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

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 1 of 24

United States

of America

Department of the Treasury

Internal Revenue Service

Date: April 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 Thomas Dunlap, Social Security Number:
Individual

, covering United States

Income Tax 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:

9JP/ ~Catalog Number 19002E

David R. Martin Chief, Accounting Control/Services Operations

ii
-

~ EXHIBIT

Form 2866 (Rev. 09-1997)

I

Bi

.............. -_...... -_.. -- ----_.... --- ---- ------_.... ---_.... -- --_.. -- ----_.. --- ..-_.. -_.. --_.... -_.._.'

CERTIFICATE OF AS.SESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 2 of 24

THOMAS DUNLAP

EIN/SSN:

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

FORM: 1040 TAX PERIOD: DEC 2000
DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS

PAYMENT,

ASSESSMENT

(REVERSAi)

CREDIT ( REVERSAi)

DATE (23C, RAC 006 )

.. _...... -_............ --_.. ..-- -_.. -_...... -_.. ..--_.......... -_.. -- ..-- --_....- ----_.. -_.. --- --_.. --_.. --_.._RETURN PREPARER TIN:

P00027220
ADJUSTED GROSS INCOME

191,016.00
TAXABLE INCOME

123,245.00
10-18-2001 RETURN FILED & TAX ASSESSED 89221-294-72803-1 200145
04-15-2001 WITHHOLDING & EXCESS FICA
38 , 246 . 00

11-19-2001

45,071.00
25,000.00 21,654.00

09-15-2000 ESTIMATED TAX DECLARATION
04-15-2000 OVERPAID CREDIT FROM PRIOR TAX PERIOD

04-15~2001 EXTENSION OF TIME TO FILE

EXT. DATE OB-15-2001
04-15-2001 EXTENSION OF TIME TO FILE

EXT. DATE 10-15-2001
04-15-2001 OVERPAYMENT CREDIT ELECT TRANSFERRED TO NEXT TAX PERIOD
11-19-2001 REFUND

(20,000.00)

(33,479.00)
500.00
o . 00

11-26-2001 IMMEDIATE TAX RELIEF CREDIT

ADDITIONAL TAX ASSESSED 89254-999-05099-1 200146
11-26-2001 REFUND

11-26-2001

(500.00)

08-16-2004 ASSESSMENT STATUTE EXPIR DATE EXTEND TO 10-15-2004

FORM 4340 (REV. 01-2002)

PAGE

1

B 2

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 3 of 24

THOMAS DUNLAP

EIN/SSN:

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

FORM: 1040 TAX PERIOD: DEC 2000
ASSESSMENT, OTHER DEBITS
PAYMENT,

ASSESSMENT

DATE

DATE (23C, (REVERSAi) RAC 006 ) ............................................................................ -_........ - -- - - - -- - - - - - - - - - - - - - - - - - - - - - - - ~- - -EXPLANATION OF TRANSACTION
CREDIT (REVERSAL)

09-30-2004 RECEIVED POA/TIA
03-29-2005 LEGAL SUIT PENDING

FORM 4340 (REV.

01-2002)

PAGE

2

B 3

,. .................. _................................................................................ -_........................................................
THOMAS DUNLAP

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 4 of 24

EIN/SSN:

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

FORM: 1040 TAX PERIOD: DEC 2000

BALANCE

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 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
PRINT NAME:

CERTIFYING OFFICER'?~ ~~
David R. Marin

TI nE:

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

DELEGATION ORDER:

LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 04/12/2005

FORM 4340 (REV. 01-2002)

PAGE

3

B 4

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 5 of 24

United States

of America

Departent 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 Donald R. and Linda Thorne, Social Security Numbers:
covering United States Individual

