adjusted partnership ha~15 because it has not been establ ished that they represent the aSSUMption of bona fide partnership liabilities as reqUired by the provisions of IRe section 75Z.
~* -,- * *' *' "* * -l- l- '*

It is deter~ined that the Tax Preference IteM of qualified inve5t~cnt 8;,penses is $1,309,608.00 in lieu of the $31,738,390.00 as reported on the partnership tax return for the period ending NoveMber J0, 1986 since the

a;.panses on which the tax preference iteM was based have been adjusted for
the reasons stated above. Accordingly, tax preference iteM5 have been reduced
13 30,4- 2 8 . 78Z . Ø0.

B-34

000271