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

Case 1:05-cv-00299-EJD

Document 26-2

Filed 12/19/2005

Page 1 of 13

United

'States

of America

Department of the Treasury

Internal Revenue Service
Date: July 5, 2005

CERTIFICATE OF OFFICIAL RECORD

i certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters for ISS Management-T, Limited Liabilty Corporation/Company - Dunlap, Thomas, 95-4813396, covering United States Return of Partnership Member - Employer Identification Number: Income for the period ending December 31, 2000

under the custody of this offce.
IN WITNESS WHEREOF, I have hereunto set my hand,

and caused the seal of this offce to be affxed, on the day
and year first above written.
By direction of the Secretary of the Treasury:

~O.' .~~
- EXHIBIT z
Catalog Number 19002E

. avid R. Martin .. \- \
Chief, Accounting Control/Services Operations

l
~
II

Form 2866 (Rev. 09-1997)
5

B 25

Case 1:05-cv-00299-EJD

Document 26-2

Filed 12/19/2005

Page 2 of 13

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

ISS MANAGEMENT-T LLC DUNLAP THOMAS MEMBER

EIN/SSN: 95-4813396

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

FORM: 1065 TAX PERIOD: DEC 2000
ASSESSMENT, OTHER DEBITS ( REVERSAi)
PAYMENT,

ASSESSMENT
DA TE (23C,

DATE

EXPLANATION OF TRANSACTION

CREDIT ( REVERSAi)

RAC 006 )

10-11-2001 RETURN FILED 89265-286-14209-1 05-28-2001 07-16-2001

0.00 11-12-2001
200144

EXTENSION OF TIME TO FILE EXT. DATE 07-15-2001 EXTENSION OF TIME TO FILE EXT. DATE 10-15-2001
SUBSEQUENT PAYMENT

03-08-2005

30,123.00

03-29-2005 LEGAL SUIT

PENDING
o . 00

ADDITIONAL TAX ASSESSED BY EXAMINATION
OTHER CLOS I NGS AFTER EXAMINATION

05-16-2005

29247-512-00203-5 200518
05-16-2005 RENUMBERED RETURN

29247-512-00203-5
06-08-2005 RECEIVED POA/TIA

FORM 4340 (REV. 01-2002)

PAGE

1

B 26

Case 1:05-cv-00299-EJD

Document 26-2

Filed 12/19/2005

Page 3 of 13

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS
.. .. .. .. .. .. .. .. .. .. ...- .. ~ .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ., .. .. .. .. ..

ISS MANAGEMENT-T LLC DUNLAP THOMAS MEMBER

EIN/SSN: 95-4813396

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

FORM: 1065 TAX PERIOD: DEC 2000

-------- ---- -- ----.. --_.. ---_.. ------ --- ---.._.. --- -- ---.... -_...... ---.... -- -_.... ----- --...._30,123.00-

BALANCE

........ -_.... --_...... -_...................................................... -_......................................................................
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 ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED 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.

.............. --........ -_...... ---_.................................................................................................. -_..............
SIGNATURE OF CERTIFYING OFFICER:

l

PRINT NAME, /"T-l: _.C) ~ Chief, Accounting Control/Servces Operations

David R. Marin

-- \ \

~_C__._H_.__._

DELEGATION ORDER:

CS/SP - F : 19 (Rev. 10)

LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE.

06/29/2005
PAGE

FORM 4340 (REV. 01-2002)

2

B 27

Case 1:05-cv-00299-EJD

Document 26-2

Filed 12/19/2005

Page 4 of 13

United States

of America

Departent of the Treasury Internal Revenue Service
Date: April

27, 2005

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters for ISS Management - D Limited Liabilty Corporation/Company- Thorne, Donald, Member- Employer Identification Number: 33-0920267, covering United States Return of Partnership

Income for the period ending December 31, 2000

under the custody of this offce,
IN WITNESS WHEREOF, I have hereunto set my hand,

and caused the seal of this offce to be affxed, on the day
and year first above written,

By direction of the Secretary of the Treasury:

g David R. Martin - '\ \
. EXHIBIT .Catalog Number 19002E

'- ~
CllleT, AeCunting Control/Services Operations
6

¡
!f

¡

FOm'2866 (Rev. 09-1997)

i

B 28

Case 1:05-cv-00299-EJD

Document 26-2

Filed 12/19/2005

Page 5 of 13

~LK'ltl~AIL Ut ASSLSSMLNI5, ~AYMLNiS, AND OTHER SPECIFIED MATTERS

.... - - _................... - - _.......... _............... _.... _...... - _............................ -_...... _..................................
ISS MANAGEMENT-D LLC THORNE DONALD MEMBER

EIN/SSN: 33-0920267

TVP~ O~ TAX. U.S. PARTN~RSHIP R~TURN OF INCOME

FORM: 1065 TAX PERIDOt DEC 2000
ASSESSMENT, OTHER DEBITS (REVERSAi)
PAYMENT,

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

CREDIT

DATE (23C,
. RAC 0 0 6 )