and

Income Tax for

ding

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:

~~~~~-Catalog Number 19002E

~ Chief, Accounting ControVServices Operations

- EXHIBIT z .; l 2 ! z
~

Form 2866 (Rev. 09-1997)

B 5

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 6 of 24

------ ------ ---- ---------------- ---- -------- - --- --- --- -- ------ - - - --- - - --- -- -- --DONALD R & LINDA THORNE
\

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

EIN/SSN:

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

FORM: 1040 TAX PERIOD: DEC 2000
DATE

DATE (23C, RAC 006 ) (REVERSAi) - - - -- - - - - - - - - - - _.- - - -- - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - -EXPLANATION OF TRANSACTION
CREDIT

ASSESSMENT, OTHER DEBITS (REVERSAL)

PAYMENT,

ASSESSMENT

RETURN PREPARER TIN:

P00027220
ADJUSTED GROSS INCOME

367,243.00

TAXABLE INCOME 124 , 098 . 00

10-24-2001 RETURN FILED & TAX ASSESSED 89221-301-95205-1 200146 04-15-2001 WITHHOLDING & EXCESS FICA

61,823.00

11-26-2001

2,846.00
135,000.00 135,000.00

06-16-2000 09-18-2000 04-15-2000
04-15-2001 04-15-2001

ESTIMATED TAX DECLARATION

ESTIMATED TAX DECLARATION

OVERPAID CREDIT FROM PRIOR TAX PERIOD
EXTENSION OF TIME TO FILE EXT. DATE 08-15-2001 EXTENSION OF TIME TO FILE EXT. DATE 10-15-2001

71,621.00

04-15-2001 OVERPAYMENT CREDIT ELECT TRANSFERRED TO NEXT TAX PERIOD
11-26-2001 REFUND

(69,000. DO)

(213,644.00)
600.00

12-03-2001 IMMEDIATE TAX RELIEF CREDIT ADDITIONAL TAX ASSESSED 89254-999-05099-1 200147
12-03-2001 REFUND

0.00

12-03-2001.
(600.00)

FORM 4340 (REV. 01-2002)

PAGE

1

B 6

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 7 of 24

- - - - - - - - - - - - - - - - - -- - -- - - --- - -- - --- - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - -- - - - - -- -DONALD R & LINDA THORNE

CERTI~ICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

EIN/SSN:

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

FORM: 1040 TAX PERIOD: DEC 2000

DATE

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS

PAYMENT,

ASSESSMENT

CREDIT

(REVERSAi)

(REVERSAi)

DATE (23C, RAC 006 )

- - - - - - - - -- - - - - --- - - - -- --- - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -~ - - - - - - - - - - - - - - - - - --

09-01-2004 ASSESSMENT STATUTE EXPIR DATE EXTEND TO 10-15-2004 09-02-Z004 RECEIVED POA/TIA 04-05-2005 LEGAL SUIT PENDING

FORM 4340 (REV. 01-200Z)

PAGE

2

B 7

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 8 of 24

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS _. - - - - - - -- - - - - - - - _.. - _.. - -_.... - - -.. - - -- - - - _.... _.. - _.. _.. _.. - _.... _..................................................
DONALD R & LINDA THORNE

EIN/SSN:

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

FORM: 1040 TAX PERIOD: DEC 2000 .. -- --.................................. -_................................................................................................................

BALANCE

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 ASSESSMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR UNIDENTIFIED PAYMENTS, AND THE ASSESSED BALANCE RELATING THERETO, AS 01 SCLOSED 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:
\.

~-~~

¥'-

PRINT NAME:

David R. Marin

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

DELEGATION ORDER:

LOCATION: INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 06/29/2005

FORM 4340 (REV. 01-2002)

PAGE

3

B 8

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 9 of 24

United States

of America

Department of the Treasury

Internal Revenue Service
Date: June 21, 2005

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other Specified Matters for Issie N. and Rhoda Rabinovitch, Social Security Numbers: and
covering United States Individual

Income Tax 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.

=;-dn-z EXHIBIT
Catalog Number 19002E

By direction of the Secretary of the Treasury:

David R. Martin Chief, Accounting Control/Services Operations

i L 3

e1

Form 2866 (Rev. 09-1997)

I

B 9

-.. --........................ -_.................................. -_.................................. -.. _..............................................
ISSIE N & RHODA RABINOVITCH

Case 1:05-cv-00299-EJD Document 26 Filed 12/19/2005 CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS
EIN/SSN:

Page 10 of 24

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

FORM: 1040 TAX PERIOD: DEC 2000
DATE

DATE (23C, (REVERSAi) RAC 006 ) ...... -.......... -_.. -_...... --........ -_..............................................................................................................
RETURN PREPARER TIN:

EXPLANATION OF TRANSACTION

ASSESSMENT, OTHER DEBITS ( REVERSAi)

PAYMENT,

ASSESSMENT

CREDIT

P00027220
ADJUSTED GROSS INCOME

2,466,900.00
TAXABLE INCOME

2,114,331.00
SELF EMPLOYMENT TAX

54,694.00
10-17-2001 RETURN FILED & TAX ASSESSED 89221-294-04003-1 200145 04-15-2001 WITHHOLDING & EXCESS FICA

796,618.00

11-19-2001

5,693.00
120,000.00
120,000.00

06-17-2000 ESTIMATED TAX DECLARATION
09-19-2000 ESTIMATED TAX DECLARATION
04-15-2000 OVERPAID CREDIT FROM PRIOR TAX PERIOD

21,120.00
365,000.00

01-17-2001
04-15-2001

ESTIMATED TAX DECLARATION

EXTENSION OF TIME TO FILE EXT. DATE 08-15-2001
SUBSEQUENT PAYMENT

04-15-2001
04-15,.2001

616,000.00

EXTENSION OF TIME TO FILE EXT. DATE 10-15-2001
OVERPAYMENT CREDIT ELECT

04-15-2001

TRANSFERRED TO NEXT

(451,195.00)

TAX PERIOD

11-26-2001

IMMEDIATE TAX RELIEF CREDIT

600.00

ADDITIONAL TAX ASSESSED 89254-999-05099-1 200146

0.00
PAGE

11-26-2001

FORM 4340 (REV. 01-2002)

B 10

GERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~ - - - - - - . - - - - - - - -- - - - - - - - - - ISSIE N & RHODA RABINOVITCH

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 11 of 24

EIN/SSN:

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

FORM: 1040 TAX PERIOD: DEC 2000
ASSESSMENT, OTHER DEBITS
PAYMENT,

ASSESSMENT

DATE

EXPLANATION OF TRANSACTION

(REVERSAi)

CREDIT ( REVERSAi)

DATE (23C, RAC 006 )

11-26-2001

REFUND

(600.00)

08-16-2004
09-30-2004

ASSESSMENT STATUTE EXP I R

DATE EXTEND TO 10-15-2004
RECEIVED POA/TIA
LEGAL SUIT PENDING

03-30-2005
FORM 4340

(REV.

01-2002)

PAGE

2

B 11

CERTIFICATE OF ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 12 of 24

ISSIE N & RHODA RABINOVITCH

EIN/SSN:

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

FORM: 1040 TAX PERIOD: 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 OF CERTIFYING OFFICER~~~
PRINT NAME: David R. Marin
TITLE:
Chief, Accountig Control/Services Operatións

DELEGATION ORDER:

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

LOCA T I ON: I NTERNAL REVENUE SERVI CE

ACCOUNT STATUS DATE 06/16/2005

FORM 4340 (REV. 01-2002)

PAGE

3

B 12

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 13 of 24

GODDARD LLP
.. \.IMiTEO LlA.iUT PA,N£AS"I~

FILE

-

LAWYERS 18$00 YON KAR..N AVENUE. SUITE-40

LOFli;N A. DETERS

I RVINE:, CALIFORNIA ê-in!n2---.------.-.--.-.~c:STi;r-------

TE:l-£PHONE (9491253-01500 191i12$3-0l

March 10,2005
________._____ VIA CERTIFIED MAIL

4012.001

RECEIPT NO: 70021000000546945326
Freso, Caliorna 93888-0102

INAL REVE SERVICE CER
Taxpyer: Thmas Dunlap Taxpyer ID:

Partnership No.1: ¡SS Management - T, LLC, a Delaware limited liabilty company

.. Partrrshíp No. 2:iss. Acquisltions, LLC,a Delawaré li1iitiilUibilifjCompiiiiy Partnership No.2 Tax ID: 33-0920268
Partnerhip No.3: 1nstashred Security Serces, LLC, a California limited liabilty company

I'artnershipNQ.1TaxlI?:9~~B133~~

Partnership No.3 Tax 1D: 95-4744625
Tax Year: Decembe,

200