--------_..--------------------------------------------_..__.._-------------...._---10-24-2001 RETURN FILED 89265-300-31818-1 200147

(REVERSAi)

0.00

12-03-2001

05-28-2001 EXTENSION OF TIME TO FILE

EXT. DATE 07-15-2001
07-16-2001 EXTENSION OF TIME TO FILE

EXT, DATE 10-15-2001
LATE FILING PENALTY

350.00

12-03-2001

200147
12 - 03 - 20 0 1 LATE FILING PENAL TV
ABATED

350.000.00
02-18-2002

ADDITIONAL TAX ASSESSED 89254-425-06762-2 200206
09-01-2004 ASSESSMENT STATUTE EXPIR DATE EXTEND TO 10-15-2004
03-20-2005 SUBSEQUENT PAYMENT

258,662.00

04-05-2005 LEGAL SUIT PENDING

12-03-2001 Statutory Not1eo of Balaneo Duo

FORM 4340 (REV. 01-2002)

PAGE

1

B 29

Case 1:05-cv-00299-EJD
..

Document 26-2

Filed 12/19/2005

Page 6 of 13

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

THORNE

ISS MANAGEMENT-D LLC DONALD MEHBER

EIN/SSN: 33-0920267

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

FORM: 1065 TAX PERIOD: DEC 2000

BALANCE

258,662.00-

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 ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR. UNIDENTIFIED 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.

SIGNATURE OF CERTIFYING OFFICER i

'-

-- ~
-- \ ~
PAGE

DELEGATION ORDER:

CS/SP - F : 19 (Rev. 10)

LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 04/25/2005

FORM 4340 (REV. 01-2002)

2

B 30

Case 1:05-cv-00299-EJD

Document 26-2

Filed 12/19/2005

Page 7 of 13

United States

of America

Department of the Treasury

Internal Revenue Service
Date: June 20, 2005

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters for ISS Management-I, Limited Liabilty Corporation/Company - Rabinovitch, Issie, Member - Employer Identification Number: 77-0549878, covering United States Return of Partnership Income for the period ending December 31,2000

under the custody of this offce. IN WITNESS WHEREOF, I have hereunto set my hand,

and caused the seal of this offce to be affxed, on the day
and year first above written.
By direction of the Secretary of the Treasury:

p.. ~ z EXHIBIT
Catalog Number 19002E

David R. Martin Chief, Accounting ControVServices Operations

i ¡ 7
~ z
II

Form 2866 (Rev. 09-1997)

B 31

Case 1:05-cv-00299-EJD Document 26-2 Filed MATTERS CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED 12/19/2005
I SS MANAGEMENT - I LLC
RAB I NOVI TCH I SS I E MEMBER

Page 8 of 13

EIN/SSN: 77 - 0549878

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

FORM: 1065 TAX PERIOD: DEC 2000
ASSESSMENT, OTHER DEBITS (REVERSAL)
PAYMENT,

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

CREDIT

(REVERSAi)

DATE (23C, RAC 006 )

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

10-25-2001 RETURN FILED 89265-300-26914-1 200146

0.00

11-26-2001

05-28-2001 EXTENSION OF TIME TO FILE

EXT. DATE 07-15-2001
07-16-2001 EXTENSION OF TIME TO FILE

EXT. DATE 10-15-2001
LATE FILING PENALTY

200.00

11-26-2001

200146
12-13-2001 SUBSEQUENT PAYMENT

200.00

03-30-2005 LEGAL SUIT PENDING ADDITIONAL TAX ASSESSED BY EXAMINATION OTHER CLOSINGS AFTER
EXAM I NA TI ON

0.00

05-16-2005

29247-512-00202-5 200518
05-16-2005 RENUMBERED RETURN 29247 - 512 - 00202 - 5
11 -26-2001 Statutory Notice of Balance Due

FORM 4340 (REV. 01-2002)

PAGE

1

B 32

Case 1:05-cv-00299-EJD Document 26-2 Filed MATTERS CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED12/19/2005
ISS MANAGEMENT-I LLC RABINOVITCH ISSIE MEMBER

Page 9 of 13

- - - - - - - -- - - _. -- - - - - -- - ----- - -- - - - -- - -- - - - - -_. - - - - - - - -- - - - - - - -- - - - - - -- - - - -- - -- --EIN/SSN: 77-0549878

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

FORM: 1065 TAX PERIODi DEC 2000
- - - - -- - - - - - -- - - - - - - - - - -- - -- - - - - -- - - - - - - - - - - -- - - - - - - - -- - - - - - - - - - - -- - - - -- - - - - - - - --

BALANCE

0.00

- - - - - - - - - - - - - - - - - - - - - - - --- - - --- -- - - - - -- - ---- - - - - -- - - - - - - - - -- - - - - - - - - - - - - - - - - - - -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 ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED 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.
- - - - -- - --- - - -- -- - -- - - - - -- - -- - - - - -- - - --- - - -- - - - - - - - - -- - - - - - - -- - - - - - - - - - - - - --- - - --

SIGNATURE DF CERTIFYING DFFICE~~ ~~ PRINT NAME: David R. Mar
TITLEi

Chief, Accountig Control/Servces Operations
CS/SP - F: 19 (Rev. 10)

DELEGATION ORDER:

LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 06/16/2005

FORM 4340 (REV. 01-2002)

PAGE

2

B 33

Case 1:05-cv-00299-EJD

Document 26-2

Filed 12/19/2005

Page 10 of 13

United States

of America

Department of the Treasury

Internal Revenue Service
Date: June 20, 2005

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters for Instashred Security Services, Limited Liability Corporation/Company, Employer Identification Number: 95-4744625, covering United States Return of Partnership Income for the period ending December 31,2000

u'nder the custody of this offce.