Dear Sir or Madam:
by _. tle..
EiCîoseaIs. iicnediÏi. £fe.amounror$3;l23;oo~.. ThíSâepõSit.. is being. made...

above-referenced taxyer in connecon with £fe Notice of Finl Parership Admtrative
Adjustment isued to the above-referenced partnerships for the above-referenced tax year.
Very try your,

~A¡
Loren A. Deters
Enclosure

cc: Mr. Thomas Dulap (w / en., via reguar mail)

..

z
L

EXHIBIT
4

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B 13

Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005

Page 14 of 24
1

Unit Sta Tre
. Baçk taes litgaon

3/800S

10286
30;123;00

MSDW

95-4813396

30,123.00

B 14

Case 1:05-cv-00299-EJD

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Document 26

Filed 12/19/2005

Page 15 of 24

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INTltRNAl REVENUE ~ERVICE CENTER

Fres,no, Ca 93888-01021

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Filed 12/19/2005

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GODDARD L.L.P
A LiMITD LJ"gl\,I'T P..RTNEFlS...P

.-.---------ic:il'fl:.¡;;-rn1'S--.--.-----....--TRVll'iæ-c-A"i:l".-S.215T2----TItL.E;PHONlt (9491 263-0&00

LAWYERS 18500 VON KARMAN AVf:NUE, SUITE: 400

F\LE
.-.-l"Ae-$l,.Ti:.~...-.... ..--.(&4$1 2l3-elOI

VIA CERTIFIED MAL 4012.001 ...........-.-.--R.NCf1flTj0l694 5333 ----.--.----..-....-.----------..---.-----------...-----.----.-..-------INRNAL RE SERVICE CENTR
Fresno, Calorma 938880102
Taxpayer: Issie Rabinovitch
Taxayer ID:

March 10,2005

Partnership No, 1: 155 Management - Ii LLCI a Delaware limited lialnlity company

Partnership No.1 Tax ID: 77-0549878
Piiffriership.Nö~ 2:

ISSAcijiífsitiõii,.. LLC,..ii Deliiware lìmited liiibi1fycompiiiiy

Partnership No.2 Tax ID: 33-0920268
Partership No.3: Instashred Security Seres~ LLC, a California limited liability company

Partnership No.3 Tax ID: 95-4744625
Tax Year: Decembe,

2000

Dear Sir or Madam:

. .Efdoseô-iS.ãcheckìnthe-ãmoUfl..öf $357;167.oo~.-'I--ãepõSif. is lieingmade. liýffe ...-.

above-referenced taxpayer in connection wiff ffe Notice of Final Partnerhip Admtrative
Adjustment issued to the above-referenced parterships for ffe above-referenced tax year.
Very try your,

lÅ
Loren A. Deters

Enclosur
cc: Mr. Isie Rabìnovitch (w / encl., via regular ma)

B 17

Case 1:05-cv-00299-EJD

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Document 26

Filed 12/19/2005

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Case 1:05-cv-00299-EJD

Document 26

Filed 12/19/2005
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GODDARD LLP
A L'MlTED u.u..rN ...-fITNERSHIP

FILE
P',ACSIMIL.1t

L.AWYERS 181500 VON KARMAN AVENUE, SUITE: 400
L.ORltN A. DETERS

IRVINE, CAL.IFORNIA 92612
TEL.EPHONE (949) 2153-01500

(519) 253-0&

March 10, 200

.. .... .~~_~._~~ _Yl..CRTIFIED MAL____________ ._.______~___.____~___...__.________~Ql2:.QQ!___.___.___-----....--RECEIPT NO: 7002 1000 00054694 5340

INRNAL RENU SERVICE CENTR
Freno, Caliorna 9388-0102
Taxyer: Don me

Taxpyer ID:
Partnership N anigemt - V, LLC, a Delaware limited liability comny Pnrtriers.hipN()~JIaxJP:3S-092()2~l . ........... .. .. ....... .... ..... ......
Partership No.2: I55 Acquisition, LLC, a Delaware Hmited liabillfycomptlny

Partnership No, 2 Tax ID: 33-0920268
Partneship No, 3: Instashred Serity Servces, LLC, a California limited liability company

Partnership No.3 Tax ID: 95-4744625 2000 Tax Year: Decembe,

Dear Sir or Madam:

EnClo$e-is.-ä"Checkinthe-.amout '.õI$258~662.()r..nuaeposìfiSDeingm.debYlhe above-referenced taxpayer in connection with the Notices of Final Parership Admtrative
Adjustment isued to the above-referenced partnerships for the above-referenced tax year.
Ver tny your,

Loren A. Deters

Enclosure
cc: Mr. Donald R. Thome (w / end" via reguar mail)

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