IN WITNESS WHEREOF, I have hereunto set myhand,

and caused the seal of this offce to be affxed, on the day
and year ffrst above written.

~/ y~/~'
- EXHIBIT z ..
Catalog Number 19002E
I' I

By direction of the Secretary of the Treasury:

David R. Martin Chief, Accounting Control/Services Operations

i

8

Form 2866 (Rev. 09-1997)

B 34

Case 1:05-cv-00299-EJD Document 26-2 Filed 12/19/2005 CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS
INSTASHRED SECURITY SERVICES LLC
EIN/SSN: 95-474~625

Page 11 of 13

- - - - -- - - - - - - - - - - - - - - - - -- - -- - -- --- - - - - -- - -- - - - - - - - - - -- - - - - - -- - - - - - - - - - - - - - - - - - - --

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

FORM: 1065 TAX PERIODi DEC 2000
ASSESSMENT, OTHER DEBITS (REVERSAL)
PAYMENT,

ASSESSMENT

DATE

DATE (23C, (REVERSAi) RAC 006 ) - - - - - - - - - - - -- - - - --- -- - - - - - - - - - - -- - - - - - - - - - - -- - -- - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - -10-24-2001 RETURN FILED 0.00 11-26-2001 89265-300-30904-1 200146
CREDIT

EXPLANATION OF TRANSACTION

06-04-2001 EXTENSION OF TIME TO FILE

EXT. DATE 07-15-2001
07-16-2001 EXTENSION OF TIME TO FILE

EXT. DATE 10-15-2001
LATE FILING PENALTY

650.00

200146
11-26-2001 LATE FILING PENALTY
ABATED

11-26"2001

650.000.00

ADDITIONAL TAX ASSESSED 89254-438-06501-2 200207
10-19-2004 RECEIVED POA/TIA 03-17-2005 ADVANCE PAYMENT OF DEFICIENCY 03-30-2005 LEGAL SUIT PENDING

02-25-2002

357,167.00

ADDITIONAL TAX ASSESSED BY EXAMINATION OTHER CLOSINGS AFTER
EXAMINATION

0.00

05-09-2005-

29247-511-00303-5 200517
FORM 4340 (REV. 01-2002)
PAGE
1

B 35

Case 1:05-cv-00299-EJD Document 26-2 Filed 12/19/2005 Page CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS - - - - - - ~- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -INSTASHRED SECURITY SERVICES LLC
EIN/SSN: 95-4744625

12 of 13

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

FORM: 1065 TAX PERIOD: DEC 2000

DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS ( REVERSAi)

PAYMENT,

ASSESSMENT

CREDIT ( REVERSAi)

DATE (23C, RAC 006 )

- - -- - - - - - - - -- - - - --- - - - - -- --- - -- -- - - - - - - --- - - - -- - - - ___. - - - - - - - - - - __ - - - - - - - - - - - ___

05-09-2005 RENUMBERED RETURN

29247-511-00303-5
06-08-2005 UPDATED POA/TIA

11-26-2001 Statutory Notice of Balance Due

12-31-2001 Statutory Notice of Intent to Levy

FORM 4340 (REV. 01-2002)

PAGE

2

B 36

Case 1:05-cv-00299-EJD Document 26-2 Filed 12/19/2005 CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS
INSTASHRED SECURITY SERVICES LLC

Page 13 of 13

.. - .. .. .. .. -.,- .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

EIN/SSN: 95-4744625

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

FORM: 1065 TAX PERIOD: DEC 2000

------ ---_.. ---------------- --- --_.... --_.... -.... --_.. -- --_.... ---_.......... -_.. -_........ -_............
357,167.00-

BALANCE

--- ---- --- --- -- ----_.. ------ ---- --- -----....- -----.................. --_.... --_........................ -_....
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 ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNI DENT I FI ED 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.

-.._------- ------_.. --- --- --...... --...... --.._.. ----- -_.. ---.................. --- --.. -_...... -----_........
SIGNATURE OF
PRINT NAME:

CERTIFYING OFFICERP~~
David R. Marin

TITLE:

Chief, Accounting Control/Servces Operations
CS/SP - F : 19 (Rev. 10)

DELEGATION ORDER:

LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 06/16/2005

FORM 4340 (REV. 01-2002) .

PAGE

3

B 37